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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
11

Innovative management of management innovation (IMMI)

Chaniadi, Frengky January 2014 (has links)
The rapid convergence of collaborative technologies, democratisation of digital communication and consumerisation of Smart Grid infrastructure (i.e.: smart metering and distribution substation automation) have faltered the efficacy of centralised command-and-control and its insular sub-culture. For complex firms in today's creative economy, this infers that management innovation (MI)—“an induced managerial capacity to search for novel ways to create value”, is rapidly becoming liabilities unless it is innovatively managed for overcoming the inertia of discontinuity opportunities. The raison d'être of this thesis is to investigate the generative managerial processes through which MI can be fostered for experimentation and innovatively managed for acceleration. It comprises four qualitative case studies that involved in-depth interviews, surveys, public records and archival documentaries of four Canadian energy and utilities organisations. The conclusions are fascinating both expected and unanticipated. I found that many, if not most, of the contemporaneous routines of pyramidal target-setting and benchmark-driven cultures are ubiquitously evident. Business planning and risk management still function, albeit the objects of those tenets are different. These quasi-objects include, but are not limited to, organic structures, web-enabled paradigm, pragmatic mindset of middle-down-up crowdsourcing and fragmented evaluation of efforts to evoke the innovative management of management innovation (IMMI). Further adjacent to the quest for driving renewed growth, a new governing dynamic is hinging upon the IMMI that forges a pattern for resiliency and sustainability. Managers capitalise on the epistemic IMMI to regain competitive advantage while enduring endogenous fiefdoms and exogenous disruptions. They catalyse information semantically, harness collective capability effectively, stage prolifically faster MI experimentations and accelerate the cycle of MI more pervasively. I henceforth propose a unified managerial process, dubbed the "Cloverleaf 4S Model" (Strategise—Synchronise—Steward—Sustain). Implicit in this approach, managers believe that their finely-tailored practices epitomise an evolutionary process of deliberate selection in the pursuit for distinctive MI capabilities and expanding authority dynamics in the managership. This allows for self-adaptive mechanisms shifting from silos to swarming as well as the indigenous aspects of IMMI practices—exaptation, cognitive flexibility, speed to adaptation and executional excellence. The implication of this study presents heuristical insights to managers in galvanising perennial innovation and unlocking their IMMI to build an agile, intelligent enterprise.
12

The Effects of Digitalization on Managing Project Teams

Feise, Philipp, Graf von Hatzfeldt Trachenberg, Paul Philipp Maria January 2019 (has links)
Background: In various industries, market power is concentrated on a few major companies, which makes competition increasingly challenging for small and medium-sized enterprises. Those SMEs are furthermore impacted by the characteristics of their industry and need to change constantly and adapt to maintain competitive in this challenging market environment. The IT sector is characterized by a high degree of digitalization, quickly changing customer needs, and short lifecycles. Thus, many IT firms apply agile working methods, increase working in teams, and use different digital tools and applications. In many cases, those adjustments also impact the organizational structure of the firm and require a change in management. Purpose: In the context of a medium-sized IT firm, this study aims to evaluate the effects of digitalization on management innovation in project teams. Method: To gain a deep understanding of the researched topic, we chose a qualitative interview-based study. We collected the data for this single-case study in semi-structured interviews and applied purposeful sampling (theory based). For the data analysis, we used content analysis (open code; grouping; categorization). Conclusion: We developed a framework describing the influence of digitalization on management innovation in six dimensions, which emerged in the study. Those dimensions are project teams, virtual teams, communication & collaboration, trust, technology, as well as leadership & management. Digitalization strongly influences management innovations in all six identified fields. Digitalization, management innovation, and the respective field are interdependent. In our case, we found that digitalization acts as an enabler or simplifier for management innovation in all six dimensions.
13

Os efeitos da adoção de práticas de inovação gerencial sobre a flexibilidade organizacional / The effects of management innovation practices adoption on organizational flexibility

Dobelin, Silvio 07 March 2016 (has links)
desenvolvem capacidades dinâmicas. Um tipo de inovação é a inovação gerencial que trata de mudanças na maneira de gerir a empresa. As capacidades dinâmicas são responsáveis pela percepção de oportunidades e ameaças e ajustamento da organização respondendo a elas. Tais capacidades causam o desenvolvimento de flexibilidade. Assim, o objetivo deste trabalho é relacionar a adoção de práticas de inovação gerencial à sua contribuição para o desenvolvimento de capacidades dinâmicas, medidas por meio da flexibilidade. O estudo é importante pela pequena atenção dada aos fatores organizacionais nos estudos de inovação, do pequeno número de pesquisas empíricas sobre capacidades dinâmicas e do desconhecimento dos mecanismos que atuam nessas capacidades. Para atender ao objetivo foi realizada uma pesquisa descritiva com etapas qualitativa e quantitativa. Na etapa qualitativa foram listadas práticas de inovação gerencial encontradas na bibliografia. Um painel de especialistas classificou essas práticas de acordo com os tipos de inovação gerencial. Na etapa quantitativa foi feito um levantamento usando questionário estruturado aplicado online no qual se mediu a adoção das práticas de inovação gerencial e uma escala pré-existente mediu a flexibilidade. A lista de respondentes foi obtida da Brasscom, do prêmio Great Place to Work, do Anuário Informática Hoje e Anuário Telecom. Compuseram a população da pesquisa 343 empresas escolhidas por conveniência. O questionário foi enviado para indivíduos do nível estratégico e foram obtidas respostas de 102 empresas. Os dados foram analisados por meio de estatística descritiva, análise fatorial exploratória e modelagem de equações estruturais. Os resultados mostram que entre as empresas do setor de TIC as práticas de organização do local de trabalho são as mais adotadas, e que as empresas que mais adotam inovação e são mais flexíveis são empresas entre 13 e 21 anos de idade, de capital estrangeiro ou misto, e que atuam também no Exterior. Verificou-se ainda que a flexibilidade estratégica, estrutural e operacional compõem as capacidades dinâmicas que por sua vez são afetadas pela adoção de inovação gerencial, especialmente das práticas de negócio. Para as empresas recomenda-se cuidado na adoção de práticas, para que estas não precisem ser abandonadas causando perda de flexibilidade. Nesse processo a atuação proativa dos gestores contribui para manter o ciclo de inovação gerencial funcionando. Como contribuição para a academia, destaca-se uma maior compreensão de como as capacidades dinâmicas são colocadas em prática e a medida dessa capacidade por meio da flexibilidade. Para pesquisas futuras recomendam-se estudos que identifiquem causas e consequências do abandono de práticas de inovação gerencial e a comprovação do modelo com dados de outros setores. Conclui-se que maior atenção deve ser dada ao estudo da inovação gerencial e seus efeitos sobre as capacidades dinâmicas. / Looking for answer to changes in environment, the enterprises adopt innovation and develop dynamic capabilities. A type of innovation is the management innovation that deals with changes in the way which the firm is managed. The dynamic capabilities are responsible for the perception of opportunities and threats and the fit of the organization responding to them. These capabilities cause the development of flexibility. Therefore, the aim of this research is to relate the adoption of management innovation to its contribution to development of dynamic capabilities, measured by the flexibility. This study is important because of the small attention given to the organizational factors in innovation research, because of the small number of empirical research dealing with dynamic capabilities and because the lack of comprehension about the mechanisms that act on these capabilities. In order to answer this aim it was performed a descriptive research with quantitative and qualitative stages. In qualitative stage it was listed management innovation practices found in bibliography. An experts panel classified these practices according to the types of management innovation. In quantitative stage it was performed a survey online where the adoption of management innovation practices were measured and a preexisting scale measured the flexibility. The list of the respondents was obtained from Brasscom, from the Great Place to Work award, from the Anuário Informática Hoje and Anuário Telecom. The population was composed of 343 firms chosen utilizing convenience sampling. The questionnaire was sent to individuals pertaining to the strategic level of the firms and 102 responses were obtained. The data were analyzed using descriptive statistics, exploratory factor analysis and structural equation modeling. The results show that workplace organization practices are the most adopted and that firms adopting more innovation and that are more flexible are enterprises between 13 and 21 years old, having foreign or mixed capital and that operates abroad. It was verified that strategic, structural and operational flexibility compounds the dynamic capabilities which are affected by adoption of management innovation, specially the business practices. To the firms it was recommended caution adopting the practices in order to not to need to abandon them, causing loss of flexibility. In this process the proactive action of the managers contributes to maintain the management innovation cycle working. As a contribution to the academy highlights a larger comprehension of how the dynamic capabilities are put into practice and the measurement of this capacity through the flexibility. For future research, we recommend research that identify the causes and consequences of abandoning management innovation practices and the verification of the model with data from other sectors. The conclusion is that greater attention must be given to the management innovation and its effects on dynamic capabilities.
14

The processes of innovation among rural manufacturing SMEs : externalities and beyond

Ochieng, Moses Oguta January 2006 (has links)
This study explored the processes of innovation among innovative rural manufacturing SMEs by using the narratives of the owner/mangers of case study firms and other actors involved in the innovation process. This was consistent with the ontology of critical realism that was selected which entailed the use of case study method as a tool for data collection. This study makes a number of incremental rather than radical contributions to innovation theory and our understanding of innovation among rural Manufacturing SMEs. The results of this study shows the importance of opinions of owner/managers in the measurement of innovation considering that the majority were either unaware of the need to register their innovation and the lack of support organizations in rural areas who can advice SMEs on the need for patents and the registration process. Regarding the characteristics of innovation in rural areas, the results showed that rural innovative SMEs are likely to be relatively strong in innovations where effects of scale are not yet important but where they can make use of their flexibility and proximity to market demand. The results of this study showed that SMEs received ideas for their innovations from various sources located both within and outside the case study area. The firms then used different approaches to develop their innovations including internalised design and externalised manufacturing, externalised design and internalised manufacturing, and internalised both design and manufacturing. Lastly, rurality did not appear to constrain the processes of innovation since SMEs had developed strategies that enabled them to adapt and adjust to their rural environment in order to remain innovative.
15

Interfirm heterogeneity in the performance of mid-sized companies in the German pharmaceutical industry /

Ammer, Richard. January 2006 (has links) (PDF)
Univ., Diss.--St. Gallen, 2005.
16

Os efeitos da adoção de práticas de inovação gerencial sobre a flexibilidade organizacional / The effects of management innovation practices adoption on organizational flexibility

Silvio Dobelin 07 March 2016 (has links)
desenvolvem capacidades dinâmicas. Um tipo de inovação é a inovação gerencial que trata de mudanças na maneira de gerir a empresa. As capacidades dinâmicas são responsáveis pela percepção de oportunidades e ameaças e ajustamento da organização respondendo a elas. Tais capacidades causam o desenvolvimento de flexibilidade. Assim, o objetivo deste trabalho é relacionar a adoção de práticas de inovação gerencial à sua contribuição para o desenvolvimento de capacidades dinâmicas, medidas por meio da flexibilidade. O estudo é importante pela pequena atenção dada aos fatores organizacionais nos estudos de inovação, do pequeno número de pesquisas empíricas sobre capacidades dinâmicas e do desconhecimento dos mecanismos que atuam nessas capacidades. Para atender ao objetivo foi realizada uma pesquisa descritiva com etapas qualitativa e quantitativa. Na etapa qualitativa foram listadas práticas de inovação gerencial encontradas na bibliografia. Um painel de especialistas classificou essas práticas de acordo com os tipos de inovação gerencial. Na etapa quantitativa foi feito um levantamento usando questionário estruturado aplicado online no qual se mediu a adoção das práticas de inovação gerencial e uma escala pré-existente mediu a flexibilidade. A lista de respondentes foi obtida da Brasscom, do prêmio Great Place to Work, do Anuário Informática Hoje e Anuário Telecom. Compuseram a população da pesquisa 343 empresas escolhidas por conveniência. O questionário foi enviado para indivíduos do nível estratégico e foram obtidas respostas de 102 empresas. Os dados foram analisados por meio de estatística descritiva, análise fatorial exploratória e modelagem de equações estruturais. Os resultados mostram que entre as empresas do setor de TIC as práticas de organização do local de trabalho são as mais adotadas, e que as empresas que mais adotam inovação e são mais flexíveis são empresas entre 13 e 21 anos de idade, de capital estrangeiro ou misto, e que atuam também no Exterior. Verificou-se ainda que a flexibilidade estratégica, estrutural e operacional compõem as capacidades dinâmicas que por sua vez são afetadas pela adoção de inovação gerencial, especialmente das práticas de negócio. Para as empresas recomenda-se cuidado na adoção de práticas, para que estas não precisem ser abandonadas causando perda de flexibilidade. Nesse processo a atuação proativa dos gestores contribui para manter o ciclo de inovação gerencial funcionando. Como contribuição para a academia, destaca-se uma maior compreensão de como as capacidades dinâmicas são colocadas em prática e a medida dessa capacidade por meio da flexibilidade. Para pesquisas futuras recomendam-se estudos que identifiquem causas e consequências do abandono de práticas de inovação gerencial e a comprovação do modelo com dados de outros setores. Conclui-se que maior atenção deve ser dada ao estudo da inovação gerencial e seus efeitos sobre as capacidades dinâmicas. / Looking for answer to changes in environment, the enterprises adopt innovation and develop dynamic capabilities. A type of innovation is the management innovation that deals with changes in the way which the firm is managed. The dynamic capabilities are responsible for the perception of opportunities and threats and the fit of the organization responding to them. These capabilities cause the development of flexibility. Therefore, the aim of this research is to relate the adoption of management innovation to its contribution to development of dynamic capabilities, measured by the flexibility. This study is important because of the small attention given to the organizational factors in innovation research, because of the small number of empirical research dealing with dynamic capabilities and because the lack of comprehension about the mechanisms that act on these capabilities. In order to answer this aim it was performed a descriptive research with quantitative and qualitative stages. In qualitative stage it was listed management innovation practices found in bibliography. An experts panel classified these practices according to the types of management innovation. In quantitative stage it was performed a survey online where the adoption of management innovation practices were measured and a preexisting scale measured the flexibility. The list of the respondents was obtained from Brasscom, from the Great Place to Work award, from the Anuário Informática Hoje and Anuário Telecom. The population was composed of 343 firms chosen utilizing convenience sampling. The questionnaire was sent to individuals pertaining to the strategic level of the firms and 102 responses were obtained. The data were analyzed using descriptive statistics, exploratory factor analysis and structural equation modeling. The results show that workplace organization practices are the most adopted and that firms adopting more innovation and that are more flexible are enterprises between 13 and 21 years old, having foreign or mixed capital and that operates abroad. It was verified that strategic, structural and operational flexibility compounds the dynamic capabilities which are affected by adoption of management innovation, specially the business practices. To the firms it was recommended caution adopting the practices in order to not to need to abandon them, causing loss of flexibility. In this process the proactive action of the managers contributes to maintain the management innovation cycle working. As a contribution to the academy highlights a larger comprehension of how the dynamic capabilities are put into practice and the measurement of this capacity through the flexibility. For future research, we recommend research that identify the causes and consequences of abandoning management innovation practices and the verification of the model with data from other sectors. The conclusion is that greater attention must be given to the management innovation and its effects on dynamic capabilities.
17

VIVE LA RéSISTANCE: EXAMINING THE RELATIONSHIP BETWEEN RESISTANCE AND MANAGEMENT INNOVATION

Chehrezad, Amanda, 0000-0001-8833-423X January 2022 (has links)
This research examines the development of management innovation (MI) through resistance encountered in international settings. MI literature is at an embryonic stage and has been missing from the international business discipline even though it has been shown to be a sustainable competitive advantage for firms. This leads to the overarching research questions for this study: How is MI developed in international organizations? The underlying theoretical foundation is based on hybridization, which proposes mixing organizational climate and local culture creates mimicry and resistance. Resistance can be seen in adaptations of policies, practices, and procedures, also known as organizational climate. The initial study links the outcome of hybridization to the current MI process model. The second study delves into the attributes associated with resistance being converted to MI. These empirical studies show MI being created through resistance in international settings and lay the groundwork for additional discoveries. The methodological approach for these studies is nontraditional. The first study was a qualitative deductive case study with analysis including a priori coding, thematic analysis, and pattern matching. The results supported the proposition that resistance, through hybridization, can create MI in international organizations. Building on the initial findings, the second study used fuzzy-set qualitative comparative analysis (fsQCA), which goes beyond linear regression analysis, to identify combinations of attributes that result in MI. Theoretical cues from innovation and cross-cultural literature were referenced to select relevant conditions. The study setting was not a private firm but instead the U.S. Department of State (DOS). The data was composed of reports generated through qualitative methods by the Office of Inspector General (OIG) at 15 large embassies and consulates. This unique data source provides a plethora of rich context and a glimpse into the black box of resistance. The results of both findings contribute to the fledgling MI literature and create additional interdisciplinary research avenues. The theoretical contribution extends hybridization theory beyond simplistic outcomes of mimicry and resistance and further links it to the MI process and the creation model. This study also contributes to methodology literature since the methods of both studies are still scarce in business studies. The empirical findings build on proposed theories and bolster the methodological approaches. Practitioners will also find the results useful and operational. These findings support shifting the view of resistance as merely tolerated or as an obstacle to overcome, to a possible competitive advantage in developing MI. The overarching goal is to encourage a renewed look at resistance so that scholars and managers will embrace the forgotten view of “Vive la Résistance.” / Business Administration/International Business Administration
18

INNO IT Framework, Innovation in IT Governance / Řízení informačních služeb

Šimková, Eva January 2004 (has links)
The main topic of this thesis is IT innovation management which is very up to date theme as a research within the thesis documents. IT innovation should be managed jointly with the IT Governance to support effectiveness of IT and competitiveness of the whole company.
19

Balanced Scorecard (BSC) : Organisationsreceptets popularitet i uppsatser / Balanced Scorecard (BSC) : The management idea’s popularity in essays

Mårtensson, Erika January 2013 (has links)
Bakgrund: Kaplan och Nortons modell Balanced Scorecard (BSC) introducerades i början av 1990-talet och är ett populärt resultatmätningssystem och strategiskt managementsystem inom ekonomi- och verksamhetsstyrning. BSC exemplifierar det Røvik (2008) kallar ett organisationsrecept och Abrahamson (1996) ett organisationsmode som spridits på en marknad för ekonomistyrningsmodeller. För att underlätta spridning av BSC samt minska motståndet på lokala marknader kan komponenter inkluderas, till exempel som Ax och Bjørnenak (2005) exemplifierar i Sverige avseende BSC och medarbetarperspektivet, ett budgetlöst företagande och det intellektuella kapitalet. Utöver modellens grundare, forskare, konsulter och massme-dia utgör studenter en aktörsroll som både är mottagare av BSC under utbildningen och spridningsagenter i samband med uppsatsarbeten och sedermera i yrkesutövningen. Det är kategorin studenter som är huvudfokus i denna uppsats om BSC popularitet och livscykel. Syfte: Syftet med studien är att skapa förståelse för om och på vilket sätt BSC kan uppfattas som ett populärt organisationsrecept. Detta genom att kartlägga förekomst och beskriva vad som studerats och hur det har presenterats i uppsatser relaterade till BSC tidsperioden 1997 till 2013, med tyngdpunkt på åren 2000-2012. Jämförelsen mellan den empiriska och teoretiska referensramen ska leda till att belysa BSC livscykel. Metod: En dokumentstudie har genomförts där det empiriska materialet är avgränsat till uppsatser vilka producerats vid svenska universitet och högskolor och publicerats i endera eller bägge dataarkiven DiVA och Uppsök vilka finns tillgängliga via Internet. Uppsatser som där-utöver kan återfinnas i lokala arkiv via lärosätenas bibliotek och hemsidor ingår inte i studien. Resultat, Slutsatser: Resultaten i denna undersökning som omfattar information om cirka 500 uppsatser visar att antalet uppsatser som relaterats till BSC ökat till år 2006 för att därefter uppvisa en avtagande trend. Det är dock en skillnad mellan studier inriktade mot offentlig eller privat verksamhet, där det de senaste tre åren finns indikationer på ett stigande intresse för BSC inom privat verksamhet. Det går att spåra avtryck av BSC innehåll och utveckling i uppsatserna, till exempel studier om budget och BSC och studerade organisationer som omnämns i den svenska BSC litteraturen. Ett tydligt avtryck är studerande som spridningsagenter för BSC och en länk mellan akademi och praktik på en marknad för ekonomistyrningsmodeller. Baserat på en beräkning med mycket förenklade antaganden har studerande gemensamt ägnat nästan två sekel till att genomföra undersökningar som är mer eller mindre inriktade mot BSC. / Background: Kaplan and Norton’s Balanced Scorecard (BSC) was introduced in the beginning of the 1990s and is a popular performance management system and strategic management system. BSC is also an example of a management idea (Røvik 2008) and management fashion (Abrahamson 1996) disseminated in a management fashion market. To facilitate the dissemination process and to minimize the resistance on local markets several components may be included. In Sweden for example described components are a human perspective, intellectual capital and abandoning of budget (Ax & Bjørnenak 2005). Kaplan and Norton - the founders of the concept together with researchers, consultants and mass media are members of a management-fashion-setting community. Students are also an actor in a management fashion market and they are recipients of BSC in training and in professional occupations. Therefore the student category is the main focus in this study. Purpose: The purpose of this study is to create an understanding whether and in what way BSC may be perceived as a popular management idea. This by first identifying the presence of BSC and then describe what has been studied and how it has been presented in essays during the period 1997 to 2013, with emphasis on the period 2000 to 2012. The comparison between the empirical and theoretical frame of reference will illustrate BSC life cycle. Method: A document study has been performed and the empirical sample is delimited to essays produced at universities in Sweden and published in one or both of the data archives named DiVA and Uppsök. The archives are available on Internet. Essays which additionally may be found at university libraries and their websites are not included in the study. Results, Conclusions: The empirical sample comprises information of about 500 essays and there are a growing number of studies about BSC until the year 2006. Thereafter a tendency for a decline in popularity exists. There is a difference between studies about public and private organizations where there are indications for a growing interest of BSC in private organizations during the last three years of the time period 2000 to 2012. One can find imprints of BSC components and development in the essays. For example BSC and budget and Swedish organizations that are exemplified in the Swedish BSC literature. A strong impression is that students as an actor on a management fashion market, with simplified assumptions have collectively spent almost two centuries to investigate topics which are more or less dedicated to BSC.
20

Análise da implementação do pronunciamento CPC 47 na perspectiva da gestão da inovação de processos

Pereira, Patricia de Monteiro Ramalho January 2017 (has links)
Submitted by Patricia de Monteiro Ramalho Pereira (patpereira83@gmail.com) on 2018-02-08T18:17:32Z No. of bitstreams: 1 Projeto final - Patricia.docx: 593371 bytes, checksum: f2b994277752d55b0761ceddbe16c897 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2018-02-08T18:23:47Z (GMT) No. of bitstreams: 1 Projeto final - Patricia.docx: 593371 bytes, checksum: f2b994277752d55b0761ceddbe16c897 (MD5) / Made available in DSpace on 2018-02-19T18:30:14Z (GMT). No. of bitstreams: 1 Projeto final - Patricia.docx: 593371 bytes, checksum: f2b994277752d55b0761ceddbe16c897 (MD5) Previous issue date: 2016-12 / Objetivo - Este trabalho tem como finalidade identificar as ações relacionadas a inovação de processos e quais mudanças podem existir nas práticas contábeis em uma empresa por meio de um estudo de caso. Sendo assim, foi levado em consideração a implementação do pronunciamento CPC 47 em uma empresa multinacional de grande porte do ramo de óleo e gás. Metodologia – Foi levada em conta a vivência da pesquisadora, visto que ela presenciou em sua rotina o processo de implementação do pronunciamento e foram realizadas entrevistas com os responsáveis pela adaptação do novo processo da empresa estudada no Brasil de maneira a dar embasamento ao relato de experiência. Além disso, foi feita uma correlação entre as informações levantadas, a revisão da literatura sobre a gestão da inovação de processos e o novo pronunciamento. Resultado - As mudanças nos processos ocorreram por meio das etapas: avaliação, em que foi feita uma análise prévia do pronunciamento e foram identificadas as alterações necessárias; invenção, momento em que ocorre o planejamento e experimentação do que foi levantado na etapa anterior; implementação, fase em que o pronunciamento entra em vigor e ocorre a adoção da inovação e teorização e rotulagem, na qual há a avaliação dos impactos e os possíveis erros são reparados. Limitações - O estudo limitou-se na implementação de apenas um pronunciamento, nas entrevistas com dois gestores e na vivência prática da própria autora. Contribuição prática - Ao compreender o processo de implementação do novo pronunciamento, as empresas podem entender quais ações são indispensáveis e quais podem ser ignoradas de forma ser possivel mitigar os efeitos das mudanças. Pesquisas futuras podem fazer a análise dos resultados em um contexto mais abrangente e podem complementar este resultado ao analisar empresas que já tenham passado por todo o processo de implementação de modo a mostrar quais foram as reais consequências nos sistemas e no modo de trabalho. Originalidade - Apesar de haver um conhecimento sobre mudanças organizacionais, a forma como as empresas efetivamente implementam tais mudanças não é um assunto totalmente esclarecido. / Purpose - This work aims to identify the actions related to process innovation and the changes that can exist in the accounting practices in a company through a case study. Therefore, it was considered pronouncement CPC 47 implementation in a large multinational company in the business of oil and gas. Methodology – It was considered the experience of the researcher, since she witnessed in her routine the implementation process of the pronouncement. Also, interviews were conducted with managers of the company, responsible for the adaptation of the new process in Brazil. In addition, a correlation was made between the information gathered, the literature’s review about the innovation processes management and the new announcement. Findings - The result was that changes in procedures occurred through the following steps: assessment, step that was made an analysis of the announcement and the identification of necessary changes; invention, step that was planned and tested the previous step; implementation, phase that innovation is adopted and theorizing and labeling, step which the assessment of impacts and the possible errors are repaired. Research limitations - The study is limited to the implementation of only one pronouncement, in interview with two managers and the author's experience. Practical implications - The practical contribution of the study is that how the process of the new standard is implemented, companies can understand which actions are really essential and which can be ignored so can be possible to mitigate the effects of the changes. Future research can make the analysis of the results in a bigger context and can complement this result analyzing companies that have already done the entire implementation process in order to show what were the real consequences on the systems and in the labor. Originality - Although there is a knowledge of management innovation, how companies effectively implement such changes is not something totally known.

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