Yes / EMNEs from Africa are missing in global places and spaces, and Africapitalism is also meagrely represented within the capillaries of international investments, relative to the opportunities offered by globalisation and Africa’s rich natural resource endowment. Using the Penrosian MNE growth theory, we investigate how African firms' managerial competence and entrepreneurial behaviours can be enhanced by engaging foreign executive directors during pre, early and post-internationalisation. We conduct our analysis by using data from 157 companies domiciled in 17 African countries. Our results show that whilst access to liquidity, foreign managerial know-how, and experience are key drivers of early foreign listing of African EMNEs, these factors have less effect on corporate outcomes during the 3rd and 5th year without the moderating effect of foreign executive directors. We contribute to the international business and international entrepreneurship literature by showing that African EMNEs can succeed in global spaces if they leverage the expertise of foreign executive directors as they bring idiosyncratic industry and market knowledge during early internationalisation. EMNEs intending to internationalise must use a polycentric governing board structure to reflect the intended destination country. Our results imply that early listing on the international stock markets is among the key strategies latecomers use to enter a global game they are just learning to play.

Past research in accounting has suggested that the use of budgets, for performance evaluation purposes, may result in either functional or dysfunctional behavior. This study unlike those of the past utilizes a theoretical model. The theoretical model, developed from a synthesis of prior research, presents the path-goal relationships that may be expected to exist as related to the use of performance report variances. The study was conducted using a field research approach involving interviews, observation, and questionnaires. The organizations which participated in the study were members of the furniture industry, and each organization was treated initially as an individual case study. The results of the study suggest that there is a positive relationship between the accepted use of performance reports, strong pay-performance linkage, and agreement regarding performance ratings. A major limitation of this study was the small number of respondents on the negative path. As a result, little can be said regarding the generalizability of the negative path individuals’ responses. Additionally, some of the comparisons between supervisors’ perceptions and subordinates’ perceptions had to be done visually since no statistical technique to my knowledge exists to compare observations that are not independent. A major contribution of this research is the development of a theoretical model of the expected behavior of managers who are evaluated using performance report variances. As a result of this study future researchers may be able to employ this model as it is or expand and modify it to further explore the relationships between management accounting performance evaluation techniques and expected behavior. / Ph. D. / incomplete_metadata

Strategy implementation is crucial for organizational success, yet it remains one of the most challenging aspects for business as many organizations struggle to translate their strategies into successful implementation. Furthermore, despite its importance, the exploration of strategy implementation has paradoxically both fascinated and eluded researchers’ attention who often view strategy implementation as a mystery. The study begins by addressing the significant gap in existing literature concerning the role of managers in strategy implementation, more precisely how their structural managerial actions influence commitment. Structural managerial actions include the strategic tools and practices managers use to guide the organization towards its strategic objectives. Additionally, existing research suggests that these actions influence employees’ determination and willingness to perform tasks to support the strategy implementation, a concept referred to as commitment. While acknowledged by some authors, the relationship between structural managerial actions and commitment remains underexplored and thus represents a significant gap in the current literature of strategy implementation. Accordingly, the aim of this study is to explore how structural managerial actions impact commitment during the strategy implementation process, thereby providing a deeper understanding to the current mystery of strategy implementation. In line with this purpose, the goal of this study is to address the following research question: • How do structural managerial actions impact commitment during the strategy implementation process? To improve the understanding of the strategy implementation process, and to promote its inclusion in strategy research, a single case study has been conducted. Through an abductive research approach, this study collects empirical data through seven semi-structured qualitative interviews with managers at the organization under study, focusing on their experiences and perceptions related to strategy implementation, commitment, and structural managerial actions. Furthermore, a thematic analysis was performed to code themes and sub-themes for the analytical chapter of the study to be able to answer the study’s purpose and research question. The findings reveal a two-step relationship where different structural managerial actions first impact factors like role clarity, organizational support, communication, feedback and involvement, common understanding and perceived contribution. In turn, these factors are critical for enhancing overall commitment during strategy implementation. Moreover, the study highlights that different structural managerial actions have different significance for different factors. Together these findings contribute to understanding of how structural managerial actions impact commitment during strategy implementation.

No / The Chinese idiom ‘riding a tiger’ relates to being stuck in a difficult position with no way out. Bruce Sheppy, Paul Evans and Bryan McIntosh discuss why this might apply to political leadership in education.

Baselregelverket är en samling råd och riktlinjer som har som mål att skapa finansiell stabilitet för banker världen över. Det finns i tre omfattningar och efter finanskrisen år 2008 påbörjades ett betydande reformarbete av Basel II efter att banker inte fångade upp riskerna i tillräckligt stor utsträckning. Med ökade kapitalkrav och en förbättrad riskhantering hos bankerna har Baselkommittén som mål att de tidigare bristerna med regelverket inte ska upprepas. Detta har medfört stora interna organisatoriska förändringar för bankerna. Syftet med den här uppsatsen är att undersöka hur finanskrisen år 2008 och reformarbetet av Baselregelverket påverkat chefers handlingsutrymme på svenska banker, där begreppet handlingsutrymme utgår från managerial discretion som handlar om chefers handlingsfrihet under påverkan av externa faktorer. Studien kommer därmed att bidra med en ökad förståelse för regelverket och lyfta fram personliga uppfattningar om hur regelverket har påverkat cheferna.   Kandidatuppsatsen är baserad på en kvalitativ forskningsmetod där vi utförde semi-strukturerade intervjuer med åtta respondenter med chefserfarenhet från svenska banker. Empirin som vi har fått fram tyder på att cheferna upplever ett minskat handlingsutrymme som en påföljd av mer komplexa regelverk. Det har blivit mer komplicerat för cheferna i dag jämfört med innan krisen att styra bankernas dagliga verksamhet på grund av ökade krav på regelefterlevnad och noggrannare uppföljning av riskmätning och kapitalkrav. Vi har även kommit fram till att cheferna upplever förändringar i sitt handlingsutrymme beroende på faktorer som exempelvis bankens storlek och deras införande av olika internmetoder. / The Basel Accords are a collection of advice and recommendations that strives to establish a financial stability of banks all over the world. The accord exists in three versions and after the financial crisis 2008 a considerable reform was established of Basel II due to the fact that previous versions did not accurately handled risks well enough. With the increasing capital requirements and improved risk management at banks, the Basel Committee on Banking Supervision wants to ensure that the previous flaws with the accord will not be repeated. This has resulted in big organizational changes for the banks. The purpose of this paper is to investigate how the financial crisis 2008 and the reform of the Basel Accord that followed have affected the latitude of managerial action of the managers in swedish banks, which is based on managerial discretion that mean changes in managerial roles under influence of external factors. The study will thereby contribute with an increased understanding for this accord and point out personal perceptions of how the regulation have affected the managers.   This bachelor thesis is based on a qualitative research where we performed eight semi-structured interviews with respondents having managerial experiences from swedish banks. The empirical data we have obtained shows that managers perceive a reduced latitude of managerial action as a consequence of more complex regulations. It’s more complicated for managers today considering how it was before the crisis to control the daily operations of the bank because of the increased demand for compliance and a stricter monitoring of risk measurement and capital requirements. We have also concluded that managers are experiencing different changes in the latitude of managerial actions depending on factors such as the bank’s size and how they introduce the various internal methods

As mudanças no perfil do profissional enfermeiro se configuram historicamente em função da dinâmica que ocorre no mercado de trabalho em saúde, que por sua vez, sofre influências do contexto econômico, social e cultural. A crescente competitividade das organizações de saúde demanda a busca por profissionais cada vez mais qualificados e capacitados. A necessidade de incremento de competências assistenciais, gerenciais, de pesquisa e ensino objetivando o exercício da profissão, incorpora-se progressivamente ao perfil do profissional. O presente estudo teve como objetivos: construir o perfil de competências gerenciais, consensuado por enfermeiros coordenadores de área, para subsidiar um plano de desenvolvimento gerencial dos mesmos; identificar como os enfermeiros coordenadores de área percebem o processo de trabalho gerencial que desenvolvem na instituição hospitalar; analisar a percepção dos enfermeiros coordenadores quanto às competências necessárias para atuar no processo de trabalho gerencial e identificar as convergências e divergências entre o perfil de competências traçado pelos enfermeiros coordenadores e o perfil de competências definido pela Gerência de Enfermagem e Serviço de Educação Continuada. Caracterizado como um estudo qualitativo optou-se pela modalidade da pesquisa-ação. Esse método pressupõe a pesquisa voltada para a descrição de situações concretas e para a intervenção orientada em função da resolução de problemas efetivamente detectados na prática. O cenário da pesquisa foi um hospital filantrópico do município de São Paulo. Participaram da mesma, 13 enfermeiros coordenadores de área. A coleta de dados ocorreu por meio da técnica de grupo focal, com a realização de 04 encontros. A análise dos dados foi realizada com base nos referenciais teóricos relacionados a processo de trabalho e competências gerenciais. Os resultados permitiram construir um plano de desenvolvimento profissional para os enfermeiros coordenadores de área, pautado em competências que atendam as dimensões técnica, ético-política, comunicativa e de desenvolvimento da cidadania. Entre as competências essenciais, atribui-se maior ênfase às relacionadas aos papéis de mentor, coordenador e diretor. A análise do processo de trabalho gerencial dos enfermeiros coordenadores de área e o estudo das competências necessárias para um melhor desempenho no âmbito gerencial mostraram-se importantes, pois possibilitam problematizar as necessidades de aprimoramento e desenvolvimento desses profissionais de modo articulado, atendendo as demandas pessoais, profissionais e organizacionais / The changes in the professional nurse\'s profile set up historically in function of the dynamics occur in the health labor market, which then, suffer influences of the economics, social and cultural context. The increasing competitiveness of the health organizations demands the search of professional nurses more and more qualified and enabled. The necessity of development of the assistance competences, managerial, of research and teaching objectifying the exercise of the profession, it incorporates progressively to the professional\'s profile. The present study had as objectives: build the profile of managerial competences, according to coordinating nurses of area, to subsidize a plan of managerial development of the same; identify how the coordinating nurses of area realize the process of managerial working that develop in the hospitable institution; analyze the perception of the coordinating nurses regarding the necessary competences to act in the process of managerial working and identify the convergences and divergences among competences profile traced by the coordinating nurses and the competences profile defined by the Nursing and Service Management of Continued Education. Characterized as a qualitative study, was opted by the modality of the research-action. That method presupposes the research geared to the description of concrete situations and for the intervention guided regarding the problem solving indeed detected in the practice. The scenery of the research was a philanthropically hospital, in São Paulo, Municipal district. They took part in, thirteen coordinating nurses of area. The data collection occurred by means of the technique of focal group, it was made four encounters. The analysis of the data was accomplished based on theoretical references related to the working process and managerial competences. The results allowed to build a plan of professional development for the coordinating nurses of area, ruled in competences that answer the technical dimensions, ethic-politics, talkative and of development of the citizenship. Among essential competences, it assigns larger emphasis to the related to mentor, coordinator and director\'s roles. The analysis of the process of managerial working of the coordinating nurses of area and study of the necessary competences for a better performance in the managerial scope, they showed important, because they enable to create a problematic the needs to refinement and development of these coordinating nurses in an articulated manner, answering the personal, professional institutional demands

Made available in DSpace on 2016-04-25T18:39:40Z (GMT). No. of bitstreams: 1 Sergio Lima Gabionetta.pdf: 1960715 bytes, checksum: 4f8c1825eab3f4fde02109b4a3c2c074 (MD5) Previous issue date: 2011-05-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / In 1987, the work Relevance lost: the rise and fall of management accounting , by Johnson and Kaplan, was published. In such publication, the authors affirmed that the managerial accounting instruments were no longer suitable to the management and control of organizations. In March 1998, the Institute of Management Accountants (IMA) disclosed a work that described the activity known as Managerial Accounting, identifying four evolution steps in Managerial Accounting development and classifying some instruments generic expression for tools, management models and systems among these steps. The instruments belonging to the fourth step were considered as contemporary. In this scenario, this dissertation is a survey and has as basis the following research problem: The companies appearing in the list of the world‟s 2.000 largest companies, according to criteria of Forbes magazine eletronics, use contemporary managerial accounting instruments. Using such instruments is determinant for superior economic-financial performance? This work has as purposes: (1) to evidence how much the world‟s 2.000 largest companies (year of 2008) make use of contemporary managerial accounting instruments; (2) to verify whether the companies that use such instruments have superior performance over companies that use conventional instruments. The theoretical basis presents a brief description of the instruments and studies previously carried out. The information was obtained through a questionnaire sent to the companies‟ electronic addresses during the month of April 2010. The quantitative tests applied to the data were those of independent samples average significance. It was evidenced that: (1) 55.3% of the companies of the sample use contemporary managerial accounting instruments; (2) the companies that make use of such instruments do not present any higher performance over the companies that do not use them. This very same finding was achieved when the performances of the companies grouped by economic segment and origin of shareholding control were tested / Em 1987, ocorreu a publicação da obra Relevance lost: the rise and fall of management accounting , de Johnson e Kaplan, na qual os autores afirmaram que os instrumentos de Contabilidade Gerencial não estavam mais adequados à administração e ao controle das organizações. Em março de 1998, o Institute of Management Accountants (IMA) divulgou um trabalho que descrevia a atividade conhecida como Contabilidade Gerencial, identificando quatro estágios de evolução no seu desenvolvimento e classificando alguns instrumentos expressão genérica para ferramentas, modelos e sistemas de gestão entre esses estágios. Os instrumentos pertencentes ao quarto estágio foram considerados contemporâneos. Diante desse cenário, a presente dissertação é um levantamento, e foi orientada pelo seguinte problema de pesquisa: As empresas constantes da lista das 2.000 maiores empresas do mundo, segundo critérios da revista eletrônica Forbes, utilizam os instrumentos de Contabilidade Gerencial contemporâneos? A utilização desses instrumentos é determinante para um desempenho econômico-financeiro superior? Assim, os objetivos deste trabalho são: (1) evidenciar o quanto as 2.000 maiores empresas do mundo (ano de 2008) se utilizam de instrumentos contemporâneos de Contabilidade Gerencial; (2) verificar se as empresas que utilizam esses instrumentos possuem desempenho superior ao das empresas que fazem uso de instrumentos tradicionais. A fundamentação teórica apresenta uma breve descrição dos instrumentos e estudos realizados anteriormente. A obtenção das informações ocorreu por meio de questionário enviado para o endereço eletrônico das empresas durante o mês de abril de 2010. Os testes quantitativos aplicados aos dados foram os de significância de médias de amostras independentes. Restou evidenciado que: (1) 55,3% das empresas da amostra utilizam os instrumentos contemporâneos de Contabilidade Gerencial; (2) as empresas que se utilizam desses instrumentos não apresentam um desempenho superior ao das empresas que não fazem uso dos mesmos. Essa mesma constatação se deu quando testados os desempenhos das empresas agrupadas por segmento econômico e por origem do controle acionário

As mudanças no perfil do profissional enfermeiro se configuram historicamente em função da dinâmica que ocorre no mercado de trabalho em saúde, que por sua vez, sofre influências do contexto econômico, social e cultural. A crescente competitividade das organizações de saúde demanda a busca por profissionais cada vez mais qualificados e capacitados. A necessidade de incremento de competências assistenciais, gerenciais, de pesquisa e ensino objetivando o exercício da profissão, incorpora-se progressivamente ao perfil do profissional. O presente estudo teve como objetivos: construir o perfil de competências gerenciais, consensuado por enfermeiros coordenadores de área, para subsidiar um plano de desenvolvimento gerencial dos mesmos; identificar como os enfermeiros coordenadores de área percebem o processo de trabalho gerencial que desenvolvem na instituição hospitalar; analisar a percepção dos enfermeiros coordenadores quanto às competências necessárias para atuar no processo de trabalho gerencial e identificar as convergências e divergências entre o perfil de competências traçado pelos enfermeiros coordenadores e o perfil de competências definido pela Gerência de Enfermagem e Serviço de Educação Continuada. Caracterizado como um estudo qualitativo optou-se pela modalidade da pesquisa-ação. Esse método pressupõe a pesquisa voltada para a descrição de situações concretas e para a intervenção orientada em função da resolução de problemas efetivamente detectados na prática. O cenário da pesquisa foi um hospital filantrópico do município de São Paulo. Participaram da mesma, 13 enfermeiros coordenadores de área. A coleta de dados ocorreu por meio da técnica de grupo focal, com a realização de 04 encontros. A análise dos dados foi realizada com base nos referenciais teóricos relacionados a processo de trabalho e competências gerenciais. Os resultados permitiram construir um plano de desenvolvimento profissional para os enfermeiros coordenadores de área, pautado em competências que atendam as dimensões técnica, ético-política, comunicativa e de desenvolvimento da cidadania. Entre as competências essenciais, atribui-se maior ênfase às relacionadas aos papéis de mentor, coordenador e diretor. A análise do processo de trabalho gerencial dos enfermeiros coordenadores de área e o estudo das competências necessárias para um melhor desempenho no âmbito gerencial mostraram-se importantes, pois possibilitam problematizar as necessidades de aprimoramento e desenvolvimento desses profissionais de modo articulado, atendendo as demandas pessoais, profissionais e organizacionais / The changes in the professional nurse\'s profile set up historically in function of the dynamics occur in the health labor market, which then, suffer influences of the economics, social and cultural context. The increasing competitiveness of the health organizations demands the search of professional nurses more and more qualified and enabled. The necessity of development of the assistance competences, managerial, of research and teaching objectifying the exercise of the profession, it incorporates progressively to the professional\'s profile. The present study had as objectives: build the profile of managerial competences, according to coordinating nurses of area, to subsidize a plan of managerial development of the same; identify how the coordinating nurses of area realize the process of managerial working that develop in the hospitable institution; analyze the perception of the coordinating nurses regarding the necessary competences to act in the process of managerial working and identify the convergences and divergences among competences profile traced by the coordinating nurses and the competences profile defined by the Nursing and Service Management of Continued Education. Characterized as a qualitative study, was opted by the modality of the research-action. That method presupposes the research geared to the description of concrete situations and for the intervention guided regarding the problem solving indeed detected in the practice. The scenery of the research was a philanthropically hospital, in São Paulo, Municipal district. They took part in, thirteen coordinating nurses of area. The data collection occurred by means of the technique of focal group, it was made four encounters. The analysis of the data was accomplished based on theoretical references related to the working process and managerial competences. The results allowed to build a plan of professional development for the coordinating nurses of area, ruled in competences that answer the technical dimensions, ethic-politics, talkative and of development of the citizenship. Among essential competences, it assigns larger emphasis to the related to mentor, coordinator and director\'s roles. The analysis of the process of managerial working of the coordinating nurses of area and study of the necessary competences for a better performance in the managerial scope, they showed important, because they enable to create a problematic the needs to refinement and development of these coordinating nurses in an articulated manner, answering the personal, professional institutional demands

Familiarization with issues of managerial styles and management. How big impact has got the Spanish culture on the managerial styles of leadership. Issue of the Spanish leadership from the perspective of the top Spanish leaders in 2008. A survey of strenghts and weaknesses of the Spanish managers in terms of their employees. Comparasion both perspectives.Analysis of results and recommendations for the Czech companies entering the Spanish market.

Background: The middle managers’ managerial work is characterised by the absence of clarityand structure around the work practice and implies excessive responsibility on the individual toorganise the work. Self-leadership is a tool for individuals to become more effective in their work and can provide middle managers with guidance in their unstructured work. Research Question: How do middle managers apply behavioural-focused strategies for self-leadershipin relation to their managerial work? Purpose: The purpose of this study is to better understand and contribute with new theories about how middle managers apply self-leadership in relation to their managerial work. The study will depict how middle managers relate to the activity of self-leadership in their professional role. The research will focus on how middle managers apply behavioural-focused strategies for self-leadership, namely self-goal setting, self-reward, self-punishment, self-observation and self-cueing. Method: A qualitative study of observations and interviews were used. Three middle managers in the organisation have been observed and interviewed to identify their application and attitude about behavioural-focused strategies for self-leadership. The observations have been categorised according to Mintzberg’s and Choran’s managerial and operational roles (working roles). Theoretical framework: Theories of self-leadership and behavioural-focused strategies are combined with theories of managerial work and working roles. Bringing together the different theories, a comprehensive theoretical framework is formed to understand how middle managers apply behaviour-focused strategies. Findings: The findings suggest that middle managers’ application of behavioural-focused strategies is largely characterised by their working roles. Furthermore, middle managers associate behavioural-focused strategies primarily with other-orientated behaviours, includingthe co-workers and the organisation. At the same time, there is a distinct individual difference in how middle managers apply the behavioural-focused strategies for self-leadership.