A internacionalização dos mercados tem exigido das empresas maior dinamismo e eficácia gerencial. Reduzem-se os espaços para tomadas de decisão baseadas em parâmetros subjetivos, enquanto amplia-se a necessidade de utilização de ferramentas eficazes de gestão empresarial. Desse modo, a contabilidade gerencial tem se destacado como um dos meios mais eficazes de controle, avaliação e análise da situação patrimonial. Este estudo objetiva verificar se as MPEs comerciais de Imperatriz efetuam o planejamento financeiro e quais os índices de contabilidade gerencial utilizados na gestão econômica e financeira dessas empresas. Foi realizado estudo bibliográfico sobre contabilidade gerencial e pesquisa de campo para levantamento de dados sobre o perfil gerencial das MPEs. Os resultados apontam que os indicadores de análise horizontal e vertical, os indicadores de liquidez, de estrutura de capital, de lucratividade e o método de elaboração e análise do fluxo de caixa são os instrumentos de contabilidade gerencial melhor indicados para o efetivo planejamento financeiro e econômico das empresas pesquisadas. / The internationalization of markets has required companies greater dynamism and managerial effectiveness. Reduce the spaces for decision making based on subjective parameters, while expanding the need to use effective tools for business management. Thus, management accounting has emerged as one of the most effective means of control, evaluation and analysis of the financial situation. This study aims to verify if the MPEs commercial Imperatriz perform financial planning and what levels of managerial accounting used in economic and financial management of these companies. Study was made of the literature on management accounting and field research to obtain data on the management profile of MPEs. The results show that the indicators of horizontal and vertical analysis, indicators of liquidity, capital structure, profitability and the method of preparation and analysis of cash flow are the tools of management accounting best suited for the effective financial planning and economic development of companies surveyed.

The diploma thesis deals with the topic of the professional past of managers in social services and its influence on the performance of managerial profession. In my thesis I'm dealing with those workers who are currently working in managerial positions and previously worked as social workers. I am interested about how their professional past influenced the performance of their managerial function and how these managers get new managerial competencies. In the theoretical part, I mainly deal with the competencies of social workers, the competencies of managers and then I compare them. I also deal with the acquisition of managerial competencies. In the practical part, I describe the methodology of research surveys and present the results I have reached. The main method is a qualitative research survey using a semi-structured interview. A supplementary method is a quantitative research survey using a questionnaire. In the discussion, I compare these results with available resources. Finally, I reflect the fulfillment of the goals of my thesis and make recommendations.

The aim of this study was to unify a South African model of organisational trust with the globally accepted Integrative model of organisational trust on a theoretical and empirical level. The antecedents of trust in direct supervisors represented by five personality dimensions and four managerial practices were used to extract the facets of trustworthiness of ability, benevolence and integrity to create a unified trust model. Based on literature, a methodology was developed to re-assign the various dimensions on an item level into three new scales representing the antecedents of trust. Data gathered between 1995 and 2013 in South African organisations by means of the Trust Relationship Audit was used and subject matter experts reassigned the items into the three antecedents of trust. Structural equation modelling was employed to replicate the Martins (2000) model and to test the measurement and structural regression models, arriving at a five-factor model. A unified model of trust in supervisors was fitted to the data and validated. This unified model emphasises the importance of the affective component as an antecedent of trust towards supervisors in organisations in an African context. Managerial concern, based on benevolent managerial practices and communication, was found to have the biggest impact on trust. Integrity as a personality trait was the only other component that had a positive impact on trust. Contrary to most studies, ability had a minimal or negative impact on interpersonal trust in direct superiors, but is a prerequisite for high integrity and benevolence as facets of trustworthiness. Managerial ability and, to a lesser degree, a benevolent personality are necessary but not sufficient for trust to develop. Being very agreeable and competent is not sufficient to be perceived as trustworthy; managers or supervisors also need to exhibit high levels of concern and integrity. In this study the author responds to the calls in the literature that a common terminology be used in trust research. The multitude of measures causes a situation where studies and concepts cannot be compared and therefore no basis exists upon which to build trust research. Future researchers can now with confidence apply the South African model of organisational trust within the context of a globally accepted model. / Industrial and Organisational Psychology / D. Com. (Industrial and Organisational Psychology)

Ethical issues have taken an ever greater place in the social debate over recent years, and it has become increasingly important for today's organizations to follow the public's view of ethical justice. This affects HR-manager to a greater extent than many other managers, as the HR-manager is exposed to ethical problems and situations that involve the entire organization's personal. The leadership theory that primarily handles the ethical aspect of leadership is the ethical leadership. Ethical leadership does this without discussing what is considered ethical or unethical. On the other hand the focus is on how leaders should use different parts of their leadership to create conditions for being able to act in a way that is seen as ethically correct by the outside world. The study is based on whether HR-managers are a higher degree of task- or relationship-oriented in their leadership. It studies in accordance with the purpose of the study and problem definition if HR-managers in Skaraborg are a higher degree of task- or relationship-oriented in their leadership and how it relates to their ethical leadership.   To be able to fulfill the purpose of the study and answer the problem definition of the study, the study is based on interviews conducted with eight different HR-managers, all of whom are active in government controlled businesses in Skaraborg. The study's theoretical frame is based on previous research on the role of HR Manager, Managerial Grid, task- and relationship-oriented leadership and ethical leadership. The study's authors have chosen to use a qualitative method and it is designed according to a case study. The eight different HR-managers each represent a separate case and the interviews together with the facts collected from, among other things, the websites of the organizations are the basis for the study's empirical data. The study's empirical data is presented in relation to the theoretical frame in the analysis. In the analysis, the study's authors have found that there are two groups among current HR-managers, one that is a higher degree of task-oriented and one that is a higher degree of relational-oriented. The study's authors also present that there is a relationship between to which group the HR-managers belong and their ethical leadership. The final conclusion is that HR-managers who are a higher degree of relational-oriented correspond more closely with the theoretical reference framework of the study regarding ethical leadership. / Etiska frågor har tagit en allt större plats i samhällsdiskussionen under de senaste åren och det har blivit allt viktigare för dagens organisationer att följa det allmänheten anser är etiskt rätt. Detta drabbar HR-chefer i en högre utsträckning än många andra chefer, då HR-chefen utsätts för etiska problem och situationer som involverar hela organisationens personal. Den ledarskapsteori som främst involverar den etiska aspekten av ledarskapet är det etiska ledarskapet. Det etiska ledarskapet gör detta utan att gå in på diskussionen angående vad som anses vara etiskt eller oetiskt. Å andra sidan fokuserar det på hur ledare ska använda sig av olika delar av ledarskapet för att skapa förutsättningar för att ledaren sedan ska kunna agera på ett sätt som ses som etiskt korrekt av omvärlden. Studien utgår ifrån om HR-chefer i högre grad är uppgift- eller relationsorienterade i sitt ledarskap. Den studerar i enlighet med studiens syfte och problemformulering om HR-chefer i Skaraborg i högre grad är uppgift- eller relationsorienterade i sitt ledarskap och hur det relateras till deras etiska ledarskap.   För att kunna uppfylla studiens syfte och svara på studiens problemformulering utgår studien i första hand från intervjuer som genomfördes med åtta olika HR-chefer, som alla är verksamma inom offentliga verksamheter i Skaraborg. Studiens teoretiska referensram är uppbyggd utifrån tidigare forskning angående rollen som HR-chef, Managerial grid, uppgift- och relationsorienterat ledarskap samt etiskt ledarskap. Studiens författare har valt att genomföra en kvalitativ studie och den är utformad i enlighet med en fallstudie. De åtta olika HR-cheferna representerar var sitt fall och intervjuerna med dessa tillsammans med fakta som är insamlad från bland annat organisationernas hemsidor är grunden för studiens empiri. Studiens empiri ställs i relation till den teoretiska referensramen i studiens analys. Under analysen har studiens författare funnit att det finns två grupper bland de aktuella HR-cheferna, en som i en högre grad är uppgiftsorienterade och en som i en högre grad är relationsorienterade. Studiens författare ser även att det finns en relation mellan vilken grupp HR-cheferna tillhör och deras etiska ledarskap. Den slutgiltiga slutsatsen som presenteras är att HR-chefer som i högre grad är relationsorienterade i högre grad överensstämmer med studiens teoretiska referensram angående det etiska ledarskapet.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-08-16T18:39:07Z No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-08-16T18:39:07Z (GMT). No. of bitstreams: 2 Matheus dos Santos Bastos.pdf: 7851303 bytes, checksum: 6ea51565b1939762c7be1b1280b37583 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-26 / The dynamism and the speed at which companies transform themselves is increasing significantly, interfering in the tools used by managers to take decision. In this sense, the present research has as objective to identify the evidence of adherence of the artifacts of managerial accounting in relation to the stage of the life cycle of a digital company that showed an accelerated growth. The methodology used to obtain the results was the single case study, justified by the high complexity and important contribution to the understanding of the use of artifacts of management accounting in a given stage in the cycle of life. The survey was conducted in a company leader in the segment in which it operates by selling goods over the internet which showed a growth of 911% between 2007 to 2015. The model used for identification of the organizational life cycle was developed by Lester, Parnell and Carreher (2003) and for obtaining data were used documentary analysis, interviews and questionnaires, generating multiple sources of evidence were examined through a descriptive analysis of the data. The results showed that: (a) company studied is in a transition phase between the stage of existence and decline (decline); b) the artifacts of managerial accounting are classified as traditional tests used by the company are Strategic Planning, Budget, and analysis of budget : Profitability by Products and Panels of Indicators (Tableau de Bord). The intersection between the information indicated the use of artifacts that are consistent with those used by other organizations and a stage of life cycle of divergent current in relation to the artifacts of managerial accounting, timely proposals were submitted for the reduction of the gap between these two variables. / O dinamismo e a velocidade com que as empresas se transformam est??o aumentando de forma significativa, interferindo nas ferramentas utilizadas pelos gestores para a tomada de decis??o. Neste sentido, a presente pesquisa possui como objetivo identificar as evid??ncias da ader??ncia dos artefatos da contabilidade gerencial em rela????o ao est??gio do ciclo de vida atual de uma empresa digital que apresentou um crescimento acelerado. A metodologia utilizada para a obten????o dos resultados foi o estudo de caso ??nico, justificado pela alta complexidade, e sua importante contribui????o para a compreens??o da utiliza????o de tais artefatos em determinado est??gio do ciclo de vida de uma firma. A pesquisa foi realizada em uma empresa l??der no segmento em que atua ??? venda de mercadorias pela internet ??? e que apresentou um crescimento de 911% no per??odo de 2007 a 2015. O modelo utilizado para identifica????o do ciclo de vida organizacional foi desenvolvido por Lester, Parnell e Carreher (2003), e para obten????o de dados foram utilizados an??lise documental, entrevistas e question??rios, gerando m??ltiplas fontes de evid??ncias que foram trianguladas por meio de uma an??lise descritiva dos dados. Os resultados apontaram que: a) a empresa estudada se encontra em uma fase de transi????o entre o est??gio de exist??ncia e decl??nio (Decline); b) os artefatos da Contabilidade Gerencial classificados como tradicionais e utilizados pela empresa s??o Planejamento Estrat??gico, Or??amento (Budget), e An??lise de Varia????es Or??ament??rias - Rentabilidade por Produtos e Pain??is de Indicadores (Tableau de Bord). O cruzamento das informa????es indicou a utiliza????o de artefatos coerentes com os empregados por outras organiza????es, e um est??gio de ciclo de vida atual divergente em rela????o aos artefatos de contabilidade gerencial. O trabalho apresenta propostas para a redu????o da lacuna entre essas duas vari??veis. Durante a realiza????o desta pesquisa n??o foram encontrados estudos desta natureza aplicados em empresas atuantes no com??rcio eletr??nico, o que refor??ou a contribui????o do presente trabalho para futuras pesquisas relacionadas ao tema proposto.

本研究檢視以下兩項議題之研究：高管薪酬以及異常高管薪酬對職工工資的線性及非線性影響，以及所有權型態（國有企業與民營企業）對前述兩者關係之影響。而實證結果發現，高管薪酬及職工工資皆與公司績效呈正向相關，市場化程度高的地區亦會影響其薪酬水準。若以董事會獨立性與是否設立薪酬委員會做為公司治理良窳的指標則與高管薪酬的水準為正相關，但董事會獨立性與職工工資無關。另外與高管薪酬不同的是，機構投資人持股比率會提高職工工資的水準，但對高管薪酬的影響並不顯著。對所有權型態而言，在其他條件不變的情況下，國有企業的高管薪酬及職工工資皆大於非國有企業的高管薪酬。 最後，本研究對發現異常高管薪酬與職工工資的關係呈顯著正相關。而就任職於國有企業的職工與就職於民營企業的職工相比，若其服務企業的異常高管薪酬皆屬於每年前20%者，二組的職工工資並無顯著差異。但是，若其服務企業的異常高管薪酬皆屬於每年後20%者，則國有企業的職工工資會大於民營企業的職工工資。 / This study focuses on two issues: the effect of executive compensation and abnormal executive compensation on salary, and the effect of different ownership types on the relations of two types of compensation and salary. The empirical results show that executives and employees of companies with better performance enjoy higher compensation and salary. Moreover, the marketization level can affect the level of compensation and salary. The results also indicate that the independence level of boards of directors and the establishment of compensation committee both have a positive relationship with executive compensation. However, the independence level of the board of directors has no effect on salary. On the other hand, the shareholding ratio of institutional investors has a positive relationship with salary level, but has no effect on executive compensation. For all the ownership types, all other conditions remain constant, the executive compensation and salary of state-owned enterprises are higher than those of non-state enterprises. In conclusion, this study states that abnormal executive compensation has a positive relationship with salary level. There is no significant difference in salaries between state-owned enterprises and non-state enterprises if the abnormal executive compensation belongs to the top 20% of the sample each year. Conversely, if abnormal executive compensation belongs to the last 20% of the sample each year, the salary of state-owned enterprises is higher than that of non-state enterprises.

<p>This dissertation focuses on managerial decision making, and specifically explores conditions wherein managers may increase their propensity to escalate commitment towards a failing project. Escalation researchers (e.g. Schmidt and Calantone, 2002) have listed four classes of factors that may impact a manager's propensity to escalate commitment towards a failing project, and have called for research into how exactly these factors impact escalation. In this dissertation, we explore two such factors. The first factor relates to the characteristics of the decision process used by firms to evaluate the project. Here, for example, researchers have looked at whether the manager was also involved in making decisions about the project in a prior period, and Boulding, Morgan and Staelin (1997) have shown that such manager's positive beliefs about the project (formed in a prior period) make a manager more likely to escalate commitment. The second factor relates to project characteristics. Here, for example, researchers have looked at whether or not the project relates to a product that is perceived as new, and Schmidt and Calantone (2002) have shown that managers are more likely to escalate commitment towards a failing project relating to a new product. </p><p>The first dissertation essay uses three experiments to examine how a hitherto unexplored characteristic of the decision process might lead to increasing escalation of commitment. Specifically, building off research into the illusion of control, we examine whether the opportunity to use managerial skill during the decision process makes a manager more willing to escalate commitment towards a failing project. We find that whenever managers act on cues that cause them to think they can use their managerial skill to control some outside factor (even though in reality they cannot), managers overestimate their ability to "control the odds" related to this outside factor. Such beliefs feed forward and lead managers to make suboptimal decisions about the overall project.</p><p>The second dissertation essay looks at how project characteristics might make a manager more (or less) likely to escalate commitment towards a failing project. We explore this issue in the hitherto unexplored real options setting. Real options have emerged as an important part of marketing strategy, and have been used to structure new product alliances, value customers etc. We run a controlled experiment and we examine whether differences in option-structure (which is a project characteristic) impact the propensity to make suboptimal option-exercise decisions. We find that managers are more likely to make suboptimal option-exercise decisions in the case of put options (vis. call options), and - as predicted by the endowment effect literature - this increased propensity to make a suboptimal decision is mediated by/ explained by the psychological ownership construct.</p> / Dissertation

Globalizacijos sukeltas konkurencijos augimas, žinių ekonomikos plėtra iškelia specialistams ir kitiems darbo rinkos atstovams naujus reikalavimus: norėdami išlikti kompetentingi savo srityse jie privalo nuolat gilinti įgytas žinias ir tobulinti profesinius įgūdžius, greitai prisitaikyti prie kintančių darbo veiklos reikalavimų. Šiandien darbdaviai pageidauja, kad įmonėse ir įstaigose dirbtų ne tik aukšto lygio profesionalai bet ir kūrybiški, inteligentiški darbuotojai mokantys pritaikyti savo žinias ir gebėjimus naujuose situacijose, pastebintis problemas, darantys pagrįstus sprendimus, sugebantys orientuotis sudėtinguose socialiniuose santykiuose, gebantys bendrauti ir bendradarbiauti bei besimokantys visą gyvenimą (Žmogiškųjų išteklių plėtros veiksmų programa 2007 – 2013m., 2006). Tyrimo objektas. Švietimo organizacijų vadovų vadybinių kompetencijų raiškos ypatybės. Hipotezė. Šiuolaikinis švietimo įstaigų vadybinių kompetencijų taikymas praktinėje veikloje nepakankamai daro įtaką organizacijų konkurencingumui ir prisitaikymui prie darbo rinkos pokyčių. Tyrimo tikslas. Ištirti švietimo organizacijų vadovų vadybinių kompetencijų raiškos ypatybes skatinant organizacijos konkurencingumą. Tyrimo uždaviniai. 1. Remiantis moksliniais šaltiniais išanalizuoti vadybinių kompetencijų sistemą ir jų turinį. 2. Išanalizuoti žmogiškųjų išteklių plėtrą reglamentuojančius dokumentus ir mokslinę literatūrą. 3. Išsiaiškinti vadybinių kompetencijų modelių taikymą švietimo organizacijos ... [toliau žr. visą tekstą] / Competition caused by globalization, growth and development of economy knowledge brings the new requirements to the professionals and other representatives of the labor market: wanting to remain competent in their own range they must constantly extend acquired knowledge and elaborate professional skills, quickly accommodate to intermittent requirements of business activities. Today employers are requesting for work in enterprises and institutions not only high level professionals but also creative, intelligent employees who are able to apply their knowledge and skills in new situations, noting problems, affecting based choices, able to navigate in a difficult social relationships, able to communicate and collaborate, also lifelong learning (Human Resources Development Operational Program 2007 – 2013, 2006). Examination subject. Managerial competencies expression features of education organizations leaders. Hypothesis. The application of modern educational institutions managerial competencies in practical activities has not been insufficiently influence for the organization’s competitiveness and adaptation to the labor market changes. The aim of examination. To investigate the managerial competencies expression features of education organizations leaders by promoting competitiveness of the organizations. Research tasks. 1. Analyze the system of managerial competencies ant its content according to scientific sources. 2. Analyze the documents and scientific literature of the... [to full text]

As the world of business changes at a pace higher than ever before, there is an increased need for organizations to rapidly adapt and respond to these internal and external changes, whether they are technological, political, social or environmental. In management, agility is a term frequently used today in response to this new business environment, which often includes the use of agile methodologies for product development. As organizations adopt agile methodologies, old traditional management and leadership models fade. This void is being filled by new and emerging agile leadership models. Additionally, self-organizing and cross-functional teams become key concepts. All these transformations are bound to culminate in a considerable alteration in the role of the manager. This study examines the new role of the manager in an organization transitioning to agile. To answer the research questions, changes in the key work activities of the manager were evaluated, as well as how changes in interplay and interaction between the manager and the group could affect the role. Furthermore, the aim was also to identify some of the main challenges and barriers that arise. This was studied qualitatively through a literature review. Also, a case study was conducted at the software development department at Scania AB, where ten managers and one employee was interviewed. A survey was also sent out to the group members at this department, with 150 respondents. Findings indicated that most work activities did not change. Some of them changed in character due to introducing an agile method and due to internal, structural changes. In one case, the work focus shifted from one activity to another. In the interplay with the group, the manager now has new roles to consider, while his role becomes more of an empowerer and meets new leadership models. With this organizational change, there are also new opportunities of delegating work activities to a higher extent. The main challenges that were identified regarded communication and coordination, control, and mastering agile methods. / Affärsvärlden möter förändringar i en allt snabbare takt än tidigare, varför organisationer måste bemöta och förhålla sig till både de interna och externa förändringar som sker, vare sig dessa är teknologiska, politiska, sociala eller miljömässiga. Inom ledarskap används idag termen agilt allt mer, som svar på detta nya affärsklimat, vilket ofta inkluderar användandet av agila metoder inom produktutveckling. Då allt fler organisationer inför användandet av agila metoder, tappar också de traditionella ledarskapsmodellerna sin roll. Detta gap som uppstår har kommit att fyllas av nya agila ledarskapsmodeller. Vidare blir också självstyrande och tvärfunktionella grupper viktiga koncept. Dessa förändringar medför en avsevärd förändring av chefsrollen. Denna studie undersöker hur chefsrollen förändras i en organisationen som blir allt mer agil. För att svara på forskningsfrågorna undersöktes hur huvudarbetsuppgifterna förändrats, men också hur förändringar i samspelet och interaktionen mellan chefen och gruppen kan komma att påverka chefsrollen. Vidare undersöktes också vilka huvudsakliga utmaningar och hinder som uppstod. En kvalitativ litteraturstudie utfördes i studien. Också en fallstudie på avdelningen för mjukvaruutveckling på Scania AB utfördes, där tio gruppchefer och en annan anställd intervjuades. En undersöknings skickades också ut till gruppmedlemmar på denna avdelningar, med totalt 150 svar.Resultatet påvisade att de flesta arbetsuppgifter inte förändrades. Vissa av dessa förändrades i karaktär och i utförandet, till följd av införandet av en agil metod och strukturella förändringar i företaget. I ett fall skiftade arbetsfokus från en arbetsuppgift till en annan. I samspelet mellan chef och grupp har nu chefen nya roller att ta hänsyn till. Chefens roll blir mer av en facilitator, där nya ledarskapsmodeller också står till mötes. Chefen har också större möjligheter till delegering av arbetsuppgifter än tidigare. De utmaningar som identifierades rörde kommunikation och koordination, kontroll, och hanteringen av agila metoder.

The aim of this study was to unify a South African model of organisational trust with the globally accepted Integrative model of organisational trust on a theoretical and empirical level. The antecedents of trust in direct supervisors represented by five personality dimensions and four managerial practices were used to extract the facets of trustworthiness of ability, benevolence and integrity to create a unified trust model. Based on literature, a methodology was developed to re-assign the various dimensions on an item level into three new scales representing the antecedents of trust. Data gathered between 1995 and 2013 in South African organisations by means of the Trust Relationship Audit was used and subject matter experts reassigned the items into the three antecedents of trust. Structural equation modelling was employed to replicate the Martins (2000) model and to test the measurement and structural regression models, arriving at a five-factor model. A unified model of trust in supervisors was fitted to the data and validated. This unified model emphasises the importance of the affective component as an antecedent of trust towards supervisors in organisations in an African context. Managerial concern, based on benevolent managerial practices and communication, was found to have the biggest impact on trust. Integrity as a personality trait was the only other component that had a positive impact on trust. Contrary to most studies, ability had a minimal or negative impact on interpersonal trust in direct superiors, but is a prerequisite for high integrity and benevolence as facets of trustworthiness. Managerial ability and, to a lesser degree, a benevolent personality are necessary but not sufficient for trust to develop. Being very agreeable and competent is not sufficient to be perceived as trustworthy; managers or supervisors also need to exhibit high levels of concern and integrity. In this study the author responds to the calls in the literature that a common terminology be used in trust research. The multitude of measures causes a situation where studies and concepts cannot be compared and therefore no basis exists upon which to build trust research. Future researchers can now with confidence apply the South African model of organisational trust within the context of a globally accepted model. / Industrial and Organisational Psychology / D. Com. (Industrial and Organisational Psychology)