This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed. The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control. Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.

Denna studie handlar om molnbaserad ekonomistyrning i små och medelstora företag och hur en existerande ekonomistyrningsmodul kan utvecklas i ett molnbaserat redovisningssystem. Fallföretaget i studien är Fortnox AB som vid uppsatsens början hade en ekonomistyrningsmodul som ansågs bristfällig. Prototyping kommer vara en stor del av studiens ansats och den efterliknas med en utvecklingsstudie inom systemutveckling. Den prototyp som utformas och förädlas genom studiens gång ska bidra med att Fortnox får ett bättre redovisningsprogram att erbjuda samt att revisionsbyråer och slutanvändare kan utvinna en bättre ekonomistyrning ur deras redovisningssystem. En sådan här systemutveckling förutspås också få ett par effekter hos små och medelstora företag vilka studien även ska kartlägga.Resultat: En ekonomistyrningsmodul anses enligt denna studie behöva erbjuda anpassningsbarhet, användarvänlighet, enkelhet, överskådlighet, vitalitet, grafisk och designmässig attraktivitet samt interaktion för att få genomslagskraft. Enligt användarna av Fortnoxs redovisningssystem kan inte detta erbjudas fullt ut i nuläget. I händelse av att en ekonomistyrningsmodul utvecklas till att bli mer anpassad efter ovanstående punkter så kan både användaren, dennes verksamhet eller organisation påverkas samt att ett par övergripande effekter kan förekomma. Effekter som kan uppstå är förbättrade processer och informationsflöden, tidseffektivitet, större förståelse, intresse och trygghet för användaren, ”rätt” informationsanvändning samt att hela ekonomier och företagsklimat kan gynnas av mer framgångsrika SMF. / This study is about cloud-based management accounting systems in small and mid-sized companies, and how an existing management accounting module can be developed within a cloud-based accounting system. The case study company is a Swedish provider of accounting systems, Fortnox AB, which had a deficient management accounting module at the beginning of this report. The scientific prospect of this study will mainly be prototyping, which is the usual way to improve a system within system development. The prototype, refined and developed through this study, shall combine Fortnox with better software as well as accounting firms and users of the system shall be able to obtain more useful information in their management accounting processes. It is predicted that system developments will provide with positive effects and this study will also examine how these appear in small and mid-sized companies.Result: The cornerstones of a successful management accounting module are considered to be adaptability, user friendliness, simplicity, lucidity, vitality, interaction and attractiveness through graphical design. This module was, according to the users of Fortnox’s accounting system, deficient as this report took place. However, if the management accounting module is developed to become more adaptable based on the above stated improvements the users, their organisations and the entire economy can benefit from it. The effects could be improved processes and information flows, time efficiency, a wider understanding, interest and comfortability for the user, “right” information usage and that the entire economy can benefit from successful SMEs.

Cette thèse vise à combler une lacune de la connaissance sur les effets systémiques des outils de contrôle de gestion dans son acception de pilotage organisationnel. Elle se repose sur une étude ethnographique longue de plus de 3 ans, réalisée dans une direction de ligne d'une entreprise européenne de transport ferroviaire Eurorailway. Elle montre qu'une direction de ligne a utilisé successivement deux ensembles d'outils de pilotage pour gouverner, conduire et animer les entités internes contributrices à la production ferroviaire. D'abord un ensemble d'outils de la contractualisation dans une relation horizontale avec ses entités internes; ensuite un autre ensemble d'outils de pilotage par la hiérarchie dans une structure verticale. Leurs cohabitations, concurrences et affrontements ont généré des effets systémiques complexes sur les individus, les processus et pratiques organisationnels et in fine sur la performance: des effets de congruence bénéfiques dans certaines pratiques, absence d'effets dans d'autres pratiques et des effets néfastes par leurs interactions. Éclairée par la théorie de la pratique de Schatzki qui contourne l'opposition gênante entre le déterminisme fonctionnaliste et les critiques psycho-sociologiques, notre recherche montre que leurs effets réels ne peuvent se comprendre qu'en lien avec la pratique de gestion qui les mobilise. / This dissertation contributes to the limited body of knowledge on systemic consequences of management control tools, also to the limited body of research on management control as system by mobilizing management tools as an analyzer of organizational phenomena. Based on an ethnography case study in a large European railway company, this research finds that this organization utilizes successively two packages of management tools for the governance of internal entities involved in the production of services delivered ta passengers: the first one based on the levers of customer/supplier relationship, the second one by hierarchal levers. The systemic effects generated by these packages of management tools are complex, some are beneficial, other are neutral, and some are even harmful to the performance. By applying Schatzki's practice theory which circumvents the unhelpful opposition between the functionalist determinism and the sociological/psychological critical approaches, we argue that the systemic consequences of management tools can only be apprehended in the practice where they are used. Mobilizing management tools as an analyzer of organizational phenomena offers a new vista to study management control as a system.

In the theoretical part of this work are described the manufacturing process, structure and production management, quality management in the producion and logistics and financial management. It was taken as a base for practically part of this work, where is writen about company functioning, the description of functioning of the production process and its leadership, including importance of duality and logistics in the manufacturing process. There were proposed the possibilities of improving in the manufacturing process and cost savings in storage and transport of the material. Finally was described the economic situation of the company.

Made available in DSpace on 2014-06-11T19:26:43Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-07-31Bitstream added on 2014-06-13T20:55:10Z : No. of bitstreams: 1 rodrigues_r_me_mar.pdf: 689285 bytes, checksum: d38aa83282f6a5f21ac969d3baab7454 (MD5) / Universidade Estadual Paulista (UNESP) / No mundo globalizado as informações têm papel extremamente importante, visto que a internacionalização da economia exige excelência em relação aos sistemas de informação e documentação, por isso mesmo as informações se tornaram um recurso de gestão extremamente importante, mas nem sempre são valorizadas corretamente por parte das organizações. Nos ambientes organizacionais é absolutamente necessária a utilização de recursos tecnológicos para mediar o acesso e uso da informação pelo usuário, bem como para apoiar as distintas atividades organizacionais, desde as atividades cotidianas, o processo decisório, até o planejamento de ações estratégicas. O foco do problema de pesquisa refere-se aos fluxos informacionais em âmbito organizacional, mais especificamente os fluxos informacionais vinculados ao processo de inteligência competitiva organizacional (ICO). O objetivo deste estudo visava a analisar a contribuição das tecnologias de informação e comunicação (TICs), através dos sistemas integrados de gestão, mais especificamente o Enterprise Resource Planning (ERP), aplicado ao processo de inteligência competitiva organizacional nas indústrias associadas ao Sindicato Calçadista da cidade de Jaú/SP. Estudou-se os conceitos, definições, métodos e técnicas relacionados ao processo de ICO e às TICs, mais especificamente o ERP, por meio da análise da literatura nacional e internacional, assim como identificou-se e analisou-se no universo pesquisado as indústrias que possuem e aplicam o sistema ERP ou outro sistema semelhante, visando a analisar a relação do uso desse tipo de sistema para a competitividade organizacional. Da mesma forma, verificou-se a ocorrência do uso de métodos e técnicas aplicados ao processo de inteligência competitiva organizacional, desde que baseados em sistemas ERP. A pesquisa é descritiva exploratória... / In the world globalized the information have seen, extremely important role that to economy and requires excellence regarding the information and documentation systems, by that even the information became a resource of extremely important management, but do not always be valued correctly on the part of organizations. In organizational environments is absolutely necessary the utilization of technological resources for mediate the access and use of information by the user, as well like for support the distinct organizational activities, since the routine activities, the decision making process, until the planning of strategic actions. The focus of problem of research refers to the information flows in organizational scope, more specifically the information flows linked to the organizational competitive intelligence process (OCI). The objective of this study aims analyze the contribution of information and communication technologies (ICTs), through the management integrated systems, more specifically the Enterprise Resource Planning (ERP), applied to the organizational competitive intelligence process in the associated industries to the Footwear Syndicate of Jaú/SP city. Intends to study the concepts, definitions, approaches and techniques related to the OCI process and ICTs, more specifically the ERP, through the analysis the international and national literature, as well as intends identify and analyze in universe researched the industries that possess and apply the system ERP or another similar system, aiming at analyze the relation of the use of that system kind for the organizational competitiveness. Similarly, intends to verify the occurrence of use of approaches and techniques applied to the organizational competitive intelligence process, since based in ERP systems. The research is descriptive exploratory, of qualitative nature, analyzes data and information collected... (Complete abstract click electronic access below)

Made available in DSpace on 2014-12-17T13:53:33Z (GMT). No. of bitstreams: 1 IrisLP_DISSERT.pdf: 2017258 bytes, checksum: 09fcc4e20325f5c1d8a246ef616f88c8 (MD5) Previous issue date: 2012-06-18 / Advances related to information technology are visible and inherent to the management of contemporary organizations, regardless of industrial action. Synchronized with this dynamic, educational institutions are incorporating technological tools that assist its management and academic support to teachers in teaching and interaction with the students. Given that technological innovations are not always taken homogeneously and with the same degree of coverage, remain current and relevant studies on how these technologies are being used in academia. The objective of this research is to identify the usage profile of the functionality of a virtual learning environment related to teaching (undergraduate or postgraduate), demographic variables (age and gender) and institutional (time of admission and academic center of origin.) The methodology applied to the study is descriptive and quantitative. The research is characterized as census, covering all 2152 teachers of undergraduate and graduate students of the Federal University of Rio Grande do Norte, Brazil, who accessed the virtual classes of the Integrated Management of Academic Activities. The study findings revealed that there is a statistically significant difference regarding the use of these tools to teachers who work with undergraduate (49.3%) compared to graduate (6.6%). Regarding gender, women (40.1%) use the system more than men (38.5%). It was also observed that the younger teachers, aged 37 years, are the most active users (42.5%) of the Virtual Class with respect to their elders. For teachers with up to three years time of admission to the UFRN, the pattern of use is more advanced than those with more seniority, as well as the faculty of the Center for Science and Technology are the least likely to use the tools available in relation to other academic centers. It is hoped that with this study managers can direct actions to improve and expand the use of this environment by teachers / Os avan?os trazidos pelas tecnologias de informa??o s?o vis?veis e inerentes ao gerenciamento das organiza??es contempor?neas, independentemente do ramo de atua??o. Acompanhando essa din?mica, as institui??es educacionais v?m incorporando ferramentas tecnol?gicas que auxiliam a sua gest?o e d?o suporte ao docente nas atividades acad?micas e na intera??o com os discentes. Tendo em vista que as inova??es tecnol?gicas nem sempre s?o adotadas de forma homog?nea e com o mesmo grau de abrang?ncia, continuam atuais e relevantes os estudos acerca da forma como essas tecnologias est?o sendo utilizadas no meio universit?rio. O objetivo desta pesquisa ? identificar o perfil de uso das funcionalidades de um ambiente virtual de aprendizagem relacionado com a atividade de ensino (gradua??o ou p?sgradua??o), vari?veis demogr?ficas (idade e g?nero) e institucionais (tempo de admiss?o e lota??o de centro acad?mico). A metodologia aplicada ao estudo ? do tipo descritiva, de natureza quantitativa. A pesquisa se caracteriza como censit?ria, abrangendo todos os 2.152 docentes dos cursos de gradua??o e p?s-gradua??o da Universidade Federal do Rio Grande do Norte que acessaram as Turmas Virtuais do Sistema Integrado de Gest?o das Atividades Acad?micas nos per?odos de 2010.2 e 2011.1. A an?lise evidenciou que h? diferen?a estatisticamente significante quanto ? utiliza??o dessas ferramentas com os docentes que atuam na gradua??o (49,3%) em rela??o aos da p?s-gradua??o (6,6%). Em rela??o ao g?nero, as mulheres (40,1%) usam mais o sistema que os homens (38,5%). Observou-se tamb?m que os docentes mais jovens, com idade at? 37 anos, s?o os usu?rios mais atuantes (42,5%) do Turma Virtual em rela??o aos mais velhos. Para os docentes com at? tr?s anos de tempo de admiss?o na UFRN, o padr?o de uso ? mais avan?ado do que os que t?m mais tempo de casa, assim como os docentes do Centro de Ci?ncia e Tecnologia s?o os que menos se utilizam das ferramentas dispon?veis, em rela??o aos demais centros acad?micos. Espera-se que, com esse estudo, os gestores possam direcionar a??es para melhorar e ampliar a utiliza??o desse ambiente pelos docentes

Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T15:32:55Z No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:23:13Z (GMT) No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T20:37:24Z (GMT) No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) / Made available in DSpace on 2015-10-27T20:37:25Z (GMT). No. of bitstreams: 1 Dissertação - Felipe de Oliveira Santos.pdf: 1371804 bytes, checksum: 92ff0353280906c9be4f6a2470a05f0d (MD5) Previous issue date: 2014-10-28 / Não Informada / The system of managerial control (SCG) is shaped by the environment and by contingent factors that surround, and the structure of the SCG and the artifacts of managerial accounting using depend on the ability to adapt the internal factors to changes in the environment. The goal of the research is to assess the influence of contingent factors about setting and changing the system of managerial control of a group for classifying it as descriptive case study, bibliographic, documentary, qualitative and quantitative survey. The target population of the survey were the directors and managers of a group for the North region of Brazil, with 70 years of existence and 22 companies, having been validated 28 questionnaires. Were used Cronbach's alpha, descriptive statistics and structural equation modeling (MEE). The results indicated that the economic group faces a scenario with high level of complexity and diversity and that the most important strategies are speed in delivery, effective after-sales service, the broad distribution channel and low-cost production, in addition to the heavy use of financial and non-financial indicators, with decisions based on the goals of the planning. The economic group is proud of the social and environmental actions that undertakes, positioning within the Organization of sustainable best practices, using the marketing in favor of appreciation of your image and brands. It was concluded that: (i) the internal contingencies influence the SCG configuration; (ii) the internal contingencies has low influence on the changes in SCG, which occurs indirectly through the SGC configuration; (iii) the configuration of the SGC and the environment have a direct influence on the mutation of the SCG; (iv) external factors have little influence on the occurrence of internal contingent factors; (v) external contingent factors not directly influence the SCG configuration of the economic group. / O sistema de controle gerencial (SCG) é moldado pelo ambiente e pelos fatores contingenciais que o cercam, sendo que a estrutura do SCG e os artefatos de contabilidade gerencial usados dependem da habilidade de adaptação dos fatores internos às mudanças do ambiente. O objetivo da pesquisa é avaliar a influência de fatores contingenciais sobre a configuração e mutação do sistema de controle gerencial de um grupo econômico, classificando-se como descritiva, estudo de caso, documental, bibliográfica, de levantamento, qualitativa e quantitativa. A população alvo da pesquisa foram os diretores e gerentes de um grupo econômico da região Norte do Brasil, com 70 anos de existência e 22 empresas, tendo sido validados 28 questionários. Foram usados alfa de Cronbach, estatística descritiva e modelagem de equações estruturais (MEE). Os resultados indicaram que o grupo econômico enfrenta um cenário com alto nível de complexidade e diversidade e que as estratégias mais importantes são a velocidade na entrega, o efetivo serviço de pós-venda, o canal de distribuição amplo e a produção a baixo custo, além do uso intenso de indicadores financeiros e não financeiros, com decisões fundamentadas sobre as metas do planejamento. O grupo econômico tem orgulho das ações sociais e ambientais que realiza, posicionando a organização entre as de melhores práticas sustentáveis, usando o marketing em favor da valorização de sua imagem e marcas. Concluiu-se que: (i) as contingências internas influenciam a configuração do SCG; (ii) as contingências internas tem baixa influência sobre as mutações do SCG, o que ocorre de maneira indireta por meio da configuração do SCG; (iii) a configuração do SCG e o ambiente possuem influência direta sobre a mutação do SCG; (iv) fatores externos pouco influenciam na ocorrência dos fatores contingenciais internos e; (v) os fatores contingenciais externos não influenciam diretamente na configuração do SCG do grupo econômico.

Made available in DSpace on 2016-03-15T19:32:52Z (GMT). No. of bitstreams: 1 Paulo Henrique Lopes Viana.pdf: 853384 bytes, checksum: cea6a7706a6bee5e44ab0082898d0a53 (MD5) Previous issue date: 2014-06-09 / This paper investigated the associations between the usage of management reports for managers of business units from a retail company, the effectiveness of decisions and performance. To do this, we adopted the Mahama and Cheng (2013) model to measure the perceived benefits on usage of management reports, Widener (2007) to measure the intensity of usage of reports and cost of attention, and Baum and Wally (2003) to measuring the speed of decisions. We have also performed a quantitative analysis of the data obtained by combining survey data with historical data of the company. The results showed that there is a positive and significant statistical relationship between the perceived benefit of management reports and the intensity of their usage and the intensity of usage is positively associated with taking a more rapid, efficient and comprehensive decision. Moreover, most decision speed is related to improved financial performance and greater coverage of the decision is negatively associated with non-financial and financial performance. The main limitation of this study lies in the fact that the survey reflects the reality of a particular organization, so any generalizations should be avoided. Moreover, the results suggest that the company should invest in spreading the benefits of the use of management reports as a way to improve organizational performance. / Esta pesquisa estudou as associações entre o uso dos relatórios gerenciais por gestores das unidades de negócios de uma rede varejista, a eficácia das decisões e o desempenho. Para tanto, adotou-se o modelo Mahama e Cheng (2013) para se medir a percepção de benefícios do uso dos relatórios gerenciais, Widener (2007) para se medir a intensidade do uso dos relatórios e custo da atenção, e Baum e Wally (2003) para se medir a velocidade das decisões. Realizou-se também uma análise de dados quantitativa, combinando dados obtidos por survey com dados históricos da empresa. Os resultados apontaram que há uma relação estatística positiva e significante entre a percepção de benefício dos relatórios gerenciais e a intensidade de seu uso e que a intensidade de uso está positivamente associada a uma tomada de decisão mais veloz, eficiente e abrangente. Ademais, a maior velocidade de decisão está relacionada a melhores desempenhos financeiros e a maior abrangência da decisão está negativamente associada ao desempenho não financeiro e financeiro. A principal limitação do trabalho repousa no fato de que a pesquisa reflete a realidade de uma organização específica, portanto deve ser evitada qualquer generalização. Por outro lado, os resultados sugerem que a empresa deve investir na divulgação dos benefícios do uso dos relatórios gerenciais como forma de melhorar o desempenho organizacional.

Magister Public Health - MPH / Aim: This study aimed to evaluate the effectiveness of the Mobile HIV/AIDS Treatment Teams in initiating and treating patients with HAART at fixed primary health care clinics Amajuba District.

This diploma‘s thesis deals with the proposal of implementation information system Microsoft Dynamics CRM 2011 in company LUX-IDent s.r.o. The main part is a proposal to link Microsoft Dynamics CRM with information system Helios Orange and data synchronization. Another part deals with defining the specific modifications according to the requirements specified by the customer.