The purpose of this dissertation is to examine the effects of activity-based costing (ABC) and activity-based management (ABM) on managerial and employee behavior.

This thesis deals with how managerial work sets the agenda for managerial learning in small firms. Although studies of learning in organizations are numerous, research on managerial learning in the small-firm context is limited. In particular, our knowledge of managerial learning suffers from an insufficient understanding of what top managers in small firms do. The primary purpose of this thesis is to describe how the work of small-firm managers sets the agenda for managerial learning, and how their learning can be supported. Additionally, the thesis explores the use of so-called “Action Technologies” in supporting managerial learning in small firms.Drawing on an observational study of six owner-managers in small (17-43 employees) manufacturing firms, and a synthesis of earlier studies, this thesis shows that three features of managerial work shape managerial learning in small firms: The small firm’s top manager (i) operates in context with specific structural conditions that affect his/her behavior, (ii) have certain cognitive predispositions guiding his/her behavior, and (iii) have certain behavioral preferences directing his/her behavior.The main argument in this thesis is that managerial learning in small firms is made difficult due to features that make it hard to come to a point where learning (in terms of reflection and conceptualization) is given time and resources, as the manager has trouble in finding time for learning, and as learning risks to become low-priority. Learning is also difficult due to barriers related to the learning process: the work of the manager fosters a superficial learning orientation, makes it difficult to probe deeply into and to develop complicated understandings of issues at hand, and makes peer-learning rarely possible.Drawing on an action research project of managerial learning in four networks of small-firm owner-managers, the thesis also explores, in a concrete manner, how managerial learning might be supported in a way that circumvents the deficient situation for managerial learning in this kind of firm. More specifically, it seems that Action Technologies by their design constitute a learning context that supports the learning of the small-firm top manager by dissolving the barriers to learning identified above. / <p>Original papers included. Paper III, "Managerial behavior in small firms - a critical analysis of evidence from observational studies" changed title to "Managerial work in small firms: summarising what we know and sketching a research agenda".</p>

The study of career paths within organizations is an issue that has received strong attention in the theoretical literature of organizational economics and management1. From the empirical point of view, however, research in this topic is scarcer and less comprehensive. The gap has been caused to a large extent by the unavailability of data tracking worker's career moves in employee-level surveys and by the lack of information about career management policies in firm-level data. This thesis contributes to fill such hole. It investigates how workers' careers and their behavior as managers depend on the characteristics of the firms where they work and their own personal characteristics, with a strong emphasis in the role of human capital. The research is carried out using micro data at both worker and firm level, available only in relatively recent data sets. The interaction between accumulation of human capital and workers' employment horizons has been frequently recognized as a key issue in explaining why some firms maintain long-term relationships with their employees while others remain closer to what it could be considered spot-market labor contracting. There are nonetheless important factors that have been usually absent in the literature of organizations. This is the case of internal firm structures that may improve or discourage the interactions between different hierarchical levels, affecting eventually to the costs of job change involved in promotions. Both human capital and organization-relational aspects of career paths are objects of study of this thesis. First, it is analyzed how the characteristics of employers and the markets where they work affect the general or firm-specific nature of employees' human capital and, therefore, to the type of employment relationship held. Second, it is investigated how differences in employees' personal characteristics affect their career horizons, the management of their human capital and the type of career moves done. Finally, the effects of these factors on career path outcomes are examined, in terms of leadership behavioral differences among those arriving at managerial levels. A particular attention is paid the important differences between the careers of men and women that are also found in their managerial style. Overall, the research presented here sheds light on what career management schemes adapt better to different product and labor market circumstances. It opens as well a number of challenges for the study of human resources management and shows that population-wide surveys can be very useful tools to carry out empirical investigations in this area, usually dominated by narrower and less representative surveys.

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.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work searched to investigate the existing relation enters the profile of management behavior and the profile of multiple intelligences of the coordinators of the programs of broad after-graduation sensu and stricto sensu of the Federal Universities of the State of Rio Grande Do Sul - UFSM; UFRGS; UFPel and FURG. The question of the Management Behavior was related to the theory of Multiple Intelligence (M.I.), in this in case that, for having if identified, in the theory of Gardner, great relation enters the profile of multiple intelligences and the abilities of each person, as well as the possibility, according to author, to work these intelligences in I benefit of the interests of each one. To answer to this problem of research it was used quantitative boarding, adopting the Multicasos Study as research strategy and the collection of data through the application of questionnaires, structuralized and validated on the basis of the theoretical models cited, together the coordinators of the courses of aftergraduation of the Federal Universities of the Great River of the South As well as, searched through the theory that intelligence that already had been identified as influential in the profile of "ideal" management abilities. In these studies linguistic intelligence and interpersonal intelligence had been the ones that if had detached as most adequate for a management profile. In this study intrapersonal intelligence was the one that more had prominence, demonstrating that the same one also exerts influence in a management profile. Besides advancing and including a little plus a theory coming of the psychology, that is the theory of multiple intelligences, and that it can come to contribute very still in administrative sciences. / Este trabalho buscou investigar a relação existente entre o perfil de comportamento gerencial e o perfil de inteligências múltiplas dos coordenadores dos programas de pós-graduação lato sensu e stricto sensu das Universidades Federais do Estado do Rio Grande do Sul UFSM; UFRGS; UFPel e FURG. A questão do Comportamento Gerencial foi relacionada à teoria das Inteligências Múltiplas (I.M.), nesse caso, por ter se identificado, na teoria de Gardner, grande relação entre o perfil de inteligências múltiplas e as habilidades de cada pessoa, bem como a possibilidade, segundo o autor, de trabalhar essas inteligências em beneficio dos interesses de cada um. Para responder a esse problema de pesquisa utilizou-se a abordagem quantitativa, adotando o Estudo Multicasos como estratégia de pesquisa e a coleta de dados através da aplicação de questionários, estruturados e validados com base nos modelos teóricos citados, junto aos coordenadores dos cursos de pós-graduação das Universidades Federais do Rio Grande do Sul. Bem como, buscou-se através da teoria aquelas inteligência que já haviam sido identificadas como influentes no perfil de competências gerenciais ideais . Nesses estudos a inteligência lingüística e a inteligência interpessoal foram as que se destacaram como as mais adequadas para um perfil gerencial. Neste estudo a inteligência intrapessoal foi a que mais teve destaque, demonstrando que a mesma também exerce influência em um perfil gerencial. Além de avançar e incluir um pouco mais uma teoria vinda da psicologia, que é a teoria das inteligências múltiplas, e que pode vir a contribuir muito ainda nas ciências administrativas.

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.

Bakgrund: Ur den kritik som sedan 50-talet formulerats mot den byråkratiska “mekaniska” organisationsformen har en utveckling mot mer “organiska” organisationsformer skett. Detta har tillsammans med den tekniska utvecklingen, som under de senaste årtiondena fortskridit, kommit att förändra många verksamheter. Begreppet post-byråkrati har i många sammanhang blivit ett samlingsnamn för dessa nya organisationsformer. Även om organisationer i mångt och mycket framhålls som mer post-byråkratiska, alltså flexibla, nätverkande och decentraliserade, finns det argument för att särskilt mellanchefers arbete och roll inte har förändrats i samma utsträckning och att byråkratin upprätthålls. Det talar för att det förekommer ett glapp mellan föreställning och verklighet. Syfte: Syftet med studien är att beskriva hur ett post-byråkratiskt chefsbeteende gestaltas i organisationer som utger sig för att vara post-byråkratiska. Metod: Studien har genomförts med utgångspunkt i en kvalitativ forskningsansats där semistrukturerade intervjuer och observationer har tillämpats. Detta eftersom syftet var att studera fenomenet på djupet snarare än att producera numerisk data och se samband. Respondenterna utgjordes av sex mellanchefer från två olika organisationer, tre chefer från respektive organisation. Urvalet av organisationerna baserades på ett antal uppställda kriterier. Resultat/slutsats: Studiens resultat visar att ett post-byråkratiskt chefsbeteende gestaltas som en hybrid mellan byråkratiska och post-byråkratiska kännetecken. Denna kombination gör sig synlig i alla studerade områden inom chefsbeteendet, såsom kommunikation, kontroll/styrning, beslutsfattande, ledarskapsstil och det interpersonella. Dock visar studien att beteendet hos de studerade mellancheferna tenderar att vara övervägande post-byråkratiskt. / Background: From the criticisms that have been formulated against the bureaucratic "mechanical" organizational form since the 1950s, there has been a development towards more "organic" forms of organization. This has along with the technological development, which has continued in recent decades, changed many enterprises. The concept of post-bureaucracy has in many contexts become a collective name for these new organizational forms. Although organizations are widely regarded as more post-bureaucratic, for example being flexible, networking and decentralized, there are arguments that the work and role of middle managers has not changed in the same extent and that bureaucracy is maintained. A gap between assumption and reality seems to occur. Purpose: The purpose of this study is to describe how a post-bureaucratic managerial behavior is embodied in organizations claiming to be post-bureaucratic.Method: The study has been carried out on the basis of a qualitative research approach. Semi-structured interviews and observations have been applied, since the purpose was to study the phenomenon in depth rather than produce numerical data and compare different results with each other. The respondents consisted of six middle managers from two different organizations, three managers from each organization. The selection of organizations was based on a number of criteria. Results/Conclusion: The results of the study show that a post-bureaucratic managerial behavior is regarded as a hybrid between bureaucratic and post-bureaucratic characteristics. This combination is visible in all of the studied areas in managerial behavior, such as communication, control, decision-making, leadership style and the interpersonal. The study shows that the behavior of the studied middle managers tends to be predominantly post-bureaucratic.

This study focuses on the use of information resources and communication technologies, both traditional and electronic, by academic library directors. The purpose is to improve understanding of managerial behavior when using information resources and communication technologies within a shared information environment. Taylor's concept of an information use environment is used to capture the elements associated with information use and communication within the context of decision-making styles, managerial roles, organizational environments, and professional communities. This qualitative study uses interviews, observations, questionnaires, and documents. Library directors participating in the study are from doctoral-degree granting universities in the southwestern United States. Data collection involved on-site observations with a PDA (personal digital assistant), structured interviews with library directors and their administrative assistants, the Decision Style Inventory, and a questionnaire based on Mintzberg's managerial roles. Findings show the existence of a continuum in managerial activities between an Administrator and an Administrator/Academic as critical to understanding information use and communication patterns among library directors. There is a gap between self-perception of managerial activities and actual performance, a finding that would not have surfaced without the use of multiple methods. Other findings include the need for a technical ombudsman, a managerial-level position reporting to the library director; the importance of information management as an administrative responsibility; the importance of trust when evaluating information; and the importance of integrating information and communication across formats, time, and managerial activities.

Bakgrund: Chefers arbetsdagar är fragmenterade eftersom de ofta avbryts med problem som behöver lösas. I många fall är det medarbetare som förmedlar arbetsrelaterade problem i syfte att förbättra verksamheten. Hur chefer påverkas personligen i det dagliga arbetet läggs ingen större vikt vid utan det är oftare deras arbetsuppgifter som diskuteras. Men eftersom de inte kan styra och påverka alla processer som de är involverade i, kan de känna uppgivenhet. Om chefer får ökad kunskap om hur de kan hantera sin fragmenterade arbetssituation kan både deras och organisationens välbefinnande öka. Syfte: Att bidra med fördjupad kunskap om chefers beteende genom att studera deras känslor och agerande vid arbetsrelaterade problem. Metod: Studiens frågeställning har undersökts med de kvalitativa insamlingsmetoderna dagbok och semistrukturerade intervjuer. Totalt har nio respondenter medverkat i studien. Alla respondenter arbetar som chefer med medarbetaransvar. Resultat/Slutsats: Studiens resultat visar att chefer föredrar att hantera vardagliga arbetsrelaterade problem, som medarbetare förmedlar, genom: vägledning, ge stöd, samverkan, intuition, grundligt agerande, defensivt agerande, ultimatum, i förbifarten och skifta fokus. Resultatet visade även att cheferna såg det som en naturlig del av deras arbetsuppgifter att lyssna på medarbetarnas problem dels för medarbetares välmående, dels för företagets utveckling. / Background: Managers' working days are fragmented because they are often interrupted by problems that need to be solved. In many cases, it is employees who mediate work-related problems in order to improve the business. How managers are personally affected in their daily work is not given much importance, but it is more often their tasks that are discussed. But because they can not control and influence all the processes to which they are involved in, they can feel resigned. If managers gain increased knowledge about how they can deal with their fragmented work situation, both their and the organization's well-being can increase. Purpose: Contribute with deeper knowledge of managers’ behaviors by studying their feelings and actions related to problems at work. Method: The study's question has been investigated with the qualitative collection methods diary and semi-structured interviews. A total of nine respondents participated in the study. All respondents work as managers with employee responsibility. Results/Conclusion: The results of the study show that managers prefer to manage everyday work-related problems, which employees convey, through: guidance, providing support, cooperate, intuition, thorough action, defensive action, ultimatum, in passing and shifting focus. The results also showed that managers considered it a natural part of their job tasks to listen to the employees' problems, partly for the well-being of employees, partly for the company's development.

L'évolution de l'environnement du travail, de l'organisation du travail, et des modes de gestion des hommes, introduit de nouvelles pathologies de travail à côté des pathologies traditionnelles dites physiques : il s'agit de pathologies mentales. Ces dernières sont liées à des contraintes organisationnelles ou de marché comparativement aux pathologies traditionnelles rattachées aux conditions physiques et matérielles de la tâche. Dans ce contexte d'émergence de nouvelles formes de mal-être au travail, le concept de souffrance au travail, concept « fantôme » en sciences de gestion, apparaît pertinent car il interroge le fonctionnement organisationnel et le rôle de la gestion des ressources humaines. Cette recherche possède un double objectif : contribuer à une meilleure compréhension de la souffrance au travail par la production d'une définition claire de ce concept, et théoriser le lien entre souffrance et implication au travail en définissant de quelle manière ces construits s'influencent mutuellement. Notre recherche est animée par la question suivante : quelles relations existe-t-il entre souffrance et implication au travail ? Pour y répondre, nous nous appuyons sur la théorie de la conservation des ressources. Les résultats de la recherche montrent que la souffrance au travail naît d'une perte de ressources organisationnelles engendrant une érosion des ressources subjectives permettant à l'individu de se définir, et crée une forme d'implication au travail précise : le sur-engagement. Celui-ci trouve ses origines dans la souffrance au travail elle-même et est orienté par des expériences de travail négatives forçant des sentiments négatifs envers l'organisation. / The evolution of the work environment, work organization, and practices of human ressource management, introduces new pathologies work alongside the traditional pathologies so-called physical pathologies : there are mental pathologies. These are related to organizational or market constraints compared to traditional pathologies related to physical and material task's conditions. In this context of new forms of ill-being at work, the concept of suffering at work, "ghost" concept in management science, appears relevant because it queries the organizational functioning and the role of human resource management. This research has two objectives: contribute to a better understanding of suffering at work in producing a clear definition of this concept, and theorize the link between suffering at work and work commitment in defining how these constructs influence each other. Our research is motivated by the question : what relationship is there between suffering at work and work commitment ? To answer, we rely on conservation of resources theory. The results of this research show that suffering at work arises from a loss of organizational ressources causing an erosion of subjective resources that allow the individual to define himself, and creates a specific form of work commitment : the over-involvement. It is rooted in the suffering at work itself and it is guided by negative experiences of work forcing of negative feelings toward the organization.