Hybrid organizations that pursue both social mission and profit aims have been prevalent in our society for many decades. However, the importance of for-profit corporations’ positive social impact has been emphasized and scrutinized in recent few decades, attracting attention of both scholars and practitioners. This study builds on the existing strategy and control framework and proposes an extended conceptual framework for the link between strategic positioning and operational control for hybrid organizations that pursue both social mission and financial sustainability. By conducting a field study, I document three main findings. First, hybrid organizations differentiate themselves from each other by striking a unique balance between social mission and profit goals, and this unique balance determines unique strategic positioning of a hybrid organization. Second, hybrid organizations with different strategic positioning mobilize different dimensions of operational control to monitor their operating activities that support the unique balance between social mission and profit aims. Third, using the content analysis, I document that managerial attention placed on various dimensions of operational control on a daily basis vary across hybrid organizations with different strategic positioning as each organization configures different sets of operating activities to support its unique hybridity. / Business Administration/Interdisciplinary

京都大学 / 新制・課程博士 / 博士(経済学) / 甲第23446号 / 経博第644号 / 新制||経||299(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 澤邉 紀生, 教授 草野 真樹 講師 鈴木 寛之 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

This multiple-case-based dissertation contributes to the stream of literature on the organizational innovation process by examining Critical Chain Project Management (CCPM) as an innovation with the potential to address an important schedule planning and execution performance gap in DOD weapon system development programs. The contextually different Integrated Product Team case studies in DOD's F/A-22 fighter aircraft weapons system acquisition program are: manufacturing assembly, manufacturing process, test operations, and supplier product development. Rich descriptions of the case studies are developed by the author, a senior Lockheed Martin Aeronautics Company systems engineer in a role that merged participant, observer, change agent and champion (POCAC). Analysis distinguishes between Program and Operational levels of organizational structure and focuses on the innovation process through use of the author-designed Casey Hybrid Innovation Process (CHIP) model based on Rogers' stages heuristic. Substantively, research demonstrates that in key areas of the F/A-22 program, proper application of the innovative Critical Chain Project Management process can generate and achieve development schedules sometimes substantially better than traditional approaches; improper application will lead to mixed results or rejection. The research contributes to knowledge in the field of organizational innovation by demonstrating use of the CHIP model in the huge, geographically dispersed and extremely complex organization of the largest DOD weapon system acquisition program of the late 20th and early 21st centuries. The research reflects Program leadership's important role in the top-down initiation and support of an innovation, even while choosing (by policy) not to force use at the Operational level. At the Operational level, details show that IPT implementations and results of the CCPM innovation vary. / Ph. D.

Date: 2024-05-29 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Robert Bildt, Ebrahim Alibhai, Sebastian Karlsson Title: The Organizational Puzzle: Congruence and its Impact on Change Processes Supervisor: Johan Grinbergs Keywords: Congruence, Communication, Organizational change, Management ControlSystems, Leadership, Contingency Theory Research question: How does congruence between the leader and their organizationalcontext affect organizational changes? Purpose: The purpose of this study is to investigate and analyze how congruence betweenthe leader and their organizational context affects adaptability to changes in the organization.By examining these aspects, we can gain deeper insight and understanding of howcongruence can influence the implementation of organizational change. Method: A case study was conducted using a qualitative method for data collection and dataprocessing. To gather empirical data, semi-structured interviews were conducted, which werelater used for a thematic analysis. Conclusion: The conclusion is that communication is crucial for achieving congruencewithin an organization. Effective communication helps leaders adapt to the organizationalcontext, motivate employees and manage changes efficiently. In the studied organization,respondents indicated that involvement, communication and transparency were central toachieving congruence, despite the challenges varying between departments. Leadersprioritized communication in change management, which facilitated employees'understanding and acceptance of changes.

Nel mondo delle imprese, l’efficacia del sistema di contabilità analitica per il miglioramento delle performance organizzative è ampiamente dimostrata. I risultati della letteratura del settore pubblico sulla relazione diretta tra MAS e performance sono invece ancora scarsi e controversi. La presente ricerca si propone di colmare questo gap e di indagare, con metodo quantitativo, se la presenza di questo strumento nelle aziende sanitarie pubbliche implichi effettivamente una buona performance, misurata sulla base di indicatori, sia economico-finanziari, sia non economico-finanziari. In particolare, lo studio di propone di verificare se le caratteristiche di base di un sistema di management accounting abbiano un significativo impatto positivo sulle performance economico - finanziarie e sull’efficienza e appropriatezza dell’organizzazione; un sistema di contabilità analitica più sviluppato migliori significativamente i risultati economico - finanziari, l’efficienza e l’appropriatezza dell’organizzazione; il livello di sviluppo del MAS comporti un differente impatto sulle performance in funzione di alcune caratteristiche delle organizzazioni sanitarie pubbliche, come l’appartenenza o meno della azienda ad una regione sottoposta ad un piano di rientro dal deficit finanziario, o il fatto di essere o meno una ASL piuttosto che un’Azienda ospedaliera, o di avere una casistica particolarmente complessa. / Management accounting theory has generally assumed that accounting information improves decision-making and, thereby, organizational outcomes. The Italian Legislative Decree no. 502/92 introduced the Management accounting systems in the public health care organizations, within the New Public Management reforms. According to NPM theories, “Management is management” in public and private sectors, so the use of private sector management tools can improve public sector performance. However, “no prior studies have systematically tested whether the same kind of management principles and techniques have the same effects in both public and private organizations” (Hvidman, Andersen, 2013). Indeed, concerning impacts, management accounting research is still mainly focused on manufacturing firms while public sector is largely unexplored. In response to this gap, this study investigates the impact of MAS on financial and non-financial organizational performance of a large sample of health care organizations. More specifically, the purpose of this work is to verify whether: 1) The presence of MAS has positive effects on financial performance, on efficiency and appropriateness; 2) The functionality of the costing system is positively correlated with financial and non-financial organizational performance; 3) The relationship between MAS and organizational performance will be more likely in the presence of some contextual factors.

The primary purpose of this research is to establish to what extent, if any Zimbabwean companies proactively align their IT strategy with the business strategy as a way of building and sustaining business competitive advantage. The research seeks to provide further insights into the business performance implications of the alignment between IT and business strategies. It also seeks to determine if there are any linkages between strategic alignment, IT managerial resources and IT effectiveness. Last but not least, it examines whether alignment directly leads to increased business performance which Sabherwal & Chan (2001) terms ‘perceived business performance’. / Graduate School of Business Leadership / MBL

The purpose of this study is to assist TxDOT engineers in the field of traffic control planning. This is to be done via the creation of a Geographic Information System (GIS) based tool. By bringing together information about TxDOT’s on-system roadways’ geographical locations, traffic demands, and capacities, one aggregate database has been established. Using the tools of GIS, Microsoft Excel, Microsoft Access, and VBA programming, a static clickable interface has been constructed. It enables users to access properties for any selected roadway link they desire. Expansion of the product to ArcIMS is ongoing to allow easy access for end users via the internet. / text

Contabilidade Gerencial e a Estratégia têm em comum a questão do desempenho organizacional, a primeira tem como objetivo medir o desempenho, a segunda se preocupa em como as organizações podem obter desempenho por meio de vantagens competitivas. Uma abordagem utilizada pela Estratégia é a Visão Baseada em Recursos, nessa ótica, o desempenho é potencializado pelas competências organizacionais da empresa, mas, nessa busca pelas competências, as organizações utilizam-se do Sistema de Controle Gerencial - SCG. Dependendo de como o SCG é utilizado, diagnóstica ou interativamente, ou uma combinação dos ambos, este pode contribuir para o desenvolvimento das competências e balancear as Tensões Dinâmicas e, indiretamente, influenciar o desempenho organizacional. Fundamentado no modelo teórico de Henri (2006), o objetivo deste trabalho foi contribuir para o entendimento deste relacionamento nas 1.000 maiores empresas brasileiras, utilizando a técnica estatística multivariada Modelagem de Equações Estruturais com o método de estimação Partial Least Square PLS. Os resultados em um total de 104 empresas indicam que (i) não existem evidências de relacionamento negativo entre o Uso Diagnóstico e o desenvolvimento de competências organizacionais, sugerindo que, no Brasil, o Uso Diagnóstico pode ter um menor componente disfuncional, e também, que este pode ser visto como uma rotina organizacional necessária para manter a organização dentro de um caminho planejado, o que não é incompatível com o desenvolvimento das competências; (ii) não existem relacionamentos significativos positivos entre desenvolvimento de competências e desempenho econômico, medido pelo Retorno sobre Patrimônio Líquido, o que é coerente com o estudo de Henri (2006), sugerindo que devem existir outras variáveis não contempladas no modelo, ou ainda que o indicador RSPL possa não ser uma proxy adequada de desempenho nos anos de 2005 a 2007; (iii) existe relacionamento positivo entre o Uso Interativo e o desenvolvimento de competências, com exceção do Empreendedorismo, o que é consistente com os resultados de Henri (2006); (iv) existe relacionamento positivo entre as Tensões Dinâmicas e as competências, o que está em linha com Henri (2006) e valida a teoria de que as tensões são importantes para busca da eficácia organizacional; (v) Uso Diagnóstico e Uso Interativo do SCG influenciam positivamente as Tensões Dinâmicas, podendo configurar o SCG como um recurso complementar na ótica da VBR; (vi) quando o desempenho é medido por auto-avaliação, ocorre uma alteração nos resultados dos relacionamentos entre competências e desempenho, com as competências Aprendizagem Organizacional e Orientação para Mercado influenciando positivamente o desempenho, indicando que estas duas competências/orientações devem ser estimuladas pelo uso do SCG. Os resultados da pesquisa estão sujeitos a algumas limitações, a principal delas refere-se ao fato que as respostas refletem a percepção dos profissionais de controladoria e finanças das empresas e a análise dos dados também não considerou a estratificação por setores econômicos. Estas limitações ensejam futuras pesquisas, como a sua replicação utilizando outro perfil de respondente, a realização de estudos de casos em empresas com diferentes culturas e desempenhos, bem como estudos que aprofundem a dimensão uso com competências específicas e mesmos construtos oriundos de outros campos de conhecimento. / Managerial Accounting and the Strategy have in common the issue of organizational performance; the first has as the objective of performance measuring the second focuses on how the organizations can obtain performance through competitive advantages. An approach used by the Strategy is the Resource-Based View, through this point of view, the performance is maximized by the company organizational competences, but in this competences search, the organizations use the Management Control System - MCS. Depending on how the MCS is used diagnostically or interactively, or in a combination of both, this can contribute to the competences development and the dynamic tensions balance and indirectly, influence the organizational performance. Originated by the Henri (2006) theoretical model this study proposal is to contribute for this relationship understanding in the 1,000 Brazilian biggest companies, using the multivariate statistic technique Structural Equation Modeling with the estimation method Partial Least Square PLS. The result in a total of 104 companies indicates that (i) there are no evidences of negative relationship between the diagnostic use and the organizational competences development, suggesting that in Brazil, the diagnostic use can have a minor dysfunctional component, and also, that the diagnostic use can be seen as an organizational routine needed to maintain the organization in a planned path, which is not incompatible with the competences development ; (ii) there are no meaningful positive relationships between the competence development and the economical performance, measured by the Return on Equity, which is coherent with the Henri (2006), suggesting that there must be other variables not contemplated in the model, or even that the indicator ROE might not be an adequate proxy of development in the years of 2005-2007; (iii) there is a relationship between the interactive use and the development of competences, excepting the enterprising, which is consistent with Henri (2006) results; there is a positive relation between the dynamic tensions and the competences, which is aligned with Henri (2006) and validates the theory that the tensions are important for the search of the organizational effectiveness (v) diagnostic use and interactive use of the MCS have a positive influence on the dynamic tensions, being able to configure the MCS as an additional resource in the RBV framework ; (vi) when the development measurement is made by self-evaluation, there happens a results change of the relations between competences and performance, with the organizational learning competences and market orientation having a positive influence on the performance, indicating that this two competences/orientations must be stimulates by the MCS use. The research results have some limitation; the main one is that the answers reflect the perception of corporate controllers and finance managers The data analyses did not take in account the stratification by economical sector. These limitations enhance future researches, such as its reply using others professional profiles ; the use cases study methodology in companies with different cultural and performance profiles, and more accurate studies of the usage dimension of specific competences and the same construct deriving from other fields of knowledge.

Entender a influência que o Sistema de Controle Gerencial (SCG) exerce nos funcionários é de suma importância para que uma empresa consiga alcançar seus objetivos. Entretanto, o foco das pesquisas sobre os efeitos dos SCG nos indivíduos tem tido forte incidência no comportamento disfuncional (Birnberg, Turopolec, & Young, 1983; Chenhall, 2006; Hartmann, 2000). Portanto, é urgente a necessidade de um novo olhar sobre o SCG, enfatizando o quanto o SCG pode aprimorar o potencial dos indivíduos, fazendo com que eles se empenhem para que a organização alcance seus objetivos. Assim, esta tese investiga os relacionamentos entre o Sistema de Controle Gerencial, o Capital Psicológico e satisfação no trabalho e o comprometimento organizacional. Fundamentado no framework das alavancas de controle de Simons (1995), este estudo tem por hipótese uma associação positiva entre o SCG e o Capital Psicológico, que é definido como um estado psicológico positivo de um indivíduo, que enfatiza o desenvolvimento de forças individuais, caracterizado por: autoeficácia, esperança, otimismo e resiliência. Ademais, investigou-se a hipótese de que há uma associação positiva entre o Capital Psicológico e a satisfação no trabalho e o comprometimento organizacional. Para alcançar os objetivos da pesquisa, realizou-se um survey single entity em uma empresa brasileira de grande porte do setor alimentício. Foram utilizadas duas técnicas de coleta de dados, questionário e entrevistas, a fim de obter uma análise ampla do fenômeno a ser estudado. As entrevistas foram realizadas com doze diretores e gerentes da empresa, com o objetivo de buscar uma compreensão mais profunda sobre o sistema de controle gerencial, a fim de agregar informações adicionais sobre os achados quantitativos. O questionário foi aplicado a uma amostra de 132 respondentes de uma população de 404, abrangendo gerentes e coordenadores de diversas áreas da organização. Os dados coletados pelo survey foram submetidos a técnicas estatística de análise descritiva e análise de equações estruturais (PLS-SEM). Os resultados indicaram que há uma forte associação entre o SCG e o Capital Psicológico, que, por sua vez, está relacionado com a satisfação no trabalho e o comprometimento organizacional. Esse resultado é relevante, ao demonstrar empiricamente o quanto o Sistema de Controle Gerencial pode aprimorar o potencial dos indivíduos, uma vez que o Capital Psicológico produz motivação e perseverança em direção à realização de metas, promovendo atitudes e comportamentos desejáveis e ajudando a aplacar resultados atitudinais e comportamentais indesejáveis (Avey, Reichard, et al., 2011; Luthans et al., 2015), contribuindo para que a organização adquira vantagem competitiva. / The understanding of the influence that the Management Control System (MCS) exerts on the employees is of paramount importance for the company to achieve its objectives. However, the focus of research on the effects of MCS on individuals has had a strong incidence on dysfunctional behavior (Birnberg, Turopolec, & Young, 1983; Chenhall, 2006; Hartmann, 2000). Therefore, there is a need for a new look at MCS, emphasizing how MCS can enhance individuals\' potential by making them strive for the organization to achieve its intended goals. Thus, this thesis investigates the relationships between the Management Control System, the Psychological Capital and job satisfaction and the organizational commitment. Based on the Levers of Control framework of Simons (1995), this study hypothesizes a positive association between MCS and Psychological Capital, which is defined as a positive psychological state of an individual that emphasizes the development of individual forces, characterized by self-efficacy, hope, optimism and resilience. In addition, was investigated the hypothesis that there is a positive association between Psychological Capital and job satisfaction and organizational commitment. To achieve the research objectives, a survey single entity was conducted in a large Brazilian company in the food sector. Two techniques of data collection, questionnaire and interviews, were used in order to obtain a broad analysis of the phenomena to be studied. The interviews were conducted with twelve directors and managers of the company, with the objective of seeking a deeper understanding of the company\'s management control system in order to aggregate additional information about the quantitative findings. The questionnaire was applied to a sample of 132 respondents from a population of 404, comprising managers and coordinators from various areas of the organization. The data collected by the survey were submitted to statistical techniques of descriptive analysis and analysis of structural equations (PLS-SEM). The results indicated that there is a strong association between MCS and Psychological Capital, which, in turn, is related to job satisfaction and organizational commitment. This result is relevant, by empirically demonstrating how the Management Control System can improve individuals\' potential, since Psychological Capital produces motivation and perseverance towards achieving goals by promoting desirable attitudes and behaviors and helping to placate undesirable attitudinal and behavioral outcomes (Avey, Reichard, et al., 2011; Luthans et al., 2015), contributing to the organization gaining competitive advantage.

Considerando que a informação representa um papel estratégico para a sobrevivência das empresas, que a agricultura necessita desenvolver indicadores básicos para os seus processos de produção e que a semeadura é um processo decisivo no ciclo da cultura, o objetivo deste trabalho foi desenvolver e aplicar indicadores para avaliar a qualidade dos processos de produção agrícola, tendo como base a semeadura direta em um sistema de produção de milho. O estudo foi realizado em uma propriedade agrícola do Grupo Lúcio Miranda, no município de Piraí do Sul, Estado do Paraná. Para a avaliação do sistema produtivo em questão, foram utilizados indicadores de desempenho e limites de especificação para cada indicador. Foram utilizadas na avaliação dos resultados, ferramentas de análise estatística descritiva, em seguida foi determinado um índice para cada indicador (Iind) e um geral para o processo (IQP). A metodologia proposta permitiu obter um sistema de informações para o processo de semeadura direta do milho. O IQP identificou que o processo necessita de melhorias, e por meio do Iind realizou-se a análise individual de cada indicador detectando aqueles que influenciaram negativamente a qualidade da operação. / Considering that the information represents a strategic role for the companies survival and that agriculture needs to develop basic indicators for its production processes and that sowing is a decisive process in the crop cycle, the objective of this work was to develop and to apply indicators to evaluate the quality of the processes agricultural production processes, having as basis the no-till system of maize production. The study was carried in an agricultural property of the Lúcio Miranda Group, in the city of Piraí do Sul, State of the Paraná. For the evaluation of the productive system in question, performance measurement and specification limits were used for each indicator. Tools of descriptive statistical analyses were used in order to evaluate the results, after that it was determined an index for each indicators (Iind) and a general one for the process (IQP). The proposed methodology allowed getting an information system for the process of the maize direct sowing. The IQP identified that the process needs improvements, and by through the Iind it was done the individual analysis of each indicator detecting those that had negatively influenced the quality of the operation.