This dissertation investigates the antecedents and consequences to pay disparity between the CEO and non-CEO executives from an equity-based perspective. While the principles of agency theory suggest that CEOs are granted higher compensation packages to better align their motives to those of the firm's shareholders, empirical research has not supported a positive relationship between rising CEO pay and firm performance. Some results even suggest a negative relationship. This dissertation argues that if organizational outcomes are determined by the integrated skills and talents of its dominant coalition, and if the management of a firm's trajectory is a shared process, then, the disparity in rewards between the CEO and those that work closest to him becomes an important area of study. / The dissertation investigates the antecedents of pay disparity and proposes that the quality of a firm's governance marked by independent boards as well as higher levels of blockholders will be more likely to temper and better align the CEO's compensation and thereby reduce pay disparity. Empirical results support the major propositions as firms with independent Chairman of the Board, fewer interlocking directors, and higher levels of blockholders were found to have lower levels of pay disparity between the CEO and non-CEO executives. Pay disparity was tested both at the firm level and at the individual executive level and both were found have a significant effect on non-CEO executive turnover for up to two years. / Central to the dissertation is a moderation model which proposes that pay disparity has a profound effect on an executive team's ability to integrate its diverse experience and educational background, and consequently, its capacity to respond strategically to its changing competitive landscape. The study examines the education, age, tenure and functional background of top management teams of Fortune 500 firms and finds support for the assertion that the positive relationship between heterogeneously composed teams and firm performance is contingent on rewards equality between the CEO and balance of the top team membership. The findings suggest that higher levels of pay disparity attenuate the negative aspects of cognitive diversity serving to impede the firm's competitive performance. / by Seema Pissaris. / Thesis (Ph.D.)--Florida Atlantic University, 2008. / Includes bibliography. / Electronic reproduction. Boca Raton, FL : 2008 Mode of access: World Wide Web.

Market orientation has been primarily studied as a set of firm-level behaviours linked to the: generation of, dissemination of, and responsiveness to market intelligence (market-oriented behaviours). However, it has rarely been studied under an organisational culture perspective; the investigations that have conceptualised and operationalised market-oriented organisational cultures have overlooked a market-oriented managerial mind-set dimension. A concept to help address this research gap is the firm s dominant logic, which highlights the degree to which managers assumptions are manifested into their corporate cultures. The firm s dominant logic is integrated with the market orientation literature to conceptualise and operationalise the customer value-oriented dominant logic (CVODL) construct. The CVODL construct is defined as the extent to which managers assume that creating customer value should drive performance. The CVODL construct contributes to the marketing literature by extending current conceptualisations and operationalisations of market-oriented organisational cultures through a managerial mind-set viewpoint. This doctoral study examines the link between a CVODL and managers making resource investments into the departments of their corporations that they perceive to create value for their customers (an alternative to market-oriented behaviours). Functional resource investments are studied as an alternative form of implementing the marketing concept than market-oriented behaviours. A conceptual framework was developed to conceptualise the antecedents and consequences of the CVODL under the dynamic managerial capabilities perspective. The conceptual framework was tested using a multi-industry and national-level sample of American corporations, through structural equation modelling (SEM). These results show that a CVODL drives different forms of implementing the marketing concept, namely, intelligence responsiveness and CVO functional resource investments, both of which were positively related to sales performance. The results also highlight a new driver of market-oriented behaviours under the dynamic managerial capabilities perspective. This doctoral thesis helps managers to foster a market-oriented organisational culture, as well as investigating the ways in which such corporate cultures can drive sales performance. Limitations and avenues of future research are also discussed.

The present thesis deals with the theory of internal communication and its applications in T-mobile CZ during major organizational and process changes. The objective of the thesis is to develop new rules for internal communication based on relevant literature, the best practice and observation, with the focus on the most common tools -- e-mail messages and meetings. The objective also includes elaboration of the new managerial roles that are to become the basis of the new corporate culture as a part of the current bigger project focused on increasing competitiveness in the new market environment. The thesis contains recommendations for more effective e-mail communication and more efficient meetings and it elaborates the new roles of managers aimed at customer satisfaction, continuous improvement, cooperation, personal growth and responsibility.

Cette thèse examine le travail des cadres intermédiaires, leur expérience subjective du travail et leur construction de réalité(s) organisationnelle(s). Le matériau empirique provient d’un travail de terrain ethnographique réalisé sur plusieurs sites au sein d’une entreprise Brésilienne d’audit et de consulting de taille moyenne. Le cœur de cette thèse est constitué de trois articles indépendants. Le premier de ces articles conceptualise l’émergence et la nature du travail-frontière des cadres intermédiaires comme un moyen de favoriser le travail collaboratif entre des acteurs organisationnels multiples, aux perspectives et intérêts souvent divergents. Le travail-frontière est à la fois un transfert de connaissances, une traduction d’interprétations et une transformation d’intérêts au départ incompatibles entre différents groupes organisationnels. Un cadre conceptuel – composé de huit conditions structurelles, sept types de travail-frontière des cadres intermédiaires et neuf conséquences structurelles – est proposé et mobilisé, illustrant par ses implications pratiques et théoriques la compréhension de l’effort de stimulation de la collaboration trans-fonctionnelle réalisé par le cadre intermédiaire. Le deuxième article de cette thèse étudie l’expérience subjective des cadres intermédiaires lorsqu’ils ont à réaliser un tel travail-frontière d’adaptation mutuelle de différents groupes organisationnels. Nous réalisons cette étude en nous appuyant sur le concept de « sujet-frontière » proposé par Huzzard et al. (2010), lequel intègre les responsabilités professionnelles des cadres intermédiaires, et nous montrons les répercussions ambivalentes de la situation d’entre-deux du travail des cadres intermédiaires dans leur expérience subjective du travail. Le troisième article se penche sur la plus importante des branches de l’entreprise observée afin d’étudier comment les travailleurs intermédiaires de cette branches se détournent des directives du siège. Nous avons recours au concept Baudrillardien (1983) de simulacre afin de mettre en évidence trois pratiques de simulation mises en œuvre dans cette branche, chacune d’entre elles appartenant à un ordre dont le degré de prise de distance est toujours plus élevé relativement aux pratiques du siège auxquelles elles se réfèrent. Cet article met en lumière les rôles et les buts des cadres intermédiaires dans la création et le maintien de pratiques simulées, et avance que le management simultané de « réalités » alternatives peut fournir aux cadres intermédiaires un moyen d’augmenter leur champ d’influence, à la fois symboliquement et matériellement. / This dissertation investigates middle-managers’ work, experience of work, and construction of organizational reality. It draws its empirical material upon a seven month multi-site ethnographic fieldwork within a medium-sized Brazilian auditing and consulting firm. The core of this dissertation is constituted of three independent papers. The first of these papers sets out a conceptualization of the emergence and nature of middle-managers’ boundary work as a means of fostering collaborative work among distinct, and often divergent, organizational actors. Boundary work consists of the transference of knowledge, the translation of understandings, and the transformation of interests that are mismatched across organizational groups. A conceptual framework composed of eight structural conditions, seven types of middle-managerial boundary work and nine structural consequences is advanced and mobilized, illustrating its theoretical and practical implications for understanding middle-managers’ work of fostering cross-functional collaboration. The second paper of this dissertation studies the subjective experience of middle-managers while performing such a boundary work of interfacing different organizational groups. This is done by building upon the concept of ‘boundary subjects’ proposed by Huzzard et al. (2010), which encapsulates such work responsibilities, and by demonstrating the ambivalent repercussions of the in-betweenness of middle-managers’ work in their subjective experience of performing this work. The third paper focus on the most important of BAMA’s branches to study how the middle-managers from this branch deviate from headquarters directives. The Baudrillardian (1983) concept of the simulacrum is drawn upon to structure the demonstration of three distinct simulated practices engaged in at the branch, each pertaining to an order defined by an increasingly distance from the corresponding headquarters practices. This paper highlights middle-managers’ roles and purposes in creating and maintaining simulated practices, and posits that the simultaneous management of alternative ‘realities’ may provide a way for middle-managers to expand their power, in both symbolic and material terms.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-12-22T13:38:46Z No. of bitstreams: 2 Leonardo Silva Tavares.pdf: 1017921 bytes, checksum: 39434e72a05b2313c2758b599a1cdd34 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-12-22T13:38:46Z (GMT). No. of bitstreams: 2 Leonardo Silva Tavares.pdf: 1017921 bytes, checksum: 39434e72a05b2313c2758b599a1cdd34 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-08-19 / We live in a new time, the social, environmental and sustainability issues point to the emergence of new social and economic values, which impact on the habits and routines of people and organizations. Projects must observe the social, environmental, sustainability issues, among others, as a way of seeking legitimacy in the environment where they are installed. Consequently, the implementation of a new management accounting system can reflect the existing habits and routines in the organization and their relationship with internal and external environment. The objective of this research is to investigate and identify the deployment environment and the use of managerial accounting information changed the habits and routines of managing projects in a reforestation company SYZ, through an exploratory case study with research by questionnaire, interview and observation. We sought in Institutional Theory, Project Management and Management Accounting rationales and theoretical support, the study should contribute to the research process in the context of innovation, the effects of institutionalization on management accounting and management process of reforestation projects. It was concluded that the habits and routines of decision making were impacted by the new model of management accounting, although they have not yet been institutionalized. / Vive-se um novo tempo, as quest??es sociais, ambientais e de sustentabilidade sinalizam para o surgimento de novos valores sociais e econ??micos, que impactam nos h??bitos e rotinas das pessoas e organiza????es. Os projetos devem observar as quest??es sociais, ambientais, sustentabilidade, entre outras, como forma de buscar legitimidade no ambiente onde est??o instalados. Consequentemente, a implanta????o de um novo sistema de contabilidade gerencial poder?? refletir nos h??bitos e rotinas existentes na organiza????o e em sua rela????o com o ambiente interno e externo O objetivo desta pesquisa ?? investigar e identificar se a implanta????o e o uso da informa????o cont??bil gerencial alterou os h??bitos e rotinas da gest??o dos projetos de reflorestamentos numa empresa SYZ, por meio de um estudo de caso explorat??rio com investiga????o por question??rio, entrevista e observa????o. Buscou-se na Teoria Institucional, Gest??o de Projetos e na Contabilidade Gerencial a fundamenta????o e suporte te??rico, devendo o estudo contribuir no processo de investiga????o sob o contexto da inova????o, dos efeitos da institucionaliza????o na contabilidade gerencial e no processo de gest??o de projetos de reflorestamento. Concluiu-se que os h??bitos e rotinas do processo decis??rio foram impactadas pelo novo modelo de contabilidade gerencial, embora ainda n??o tenham sido institucionalizados.

Les établissements scolaires publics reçoivent, pour la plupart, des directives de l’Etat pour assurer leur bon fonctionnement et leur pérennité. Pour les établissements scolaires privés (ESP), leurs actions se concentrent en général sur la qualité de l’enseignement et sur les aspects purement pédagogiques afin de se démarquer de leurs concurrents du secteur privé et du secteur public. Dans un environnement où toute organisation, qu’elle soit ou non à but lucratif, doit faire face à des défis économiques, technologiques, sociaux et de développement, la qualité de l’enseignement à elle seule ne suffit pas à développer les performances existantes des ESP.La thèse montre l’intérêt du Management Socio-économique pour donner un nouvel élan aux ESP, dont la performance managériale globale assurera le bon fonctionnement et la pérennité. / Public schools receive, for the most of them, state guidelines to ensure proper operation and sustainability. For private schools, their actions tend to focus on the quality of education and purely educational aspects to differentiate themselves from their competitors and the public sector. In an environment where any school organization, whether for-profit or not, is faced with economic, technological and social challenges, the quality of education alone does not seem to be sufficient to guarantee its proper functioning And its survival development.The importance of managing other aspects of the structure together with the pedagogical aspect is then obvious. Therefore, school manager must be good at managing social and economical aspects of their schools. Nowing that the quality of the management sets the level of the performance of the organisation, we propose to bring solutions that have proved themselves in other cultural contexts in order to professionalize school managersThis thesis shows the interest or the need to introduce socio-economic management (MSE) to give new impetus to private schools. In fact, improving the overall performance of a structure is an evidence of its good functioning, a guarantee of its durability. It will take a co-constructing, process with the actors, to shape a management model, that will fit the cultural and structural variables of private schools in Benin in order to guarantee their overall performance.

O entrincheiramento gerencial se caracteriza pela redução dos direitos dos proprietários de qualquer organização, que passam a ter gestores fortalecidos e protegidos. Embora pesquisas apontem o entrincheiramento como redutor do valor nas empresas de capital aberto, teoricamente as cooperativas de crédito possuem características que tornam divergentes os possíveis efeitos do entrincheiramento gerencial sobre a criação de valor, ao potencializar problemas de agência ou originar relações de stewardship. Entretanto, pouco se sabe sobre esta relação nas cooperativas, sem haver investigação empírica sobre esta associação. Dentro deste contexto, este trabalho investigou o entrincheiramento gerencial nas cooperativas de crédito brasileiras e sua associação à criação de valor. Utilizando dados encontrados nos estatutos sociais vigentes no ano de 2016, foi desenvolvido um índice de entrincheiramento baseado em previsões sobre dualidade, manutenção no cargo, trocas de conselheiros e limites contra candidaturas rivais, com a associação ao valor testada por técnicas de mínimos quadrados ordinários e em dois estágios. As estimações realizadas apontaram uma associação negativa entre o índice de entrincheiramento e a criação de valor, realçada pelo uso de mínimos quadrados em dois estágios, que persistiu em análises envolvendo amostras específicas de cooperativas, à exceção da amostra composta por cooperativas de livre admissão. Os resultados alinham o caso das cooperativas de crédito ao das empresas de capital aberto, o que pode implicar em uma similaridade entre estas formas organizacionais, apesar de teoricamente serem apresentadas como distintas. / The managerial entrenchment is characterized by the reduction of the ownership rights in any organization, which have their managers strengthened and protected. Although prior research points out the entrenchment as a reducer of value in investor-oriented firms, credit unions theoretically have characteristics that make divergent the possible effects of managerial entrenchment on the value creation, by potentiating agency problems or leading to stewardship relationships. However, there is little knowledge about this relationship in cooperatives, without any empirical research on this association. Therefore, this work investigated the managerial entrenchment in Brazilian credit unions and their association with value creation. Using data found in the credit unions\' bylaws in force in 2016, an entrenchment index based on provisions of duality, possibility of prolonged tenure, board members\' exchanges and limits against rival applications was developed, with the association with value tested by ordinary and two-stage least squares techniques. The estimation showed a negative association between the entrenchment index and the value creation, highlighted by the use of two-stage least squares, which persisted in analyzes involving specific samples of credit unions with the exception of the sample composed by free entry credit unions. The results align the case of credit unions with that of investor-oriented firms, which may imply a similarity between these organizational forms, although they are theoretically presented as distinct.

The principal’s roles as manager and instructional leader are complementary terms for explaining what s/he does daily in the school to direct the mission towards its fulfilment. However, these roles are often in tension, especially in the context of school self-management. This scenario has led to an overemphasis on routine (administrative) tasks by school managers, leaving them over-worked and with little time to devote their efforts to the core technology of schooling, the most critical and essential responsibility of school management namely, instructional leadership. Employing a qualitative case study approach, this report explored the day-to-day instructional tasks of leaders in two primary schools in the Johannesburg East District in the Gauteng Province. It is argued, in the study, that it is necessary for school principals to distribute, collaborate and involve other SMT members in executing their instructional leadership responsibilities to enhance quality delivery of C2005. The deputy principal and school level HoDs, it is argued, should be the immediate arbiters of the tension between the principal’s functions as manager and instructional leader. They should be enabled and encouraged to create a balance between meeting the school’s educative goals and sharing in the instructional duties of principals. The lack of time and commitment to instructional improvement on the part of principals seriously hampers and compromises their effectiveness, teaching and learning, and student achievement. Consistent with the Department of Education’s policy framework on instructional leadership practices in schools (DoE, 2000), the findings in this study reveal that the effective implementation and reaping the benefits of Curriculum 2005 (C2005) requires collaborative practices among the SMT members (the principal, deputy principal and the heads of departments). This study also found that instructional improvement should be regarded as core to everybody’s job and not as a specialised function for an individual, the principal. This is consistent with Alvarado (in Elmore & Burney, 1997), who asserts that anyone with staff responsibility has the duty to support others directly involved in staff development. The deputy principal, the heads of department and subject heads in primary schools as formal leaders, all have an instructional responsibility to assist the principal in meeting the school’s instructional goals.

Psychological biases in the form of sentiment can affect various economic decisions including accounting choices. Broadly defined, the term sentiment refers to unjustified beliefs about the future cash flow prospects of the firm (Baker and Wurgler 2006). Asymmetric timely loss recognition (ATLR) is particularly prone to managerial sentiment because the decision to recognize economic gains and losses is based, in part, on managers’ beliefs about the likelihood of future economic events affecting the firms. In this study, I examine the effect of psychological biases about future performance on current accounting choices via the effect of market-level managerial sentiment on ATLR. I find that ATLR decreases with managerial sentiment and that periods of high managerial sentiment are associated with lower concurrent write-offs but higher subsequent write-offs. This study enhances the implications of sentiment on firms’ accounting choices by identifying a time-varying macroeconomic determinant of ATLR that is based on psychological biases about future performance.

The World Economic Forum (WEF) found that Botswana's information and communication technology (ICT) networked readiness index (NRI) had declined from position 89 in 2012 to 104 in 2015. A decline in Botswana's ICT NRI resulted in a modest gross domestic product (GDP) growth increasing from 4.2% in 2012 to 5.0% in 2015. The purpose of this qualitative multiple case study was to explore strategies ICT service provider managers use to build employee competencies to address ICT infrastructure performance deficiencies. The target population for this study consisted of over 120 managers from 2 ICT service providers located in Gaborone and Francistown in Botswana. The conceptual framework for this study was information technology (IT) competency model. Face-to-face interviews with 15 managers and a review of 12 company documents were gathered and all interpretations from the data were subjected to member checking to ensure the trustworthiness of the study findings. The thematic analyses of participants' interviews and company documents resulted in the emergence of 3 common themes: developing professional employee competencies through training, promoting knowledge acquisition and skills transfer, and developing budgets for funding the development of employee competencies. Participants cited training and professional development as a reason for ICT infrastructure performance deficiencies. Social implications from this study include developing strategies business managers can use to build employee competencies to improve ICT infrastructure performance, which could result in improved services to citizens and enhanced national development, social transformation, and economic diversification.