We examine the moderating role of the situational and organizational contexts in determining unethical managerial behavior, applying the case-survey methodology. On the basis of a holistic, multiple-antecedent perspective, we hypothesize that two key constructs, moral intensity and situational strength, help explain contextual moderating effects on relationships between managers'; individual characteristics and unethical behavior. Based on a quantitative analysis of 52 case studies describing occurrences of real-life unethical conduct, we find empirical support for the hypothesized contextual moderating effects of moral intensity and situational strength. By examining these complex contextual moderators, we aim to contribute to organizational ethics research as we shed light on the critical role that context may play in influencing unethical managerial behavior.

A proliferação de dispositivos móveis e os avanços da rede wireless criaram uma sociedade sempre conectada, para Shen et al. (2012). Essa sociedade possibilitada pelas tecnologias móveis incorporadas no cotidiano da população apresenta novas formas de interação entre os indivíduos, entre organizações e colaboradores. Assim, não basta somente desenvolver soluções para a entrega de informações de forma ubíqua e sensível ao contexto; também é necessário compreender, de forma mais profunda, como os indivíduos reagem a esse uso e como isso afeta seu trabalho e o resultado das tomadas de decisão (JUNGES, KLEIN e BARBOSA, 2013). Partindo de estudos recentes sobre o gestor moderno e sua atuação em um contexto de tecnologias móveis, foi delimitada esta Dissertação. O trabalho buscou responder à pergunta: Como as tecnologias móveis têm influenciado as decisões gerenciais do cotidiano na percepção dos gestores do agronegócio? A natureza da pesquisa proposta foi definida como exploratória, e a abordagem dos dados escolhida foi a qualitativa, e foi delimitada a coleta de dados por meio de entrevistas semiestruturadas. A análise de dados foi realizada por meio da navegação dos dados utilizando-se o conjunto coletado com os oito (8) gestores, por meio da análise de conteúdo. O que se pode concluir, com base nas entrevistas, é que os entrevistados realmente utilizam tecnologias móveis no seu cotidiano. Os entrevistados relataram que utilizam as seis características do portfólio de serviços móveis: Conectividade, Intimidade, Prioridade, Pervasividade, Memória, e Portabilidade, baseado em Sorensen (2011). Dessa forma, a tecnologia móvel se apresenta como incorporada no cotidiano dos gestores do agronegócio entrevistados, com muitas vantagens relatadas pelos entrevistados, como também desvantagens e problemas, como comunicação e obtenção de informações constantes, e problemas de conexão. / The proliferation of mobile devices and advances in wireless networking have created a society that is always connected, according to Shen et al. (2012). This society is made possible by mobile technologies incorporated in the population‘s present new ways of interaction between individuals, between organizations and employees, resulting in possibly major changes in our society. Thus, it is not enough to develop solutions for the delivery of information and ubiquitous context-sensitive devices, it is also necessary to understand, in more depth, how individuals react to such use and how it affects their work and the result of their decisions, for Junges, Klein and Barbosa (2013). Building on recent studies of the modern manager and his performance in the context of mobile Technologies, it was delimited this study aimed to increase knowledge in the area. The study sought to answer the question: How mobile technologies have influenced everyday management decisions through the perception of managers of agribusiness? The nature of the proposed research was defined as exploratory and the data approach chosen was qualitative, and the data collection occurred through semi-structured interviews. Data analysis was performed by using the navigation data collected using eight (8) managers, by analyzing the content set. What can one conclude from the interviews is that the respondents use mobile technologies in their specific everyday life. Respondents reported using the six characteristics of the of mobile services portfolio: Connectivity, Intimacy, Priority, Pervasiveness, Memory, Portability, based on Sorensen (2011). Thus, mobile technology presents itself as embedded in everyday life for the agribusiness managers interviewed, with many advantages reported by respondents as well as disadvantages and problems, access to communication and information at any time and problems with connection.

A gestão na área de saúde vem sofrendo modificações ao longo do tempo. As últimas duas décadas foram voltadas para o crescimento e implementação da gestão profissional neste setor, com o suporte do uso de sistemas de planejamento informatizados como apoio à gestão. Assim, este estudo tem como principal fio condutor as premissas da Gestão e do uso de ferramentas gerenciais. Embora não seja um estudo de caso, apoia-se em uma experiência concreta de gestão no Instituto Nacional de Câncer do Rio de Janeiro. Nesta pesquisa é observado que as organizações de saúde sempre estiveram voltadas para a assistência sem preocupação com a gestão em si, mas que a partir da crise econômica mundial dos anos 80 houve mudanças neste cenário. Estas alterações ocorreram não somente na gestão da saúde, como também na profissionalização do gestor. O uso de ferramentas gerenciais também é contemplado nesta pesquisa, porquanto hoje se debate a sua importância no auxílio do planejamento e da estratégia a ser orientada para estas organizações. Paralelamente à discussão sobre os sistemas mais usados nas empresas e organizações de saúde, é discutida como ferramenta gerencial principal nesta tese o Sistema de Planejamento (SISPLAN) do Instituto Nacional de Câncer do Rio de Janeiro, um instrumento desenvolvido na Instituição e que vem redesenhando os espaços institucionais de decisão e de discussão de políticas. Este estudo demonstra que a aplicação desta ferramenta gerencial possibilitou a implementação dos projetos prioritários e mais relevantes. Como ferramenta gerencial, o SISPLAN facilitou o desenvolvimento de uma gestão participativa e compartilhada em todos os níveis. Apesar das melhorias que ainda são necessárias para o aperfeiçoamento deste instrumento, são inegáveis as conquistas obtidas no transcorrer deste processo. Percebe-se, contudo, que apesar das suas características o SISPLAN não parece ser a ferramenta gerencial que expresse a estratégia da instituição, pois ele se comporta como uma ferramenta de planejamento. Assim, conclui-se que pelas características apresentadas durante o estudo, que o balanced scorecard deva ser associado ao SISPLAN como uma ferramenta gerencial complementar para permitir a construção da estratégia, baseada em uma cadeia de relações de causa e efeito e de fatores impulsionadores. Esta tese vem demonstrar que a disponibilização de uma ferramenta gerencial é fundamental para o sucesso da gestão. / The management in the health area has been experiencing changes through time. The last two decades were concerned only to the growth and implementation of the staffing management system, with the use of computerized planning system as a kind of support to the management itself. Thus, this thesis takes the premises of the Management and the use of Managerial Tools as the basis of its research. Although, it is not a study of case, it is supported on a real managerial experience applied at National Cancer Institute of Rio de Janeiro. In this study, we observe that the health organizations used to be concerned only to the assistance, without worrying about the management itself. This thought has changed following the World Economical Crises in the 80s, and after that, the health industry became concerned not only in the health management, but also in the professionalism of the manager. The usage of managerial tools in the heath system is also discussed in this thesis, due to the importance that is given to this subject. Nowadays, we debate a lot, the importance of a managerial tool in helping the planning and strategy to be presented as a model to the health organizations. In parallel to the discussion about the most used managerial systems in the companies and organizations of health, this study also discusses, as the most important focus, a managerial tool called SISPLAN of National Cancer Institute of Rio de Janeiro, a tool developed by this institution which has been restructuring the institutional spaces of decision and of politics discussion This research also shows that the application of SISPLAN made able the implementation of more relevant and priority projects. As a managerial tool, SISPLAN facilitated the development of a management system which was both participative and shared in all levels. Despite of improvements that are still necessary for the improvement of this tool, they are undeniable the achievements obtained in the course of this process. It can be realized, however, that spite of its features, SISPLAN doesnt seem to be a managerial tool which express the institution strategy, because it behaves as a planning tool. So, we concluded that according to balanced scorecard features, it must be associated to SISLAN as a complementary managerial tool which allows the construction of the strategy, based on a chain of cause and effect relations and on booster factors. This thesis aims to demonstrate, how essential is the availability of a managerial tool is essential for the success of the heath management.

In the context of the globalization of human capital, this thesis examines the role of CEOs with international experience, known as returnee CEOs. The first essay argues that that CEOs’ international expertise is acquired at the opportunity cost of local social capital, such as political and business ties, which is more critical than expertise in transition economies with weak legal institutions. Based on the sample of 2847 CEOs appointments in China, I find that returnee CEOs are associated with inferior performance, lower market reactions to appointment announcements and an adverse regulatory environment. The negative relation disappears when social capital is acquired, regional legal institutions are strong or returnees’ international expertise is in demand. Exploiting an exogenous increase in the supply of returnee talent as a result of new provincial policies, I find the results consistent. The second essay examines the returnee CEOs in newly public entrepreneurial firms that are in transition period. I propose that returnee CEOs possess the tacit knowledge of foreign advanced legal institutions, which can help entrepreneurial firms overcome the formalization challenges they face in getting listed. The results based on 355 newly public Chinese entrepreneurial firms indicate that returnee CEOs, especially those who have returned from countries with advanced legal institutions are associated with superior post-IPO performance. In addition, foreign venture capitals (VCs) are found to strengthen the positive impact of returnee CEOs, especially when both VCs and CEOs are from countries with advanced institutions. In the third essay, I examine returnee CEOs’ managerial decision of listing location. Based on the sample of IPOs of Chinese entrepreneurial firms, I find that returnee CEOs are more likely to undertake foreign IPOs, especially for entrepreneurial firms operating in high-tech industries, until the credibility crisis of US-listed Chinese firms was triggered by Muddy Water Research in 2011. Overall, this thesis provides original evidence on the impact of international experience of CEOs and makes important implication on the benefits realization of brain gains in countries with weak legal institutions.

Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.

How do evaluative practices become natural and ubiquitous in an organization? In this paper we integrate findings from previous empirical work on the adoption of evaluative practices in organizations with insights from institutional theory and social psychology research for advancing the understanding of possible states of evaluative practices within organizations and the processes through which organizations become permeated by evaluative practices. Our conceptual model suggests that once evaluative practices have gained a foothold in an organization, they tend to be applied to an increasing number of organiza-tional problems and become taken for granted.

Les scandales financiers des années 2000 ont mis à jour certains défauts de mécanismes de gouvernance d’entreprise, mais pas seulement. Les insuffisances des mécanismes de contrôle ne sont pas les seules qui ont été tenues comme responsables de la divulgation d’informations erronées ou frauduleuses. A cet effet, il est important de traiter deux dimensions essentielles du management: les mécanismes de la responsabilisation du dirigeant, ainsi que leurs caractéristiques managériales. Nous avons examiné 2282 rapports annuels des entreprises cotées en bourse sur une période de huit ans (2005-2012). Un questionnaire aussi composé de 36 questions concernant les valeurs managériales a été envoyé à 1202 dirigeants d’entreprises françaises pour l’année 2015. Les résultats montrent qu’il y a un impact positif et significatif des mécanismes de la responsabilisation des dirigeants sur la performance et la création de valeurs au sein des entreprises européennes cotées en bourse. Le bon fonctionnement du conseil d’administration, la structure de l’actionnariat et de l’éthique de l’entreprise sont renforcées par les caractéristiques et valeurs personnelles. / The financial scandals of the years 2000 have revealed some flaws in corporate governance mechanisms, but not only. The inadequacies of control mechanisms are not the only ones that have been held responsible for the disclosure of erroneous or fraudulent information. To this end, it is important to deal with two essential dimensions of management: the mechanisms of managerial accountability, as well as their managerial characteristics. We examined 2282 annual reports of listed companies over an eight-year period (2005-2012). A questionnaire containing 36 questions concerning managerial values was sent to 1202 executives of French companies for the year 2015. The results show that there is a positive and significant impact of management accountability mechanisms on performance and the creation of values within European listed companies. The proper functioning of the board of directors, the structure of shareholding and the ethics of the company are reinforced by the personal characteristics and values.

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No. of bitstreams: 1 arquivototal.pdf: 1654506 bytes, checksum: 3e896b568c97fdfc3ca418f1cda75fee (MD5) Previous issue date: 2016-02-24 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This study aimed to understand the perception of managers of technology-based companies (TBCs) about creativity and its implications for the development of managerial competencies. To this end, the following specific objectives have been defined: a) characterize the meaning of creativity in the perception of the TBCs managers; b) identify the role of creativity in the context of professional performance of TBCs managers; c) identify managerial competencies of TBCs linked to creativity and; d) verify the implications of creative thinking and technological environment in the development of managerial competencies in TBCs. The Literature review was structured by creativity, which involves the creative environment, creative work and creative management; managerial competencies, technology-based companies and their characterization. The research qualifies as a qualitative approach and was held with managers of companies of technological basis, participants of technology incubator of Campina Grande-PB, in a total of 9 (nine) respondents linked to 8 companies. The interviews were transcribed, categorized and interpreted through content analysis. The categorization of the data process enabled the delimitation of the following dimensions: creativity in the perception of TBCs managers, the role of creativity in the context of managerial TBCs, the link between managerial competencies and creativity in TBCs and implications of creative thinking and technological environment in the development of managerial compettencies. The survey results revealed that managers perceive a significant link between creativity and innovation, being nearly inseparable. In this perspective, creative actions are associated with both the product development as the changes in organizational processes. The findings still indicate some factors that foster creativity through internal and external stimulus and that demand of managers to have an open mind to obtain insights and being able to generate ideas and promote company creative solutions. In addition, the results point to creativity as essential in the context of managerial action, as it allows the managers to develop innovative actions to enhance the company's competitiveness, facilitating both the interpersonal relationship, conflict management and expectations among stakeholders as to its ability to take advantage of new business opportunities and open up new horizons for the company. All these aspects associated with managerial resilience that the managers develop through the dynamic environment in which its companies operate and require of their managers the notion of constant learning, essential to develop managerial competencies aligned to creativity to cope with the hardships inherent in the tech industry. Some creative experiments were also mentioned carried out within the participating companies, which enabled the practical visualization of actions considered simple, but that can be the difference wich the market and customers were waiting to see value in the company. Besides, it is believed that this work can to broaden the discussion about a relatively new phenomenon in the study of management - creativity - and their implications in dynamic work environments. The reflections still suggest raising the optimisation of human capital in these contexts, which can be result of a generation that prioritizes flexibility, recognition and quality of life. / Este estudo buscou compreender a percepção dos gestores de empresas de base tecnológica (EBTs) sobre a criatividade e suas implicações no desenvolvimento de competências gerenciais. Para tanto, foram definidos os seguintes objetivos específicos: a) caracterizar o significado da criatividade na percepção dos gerentes de EBTs; b) identificar o papel da criatividade no contexto de atuação profissional dos gerentes de EBTs; c) identificar as competências gerenciais de EBTs vinculadas à criatividade e; d) verificar as implicações do pensamento criativo e do ambiente tecnológico no desenvolvimento de competências gerenciais em EBTs. A fundamentação teórica debruçou-se sobre o fenômeno da criatividade, o qual envolve o ambiente criativo, o trabalho criativo e a gestão criativa; bem como as competências gerenciais, as empresas de base tecnológica e sua caracterização. A pesquisa se enquadra como de abordagem qualitativa e foi realizada com gestores de empresas de base tecnológica participantes da Incubadora Tecnológica de Campina Grande-PB, em um total de 9 (nove) entrevistados vinculados a 8 (oito) empresas. As entrevistas foram transcritas, categorizadas e interpretadas por meio da análise de conteúdo. O processo de categorização dos dados possibilitou a delimitação das seguintes dimensões: a criatividade na percepção de gerentes de EBTs, o papel da criatividade no contexto gerencial de EBTs, o vínculo entre competências gerenciais e criatividade em EBTs e implicações do pensamento criativo e do ambiente tecnológico no desenvolvimento de competências gerenciais. Os resultados da pesquisa revelaram que os gestores percebem um vínculo significativo entre criatividade e inovação, sendo quase indissociáveis. Nessa perspectiva, as ações criativas estão associadas tanto ao desenvolvimento de produtos quanto a mudanças nos processos organizacionais. Os achados ainda indicam alguns fatores que fomentam a criatividade por meio de estímulos internos e externos, e que demandam dos gestores ter mente aberta para obter insights e serem capazes de gerar ideias e promover soluções criativas para a empresa. Além disso, os resultados apontam a criatividade como fundamental no contexto da ação gerencial, pois permite aos gestores desenvolverem ações inovadoras para potencializar a competitividade da empresa, facilitando tanto o relacionamento interpessoal, o gerenciamento de conflitos e as expectativas entre as partes interessadas quanto a sua capacidade de aproveitar novas oportunidades de negócio e abrir novos horizontes para empresa. Todos esses aspectos estão associados à resiliência gerencial que os gestores desenvolvem mediante o ambiente dinâmico em que suas empresas atuam e que exige de seus gerentes a noção de constante aprendizado, aspecto essencial para desenvolver competências gerenciais alinhadas à criatividade para lidarem com as adversidades inerentes ao setor tecnológico. Também foram mencionadas algumas experiências criativas realizadas dentro das empresas participantes, as quais possibilitaram a visualização na prática de ações consideradas simples, mas que podem ser o diferencial que o mercado e os clientes esperavam para enxergar valor na empresa. No mais, acredita-se que este trabalho amplia a discussão acerca de um fenômeno relativamente novo nos estudos sobre gestão – criatividade - e de suas implicações em ambientes de trabalho dinâmicos. As reflexões ainda suscitam a valorização do capital humano nestes contextos, o que pode ser reflexos de uma geração que prioriza flexibilidade, reconhecimento e qualidade de vida.

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015. / Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.

A gestão na área de saúde vem sofrendo modificações ao longo do tempo. As últimas duas décadas foram voltadas para o crescimento e implementação da gestão profissional neste setor, com o suporte do uso de sistemas de planejamento informatizados como apoio à gestão. Assim, este estudo tem como principal fio condutor as premissas da Gestão e do uso de ferramentas gerenciais. Embora não seja um estudo de caso, apoia-se em uma experiência concreta de gestão no Instituto Nacional de Câncer do Rio de Janeiro. Nesta pesquisa é observado que as organizações de saúde sempre estiveram voltadas para a assistência sem preocupação com a gestão em si, mas que a partir da crise econômica mundial dos anos 80 houve mudanças neste cenário. Estas alterações ocorreram não somente na gestão da saúde, como também na profissionalização do gestor. O uso de ferramentas gerenciais também é contemplado nesta pesquisa, porquanto hoje se debate a sua importância no auxílio do planejamento e da estratégia a ser orientada para estas organizações. Paralelamente à discussão sobre os sistemas mais usados nas empresas e organizações de saúde, é discutida como ferramenta gerencial principal nesta tese o Sistema de Planejamento (SISPLAN) do Instituto Nacional de Câncer do Rio de Janeiro, um instrumento desenvolvido na Instituição e que vem redesenhando os espaços institucionais de decisão e de discussão de políticas. Este estudo demonstra que a aplicação desta ferramenta gerencial possibilitou a implementação dos projetos prioritários e mais relevantes. Como ferramenta gerencial, o SISPLAN facilitou o desenvolvimento de uma gestão participativa e compartilhada em todos os níveis. Apesar das melhorias que ainda são necessárias para o aperfeiçoamento deste instrumento, são inegáveis as conquistas obtidas no transcorrer deste processo. Percebe-se, contudo, que apesar das suas características o SISPLAN não parece ser a ferramenta gerencial que expresse a estratégia da instituição, pois ele se comporta como uma ferramenta de planejamento. Assim, conclui-se que pelas características apresentadas durante o estudo, que o balanced scorecard deva ser associado ao SISPLAN como uma ferramenta gerencial complementar para permitir a construção da estratégia, baseada em uma cadeia de relações de causa e efeito e de fatores impulsionadores. Esta tese vem demonstrar que a disponibilização de uma ferramenta gerencial é fundamental para o sucesso da gestão. / The management in the health area has been experiencing changes through time. The last two decades were concerned only to the growth and implementation of the staffing management system, with the use of computerized planning system as a kind of support to the management itself. Thus, this thesis takes the premises of the Management and the use of Managerial Tools as the basis of its research. Although, it is not a study of case, it is supported on a real managerial experience applied at National Cancer Institute of Rio de Janeiro. In this study, we observe that the health organizations used to be concerned only to the assistance, without worrying about the management itself. This thought has changed following the World Economical Crises in the 80s, and after that, the health industry became concerned not only in the health management, but also in the professionalism of the manager. The usage of managerial tools in the heath system is also discussed in this thesis, due to the importance that is given to this subject. Nowadays, we debate a lot, the importance of a managerial tool in helping the planning and strategy to be presented as a model to the health organizations. In parallel to the discussion about the most used managerial systems in the companies and organizations of health, this study also discusses, as the most important focus, a managerial tool called SISPLAN of National Cancer Institute of Rio de Janeiro, a tool developed by this institution which has been restructuring the institutional spaces of decision and of politics discussion This research also shows that the application of SISPLAN made able the implementation of more relevant and priority projects. As a managerial tool, SISPLAN facilitated the development of a management system which was both participative and shared in all levels. Despite of improvements that are still necessary for the improvement of this tool, they are undeniable the achievements obtained in the course of this process. It can be realized, however, that spite of its features, SISPLAN doesnt seem to be a managerial tool which express the institution strategy, because it behaves as a planning tool. So, we concluded that according to balanced scorecard features, it must be associated to SISLAN as a complementary managerial tool which allows the construction of the strategy, based on a chain of cause and effect relations and on booster factors. This thesis aims to demonstrate, how essential is the availability of a managerial tool is essential for the success of the heath management.