[Truncated abstract] The dominant approaches to knowledge management practice and the design of knowledge management systems are driven by a resource-based view of knowledge. In this thesis, it is argued that the resource-based view of knowledge is limited and lacks social sensitivity. In this thesis, Knowledge Management is viewed as a social activity and the development and examination of an alternate approach to conceptualising the social processes of knowledge management in organisations, is the primary objective. In pursuing this objective, the question of whether an activity-based view of knowledge processes can assist the design of knowledge management practice and systems is examined. To address this research question, a conceptual framework is developed which redefines the conventional, universal approach to knowledge context . . . From an organisational perspective, the ABCs framework suggests that the institutionalisation and contextualisation of knowledge provides management with another dimension for considering knowledge management and knowledge management systems implementation. The findings from the case study suggest that knowledge workers are influenced by environmental factors. As a result, organisations can use this research to develop knowledge management practices that take environmental factors into consideration. As a starting point for organisations, the findings from the case studies are used to develop a set of guidelines for the design of knowledge management practice and systems. Further research is suggested in terms of extending to considerations of other aspects of Luhmann’s theories and exploring other complexity sciences as the basis of knowledge management.

Submitted by paulo junior (paulo.jr@fgv.br) on 2010-03-10T19:50:16Z No. of bitstreams: 1 fernando batista.pdf: 412114 bytes, checksum: dcc75105a60298d1ccc40f4e20262b13 (MD5) / Approved for entry into archive by paulo junior(paulo.jr@fgv.br) on 2010-03-10T19:50:32Z (GMT) No. of bitstreams: 1 fernando batista.pdf: 412114 bytes, checksum: dcc75105a60298d1ccc40f4e20262b13 (MD5) / Made available in DSpace on 2010-03-11T17:38:34Z (GMT). No. of bitstreams: 1 fernando batista.pdf: 412114 bytes, checksum: dcc75105a60298d1ccc40f4e20262b13 (MD5) Previous issue date: 2009-11-16 / The present research consists of identifying the impacts caused in the Management Information System with the change of variable costing method to PEU (Production Effort Unit) in a Study Case, at Bistex Alimentos LTDA, with the data collection made possible by the documental analysis and by the implementation of policy interview with two directors, that have made viable the interpretative data analysis of performing indicators present in the main alterations, after the migration process of this whole process, in a comparative study, surveying controls used in the organization before and after the change of method. Authors as Johnson and Kaplan (1993) approach the managerial accounting, Allora (1996) introduces the costs and managerial production control and Wernke (2008) approaches the application of PEU’s Method, they gave consistence to the operational applicability of this proposal. The main results are in the ordering of information to be fundamental for the PEU use, causing alterations in the organizational culture of the company. The study shows that the implementation of the PEU's method brought changes in the controls of the organization, howver still lacks a holistic vision and integration with the strategic management. / A presente pesquisa consiste em identificar os impactos causados no Sistema de Informações Gerenciais com a mudança de método de Custeio Variável para Unidade de Esforço de Produção (UEP), mediante a realização de um Estudo de Caso sobre a empresa Bistex Alimentos LTDA. A coleta de dados, viabilizada pela análise documental e pela aplicação de entrevista com dois diretores, tornou possível a análise de dados interpretativa dos indicadores de desempenho presentes nas principais alterações após o processo de migração, na forma de um estudo comparativo, levantando controles usados na organização antes e depois da troca de método. Autores como Johnson e Kaplan (1993), que abordam a contabilidade gerencial, Allora (1996), que introduz os custos e controle gerencial de produção, e Wernke (2008), que aborda a aplicação do Método UEP, deram consistência à aplicabilidade operacional desta proposta. Os principais resultados podem ser identificados no ordenamento de informações, fundamental pelo uso da UEP, o que causa alterações na cultura organizacional da empresa. O estudo demonstra que a implementação do método UEP trouxe alterações nos controles da organização, entretanto, ainda falta uma visão holística e a integração com a gestão estratégica

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area. The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised. Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival. / Management Accounting / M. Com. (Accounting)

A pesquisa teve como objetivo geral investigar, sob a ótica da Nova Sociologia Institucional, quais fatores contribuíram para o enfraquecimento e abandono do Custeio Baseado em Atividades nas empresas objetos do estudo, Beta e Gama. As publicações sobre o Custeio Baseado em Atividades aumentaram expressivamente a partir de 1985, porém não obtiveram sustentabilidade no longo prazo. Percebeu-se muita confusão nos conceitos sobre o método de custeio e resultados das pesquisas não comparáveis, o que contribui para o seu desentendimento conceitual e potencial abandono do método. O caminho que levou aos achados teve base em pesquisa qualitativa e nas empresas estudadas foram avaliados os estágios de adoção do ABC, estágios de institucionalização e as variáveis de desinstitucionalização. Pelos distintos objetivos que motivaram a adoção do ABC, a empresa Beta alcançou o terceiro e a Gama o segundo estágio de adoção. O isomorfismo normativo, incentivado pela recomendação de consultorias, apresentou muita importância nas empresas, enquanto os demais isomorfismos, mimético, coercitivo e competitivo, apresentaram menor relevância. Durante o período de vigência do método de custeio nenhuma das empresas alcançou o estágio de total institucionalização. Ao avaliar os fatores de abandono e desinstitucionalização do ABC, o pressuposto com maior expressão foi o de pressão social, por não trazer inovação informacional, não ser uma exigência da matriz, além da falta de incentivos fiscais. Na categorização dos pontos críticos, foram mapeados dez fatores para a não continuidade do ABC sendo desses, seis inovações não previstas na literatura consultada e quatro que reforçaram a literatura atual. A originalidade deste trabalho reside no conjunto de achados que permitiram o desenvolvimento de uma estrutura básica para que acadêmicos e profissionais analisem antes de incorrer em investimentos e alocação de colaboradores que não trarão o resultado financeiro esperado pela descontinuidade do artefato adotado pela empresa. / The research aimed to investigate under the perspective of New Institutional Sociology which factors contributed to the weakness and abandonment of Activity Based Costing in the companies studied, Beta and Gama. Research on the Activity Based Costing significantly increased since 1985, but did not achieve long-term sustainability. It was noticed a lot of confusion in concepts about the costing method and research results presented are not comparable which contributes to its conceptual misunderstanding and potential abandonment of the method. The path that led to the findings was based on qualitative research and the companies studied were evaluated the stages of ABC\' adoption, institutionalization\' stages and variables of deinstitutionalization. By distinct goals that motivated the adoption of ABC among the companies studied, Beta reached the third stage and Gama reached the second adoption stage. The normative isomorphism encouraged by the recommendation of consulting firms presented a lot of importance in companies, while the remaining isomorphisms, mimetic, coercive and competitive, had smaller relevance. During the period of the costing method neither company has reached the stage of full institutionalization. Evaluating the factors of abandonment and deinstitutionalization of ABC the assumption with highest expression was the social pressure, for not bringing innovation informational, not to be a requirement of the head quarter, besides the lack of fiscal incentives. The categorization of the critical points, ten factors were mapped to not continuity of ABC being these six innovations not covered in the literature, and four that reinforced the current literature. The originality of this research lives in the set of findings that allowed the development of a basic structure for academics and practitioners to analyse it before incurring investments and allocation of employees who will not bring the expected financial results due to the discontinuity of the tool adopted by the company.

Gestão de custos é uma preocupação crescente nas empresas, impulsionada num contexto de recursos escassos e concorrência cada vez mais acirrada. O aumento verificado na complexidade dos mercados e, como um reflexo, no incremento de linhas de produtos e serviços oferecidos pelas empresas aos seus clientes, tornou a mensuração dos custos um grande desafio. A tarefa de determinar desde uma política comercial por segmento até a definição do preço de venda depende fundamentalmente da correta mensuração dos custos sob diversas perspectivas, especialmente por cliente. Neste contexto, a suposição básica do estudo é de que o custo para servir pode colaborar com informações que permitem obter uma melhor avaliação do desempenho de seus clientes. A metodologia adotada no presente trabalho é de uma pesquisa bibliográfica, exploratória e com a elaboração de um estudo de caso de uma indústria de alimentos. O principal objetivo da pesquisa de verificar se o uso do conceito de custo para servir melhoraria a informação para o gerenciamento dos clientes foi atingido ao se obter dados mais específicos e detalhados dos mesmos, permitindo identificar as discrepâncias em sua rentabilidade. Os objetivos secundários de fornecer uma abordagem conceitual e de apontar as etapas e informações necessárias para a mensuração do custo para servir foram alcançados através da pesquisa bibliográfica e do estudo de caso. Como método de mensuração do custo dos processos relativos ao atendimento aos clientes, encontrou-se o ABC como a única forma de estabelecer a correta medida. O estudo de caso revelou um comportamento da dispersão da lucratividade dos clientes da empresa semelhante a teoria pesquisada, reforçando-a de forma ilustrativa e operacional. Os resultados encontrados na margem de servir, onde 52% dos clientes apresentaram margem negativa são considerados reveladores, e evidenciam que, numa empresa com diversidade de produtos e serviços, a informação do custo para servir pode ser vital para estabelecer a alocação de recursos aos clientes através de uma política comercial. Por tratar-se de estudo de caso único com suas especificidades, há ressalvas quanto à possibilidade de generalizações. Algumas limitações encontradas para a obtenção de informações para a pesquisa, como insolvência de clientes ou níveis de estoque por unidade de produto, servem de recomendação para aprimoramento em futuros estudos. / Cost management is a growing concern among companies, driven by lack of resources and fierce competition. Increased market complexity and, consequently, the wider range of products and services that companies provide to their customers have turned cost measurement into a great challenge. The task to determine a series of steps - from a commercial policy by segment to the definition of the sales price - lies basically on proper cost measurement under different views, particularly by customer. In this context, the basic assumption of this study is that the cost to serve may provide information to better assess customer performance. The methodology used in this study is a bibliographical, exploratory survey and includes a case study of a food company. The primary objective is to verify whether the cost-to-serve concept would improve the information required for customer management by providing more specific and detailed data and allowing for the identification of any discrepancies in profitability. Secondary objectives – to provide a conceptual approach and identify the steps and information required to measure cost to serve - were achieved with the bibliographical research and case study. As to the method to measure the cost of processes related to customer service, ABC was the only one that provided the correct measure. The case study showed a scattered profitability among the company´s users, similar to the theory addressed in the study, highlighting it with illustrative examples and operations. The results for margin to serve (in which 52% of the customers had a negative margin) are surprising, and show that in a company with a wide range of products and services, information on the cost to serve can be critical to allocate resources to customers based on a commercial policy. This is a single, specific study, therefore it should not be generalized. Some of the restrictions faced during data collection, such as customer insolvency or inventory level by product unit should be further improved in future studies.

Made available in DSpace on 2016-03-15T19:32:48Z (GMT). No. of bitstreams: 1 Janaina Macedo Calvo.pdf: 1828256 bytes, checksum: 92996865c87ad6c738c8e2e0a8bcd7f2 (MD5) Previous issue date: 2014-02-06 / This study was qualitative in nature, presents research conducted in a constructive Supervisory Authority of Professional Practice, Regional Council of Engineering and Agronomy of the State of São Paulo - CREA - SP, with the goal of developing indicators for implementation of the Balanced Scorecard in the area surveillance CREA - SP so this may contribute to the enforcement activities of that agency. To achieve the general objective three specific objectives were established : 1 ) Identify the Strategic Map of CREA - SP , 2 ) Identify the BSC indicators for the area 's Supervisory CREA - SP, aiming to align the activities of the area to the strategic planning of the Council Guidance given : "Recovery Professional" and 3 ) internally validate these indicators . The study is situated within the institutional approach and involves two areas of knowledge: Organizational Strategy and Management Accounting. The implementation of the Balanced Scorecard is justified by the need to align the Strategic Planning CREA - SP with current legislation to introduce transparency in the management and monitoring aspects to society. The specific objectives were met and that the proposed validated indicators and their deployment is scheduled to start in 2014 , at which time it should complete the constructive research proposal. / Este estudo, de natureza qualitativa, apresenta pesquisa construtiva desenvolvida em uma Autarquia de Fiscalização do Exercício Profissional, Conselho Regional de Engenharia e Agronomia do Estado de São Paulo CREA-SP, com o objetivo de desenvolver indicadores para implantação do Balanced Scorecard na área de fiscalização do CREA-SP de modo que esse possa contribuir para as atividades de fiscalização da referida autarquia. Para atingir o Objetivo Geral foram estabelecidos três objetivos específicos: 1) Identificar o Mapa Estratégico do CREA-SP, 2) Identificar os indicadores do BSC para a área de Fiscalização do CREA-SP, visando alinhamento das atividades da área ao planejamento estratégico do Conselho atendendo a Diretriz: Valorização Profissional e 3) Validar internamente esses indicadores. O estudo se situa dentro da abordagem institucional e envolve duas áreas de conhecimento: Estratégia Organizacional e Contabilidade Gerencial. A implantação do Balanced Scorecard se justifica pela necessidade de alinhamento do Planejamento Estratégico do CREA-SP com a legislação vigente visando apresentar à sociedade a transparência nos aspectos de gestão e fiscalização. Os objetivos específicos foram cumpridos sendo que os indicadores propostos, validados e a sua implantação está programada para o inicio de 2014, ocasião na qual se deve completar o ciclo da pesquisa construtiva proposta.

The thesis deals with the use of costing system of product oriented management in selected manufacturing company KOPS spol. s r.o., its metodology compilation and use of such information support in managing and decision-making in business processes. The first theoretical part is primarily dedicated to the description of the essential characteristics and terminology used in managerial accounting of product oriented management. In a subsequent practical part the thesis describes and characterizes the activity of smaller engineering manufacturing company, where it evaluates its past and present state of valuation of main production activities and enters the starting points, stepping stones and criteria for establishing a complete evaluation study of previously used costing systems. Based on these analysis results it will provide conclusions and recommendations for further business development. The main objektive of this theses is to evaluate the appropriateness and adequacy of previously used costing system and the use of corporate information in decision-making in analyzed company. In conclusion, the practical part evaluates options for business processes improvement and proposes alternative solutions for better management of company processes for strengthening the financial position and competitiveness of the selected entity in the form of proposal of new costing system.

The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. / Accounting Sciences / D. Com. (Accounting)

The perceived lack of progress by the Department of Human Settlements (“Department”) in meeting the increased demand for subsidised housing post-1994 is a ticking time bomb, given the repeated promises without any prospect of meeting the commitment to eradicate or upgrade all informal settlements by 2014. Despite ongoing delivery of subsidised housing, the backlog remained at 2,4 million households from 2005 to 2009, the indicator being the number of informal settlement households. The “Department” has acknowledged the existence of bureaucratic blockages throughout the housing delivery chain. Despite the urgency of the situation, there appears to be no research on the departmental factors hampering delivery under the Upgrading of Informal Settlements Programme (“programme”) and finding a solution that would maximise delivery within budgetary constraints. This research assesses the suitability of the Balanced Scorecard (BSC), a Strategic Management Accounting performance measurement and management tool, for addressing the departmental factors hampering delivery (“factors”) under the “programme” and develops a conceptual framework to guide any future application of the BSC to the “programme”.The complexity of housing delivery and the proposed integration of the BSC call for a detailed literature study of the post-1994 national housing and “programme” documentation and that of the public sector BSC. The theoretical study will establish how and by whom housing delivery should be done, the “factors” and the BSC framework and translation process. This will serve as the basis for the assessment of the suitability of the BSC for addressing the “factors” and the development of the conceptual framework.This study revealed that the BSC is suitable for addressing seven of the eight departmental factors hampering delivery under the “programme” and partially suitable for addressing the remaining factor. The recommendation is that the BSC be applied to the “programme” according to the conceptual framework provided. This study has contributed to knowledge by: producing an overall picture of the national framework for the delivery of subsidised housing, presenting the BSC as a suitable performance measurement tool for addressing the departmental factors hampering delivery under the “programme”, and developing a conceptual framework for any future BSC application to the “programme”. / Accounting Sciences / D. Com. (Accounting)

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. / Financial Accounting / D.Comm.