Retailing industry is facing sterner competition in satisfying consumers¡¦ needs due to diversified market demands and shorter product life cycles. Thus, the selling characteristics of retailers have changed significantly into multifunctional retailing. Under the trend of internationalization, multinational retailers gradually entered Taiwan and became the major retailing channel in Taiwan. This thesis aims at analyzing the characteristics of multinational retailers¡¦ managerial control systems, comparing their attributes under different conditions of: level of internationalization, capital structure and styles of managers, and determine whether different retailing chain would yield different managerial control systems. Research objectives are as follows: 1. To analyze the relation between the design, operation and staff styles in managerial control systems of retail stores located in different locations. 2. The relation between the level of internationalization and the level of structuralization of the retail stores¡¦ managerial control systems. 3. Serve retailing industry in Taiwan as an example, whether there are relations between stockholder structures and firms¡¦ managerial control systems. 4. To provide a basic model of improvement on managerial control systems in Taiwan¡¦s retailing firms under different cultural structures. This thesis applied both in-depth interview and questionnaire survey methods to gather practical experiences of the interviewees. Four aspects are used to analyze whether the internal managerial systems of retailers are different. Related studies are also consulted. The research discovered that although retailing is categorized into service industries, the consumers generally possess high price elasticity, thus methods are needed to lower costs. As a consequence, extreme centralization and bureaucratic control systems are necessary to a firm¡¦s success, especially to multinational retailers¡¦ managerial control systems.

This thesis serves auto part manufacturers as research objects, and categorizes them by market characters into types of OEM and AM strategy groups in order to discover the application differences in managerial control systems by group. This thesis aims at finding the relation between strategy group and their managerial control systems. This research took these firms¡¦ current application practices of managerial control systems as the cases. The outcomes of this study could provide a reference base for the management of underlying firms for the design and operation management of managerial control systems. This thesis developed related hypotheses via multiple case interview and questionnaire surveys with contingency point of view. The main hypotheses used in this study are: (1) Cost leadership group is facing a generally stable environment while differentiation group facing a generally uncertain environment, (2) Cost leadership group assumes less uncertainty in techniques, firms in this group aim at mass production while differentiation group assumes more uncertainty in techniques, aims at researching capacity, (3) Firms in cost leadership group have relatively formal, centralized and larger sized organizations while firms in differentiation group have flexible, decentralized and smaller sized organizations, and (4) Cost leadership firms value formal control, budgeting systems while differentiation firms value planning process and interpersonal control. Via interviews and questionnaires, the study discovered following points: OEM firms are categorized into cost leadership group, their managerial control systems think highly of cost budgeting and formal control; AM firms are categorized into differentiation group, their managerial control systems think highly of information process integration and participative budgeting. Gather quantitative information via mass amount of questionnaires is recommended. Researchers could also analyze and research further in practical realms through managerial control systems¡¦ tools in order to help forms design their tools for enhancing forms strategy implementation and objective attainment.

This thesis examines the transformation of work in two public sector organisations, the Commonwealth Employment Service and the Department of Social Security. The analysis considers the impact of organisational and technological change on operational staff at Administrative Service Officer 3 level within these agencies. The relationship between these changes, managerial control and the degree of alienation experienced by staff is highlighted. Considerable transformation of the labour process of workers in both organisations is evident. The most significant cause of these transformations has been facilitated by new technology. New technology has facilitated the reorganisation of work and permitted government policies to reorient the focus of these agencies. In both, a more professional relationship is being fostered between clients and staff, not only through government programs but also through a quality service emphasis. A close relationship between clients and public servants was contrary to all traditional notions of bureaucracy, where impersonality and impartiality are highlighted. This change in focus has been facilitated in the CES by circumstances which rendered newer staff unprepared in the face of increasing client numbers, inadequate training and constantly changing government policy. Staff under these circumstances resorted to empathetic behaviours and emotional labour to offset their deficiencies. These behaviours have now been incorporated into organisational practices. The emotional labour has become regulated empathy. In the DSS regulated empathy has been imposed upon staff as an outcome of new technology facilitating job redesign, and government policy requirements. The utilisation of emotional labour in the DSS is in an embryonic stage consistent with it having been imposed upon workers who were previously all but invisible to their clients. Regulated empathy is argued to be a new type of managerial control in the public sector, incorporating aspects of the worker's personality into the wage-effort bargain. Management has invaded spaces which were once private and has incorporated these into the labour process. Furthermore, it is concluded that the incorporation of these aspects into the wage-effort bargain has the potential to create incompatibilities between constructed work identities and non-work identities, resulting in psychological harm to workers.

No / Changes in organisational forms are central to the way new technologies impact on the future of work and employment. Drawing on case¿study evidence of a call centre and its client relations and a multinational IT firm and its partnership with a government department, this paper explores the implications for skill and managerial control.

Yes / This article explores the use of `company culture¿ as a means of management control. It reports on research conducted in a consultancy that aimed to secure loyalty from its employees through a conscious policy of organised `play¿ at company socials. Employees were given a certain amount of freedom over their working lives in exchange for accepting company regulation of their social time. Here it is argued that this normative control differs from historical attempts to ensure that employees were of good moral character. In earlier interventions social and community obligations were emphasised, now every `virtue¿ encouraged is designed to be exercised in the workplace, often at the expense of the individual or the community. Further, that while control through organisational culture does have some of the advantages claimed for it in the prescriptive literature, it also extends the employment contract to areas previously outside the managerial prerogative.

The objective of this study was to examine whether the factors which constitute the manufacturer/industrial-representative relationship, influence performance as predicted by control theory. In addition, the study evaluated the contribution of selected demographic factors such as size of the firm, and the representative's experience, on performance.

Yes / Irrespective of the fundamental role of legitimacy in industrial relations as well as social and organisational life, little is known of the subtle meaning-making strategies through which organisational concepts, such as employment relations and engagement, are legitimised in modern world of work, particularly in developing countries such as Nigeria, which results in managerial capture. As a result, this paper explores the discursive legitimisation strategies used when making sense of employment relations in Nigeria’s conflictual, non-participatory employment relations terrain. Relying on Leeuwen’s (1995) legitimisation strategies, critical discourse analysis (CDA) and call by Bailey, Luck & Townsend (2009) and Legge (1995) to widen employment relations discourse, we explore interview, focus group and shadow report data, and distinguish and analyse five legitimisation strategies. The strategies include authorisation, moralisation, mythopoesis, rationalisation, and management. Therefore, we contend that while these specific legitimisation strategies appear in separate data source, their recurrent manifestation and application underscores legitimising discourse of managerial capture in Nigeria’s employment relations.

O objetivo geral deste trabalho foi de examinar os critérios e condições do plano de participação nos lucros e nos resultados (PPLR) adotado nas indústrias visando ao seu conhecimento para posterior investigação da sua inserção no controle gerencial. A realização deste trabalho deu-se por meio do estudo de casos em quatro indústrias. Para alcançar o objetivo geral foi necessário identificar nas empresas: aspectos que caracterizam os planos de recompensa objetivando o conhecimento dos critérios e condições definidos para o funcionamento do plano, com o intuito subliminar de estudar-se a percepção que as partes (superiores e subordinados) têm do plano. Dentre os casos estudados, dois apresentaram o PPLR inserido no controle de gestão, os demais apresentaram uma inserção parcial. Foram identificados também os fatores relevantes à continuidade da empresa, verificando se há relação entre indicadores do plano de recompensa e esses fatores. De forma geral, o estudo dos casos sugeriu que as empresas estudadas confiam na capacidade motivacional de uma gratificação financeira adicional, além do salário e 13º salário, pois a praticam. Entretanto, a formulação de um plano de recompensa financeira baseada no desempenho parece não ter sido uma prática totalmente espontânea nas empresas. Sua implantação decorre parcialmente de pressões sociais e da regulamentação do PPLR, que se constituíram em aspectos catalisadores. Observou-se, ainda, ao analisar como o plano adotado nas empresas estudadas poderia estar inserido no controle de gestão, que as empresas têm consciência de que os indicadores de desempenho do plano devem estar associados a informações relevantes para a empresa. No entanto, percebeu-se que a forma como as empresas fazem tal associação é problemática, refletindo em planos parcialmente inseridos no controle de gestão das empresas. A percepção dos empregados também foi verificada ao analisar-se a inserção do PPLR no controle de gestão das empresas. Em algumas delas foram identificados grupos de pessoas indiferentes ao plano, que percebiam que seus esforços não eram nele avaliados, sequer reconhecidos. Tais observações minimizam o potencial de congruência de objetivos do PPLR e, portanto, enfraquece sua inserção no controle de gestão. A ausência de identificação dos empregados com o plano pode ser resultado da dificuldade no estabelecimento de indicadores para cada uma das áreas. As justificativas da inserção parcial do PPLR no controle de gestão das empresas apontadas encontram-se atreladas aos casos estudados não sendo possível sua generalização. / The main goal of this research was to analyze the Brazilian industries profit and gain sharing plan, called PPLR, criteria and conditions, considering that are many motivations for its adoption. This knowledge acquisition will be used further to investigate the PPLR insertion on managerial control. This research was carried out through case studies in four industries located in Sao Paulo state. For the purpose of the research general objective, it was necessary identify in the companies: aspects that could characterize the reward plan objecting the knowledge of the criteria and condition for the functioning of the plan, with the intention subliminal of studying the perception that the parts (superiors and subordinated) have of the plan and the company critical success factors, verifying if there is relation between indicators of the reward plan and this factors. Two cases presented a managerial control inserted PPLR, and the other two presented a partial managerial control inserted PPLR. The industries critical success factors were also identified to confirm the relationship between the PPLR`s indicators and them. In general, the study of the cases suggested that the studied companies trust in the motivational capacity of a additional financial gratuity, besides the salary and Christmas bonus, because they practice it. But the formulation of a financial reward plan based in the performance seems not be a spontaneous practice related of the companies. Its implementation is probably a consequence of the social and legal pressure, which could be an aspect catalyser in their adoption. Besides this, when analyzing how the plan adopted by the studied companies could be inserted in the management control, it was possible observe that the companies have conscience that the performance indicators of the plan should be associated to the critical success factors for the company, therefore, it was possible notice that the way in which the companies do this association is problematic, reflecting in plans inserted partially in the managerial control systems of the company. The employees PPLR\'s perception was also analyzed to grasp the PPLR managerial control insertion. Analyzing the PPLR perception was detected the existence of group of people, in the studied companies, that are indifferent to the plan because these groups perceive that their efforts were not valued by the plan adopted in the companies. Such perceptions minimize the goal congruence potential of the plan adopted, and minimize its insertion on the managerial control. The lack of employees PPLR appreciation may be a consequence of the difficult in establishing indicators for all of their areas. The reasons for the PPLR partial aid to the control that outcome from this study are associated with the companies studied and can not be generalized.

O objetivo geral deste trabalho foi de examinar os critérios e condições do plano de participação nos lucros e nos resultados (PPLR) adotado nas indústrias visando ao seu conhecimento para posterior investigação da sua inserção no controle gerencial. A realização deste trabalho deu-se por meio do estudo de casos em quatro indústrias. Para alcançar o objetivo geral foi necessário identificar nas empresas: aspectos que caracterizam os planos de recompensa objetivando o conhecimento dos critérios e condições definidos para o funcionamento do plano, com o intuito subliminar de estudar-se a percepção que as partes (superiores e subordinados) têm do plano. Dentre os casos estudados, dois apresentaram o PPLR inserido no controle de gestão, os demais apresentaram uma inserção parcial. Foram identificados também os fatores relevantes à continuidade da empresa, verificando se há relação entre indicadores do plano de recompensa e esses fatores. De forma geral, o estudo dos casos sugeriu que as empresas estudadas confiam na capacidade motivacional de uma gratificação financeira adicional, além do salário e 13º salário, pois a praticam. Entretanto, a formulação de um plano de recompensa financeira baseada no desempenho parece não ter sido uma prática totalmente espontânea nas empresas. Sua implantação decorre parcialmente de pressões sociais e da regulamentação do PPLR, que se constituíram em aspectos catalisadores. Observou-se, ainda, ao analisar como o plano adotado nas empresas estudadas poderia estar inserido no controle de gestão, que as empresas têm consciência de que os indicadores de desempenho do plano devem estar associados a informações relevantes para a empresa. No entanto, percebeu-se que a forma como as empresas fazem tal associação é problemática, refletindo em planos parcialmente inseridos no controle de gestão das empresas. A percepção dos empregados também foi verificada ao analisar-se a inserção do PPLR no controle de gestão das empresas. Em algumas delas foram identificados grupos de pessoas indiferentes ao plano, que percebiam que seus esforços não eram nele avaliados, sequer reconhecidos. Tais observações minimizam o potencial de congruência de objetivos do PPLR e, portanto, enfraquece sua inserção no controle de gestão. A ausência de identificação dos empregados com o plano pode ser resultado da dificuldade no estabelecimento de indicadores para cada uma das áreas. As justificativas da inserção parcial do PPLR no controle de gestão das empresas apontadas encontram-se atreladas aos casos estudados não sendo possível sua generalização. / The main goal of this research was to analyze the Brazilian industries profit and gain sharing plan, called PPLR, criteria and conditions, considering that are many motivations for its adoption. This knowledge acquisition will be used further to investigate the PPLR insertion on managerial control. This research was carried out through case studies in four industries located in Sao Paulo state. For the purpose of the research general objective, it was necessary identify in the companies: aspects that could characterize the reward plan objecting the knowledge of the criteria and condition for the functioning of the plan, with the intention subliminal of studying the perception that the parts (superiors and subordinated) have of the plan and the company critical success factors, verifying if there is relation between indicators of the reward plan and this factors. Two cases presented a managerial control inserted PPLR, and the other two presented a partial managerial control inserted PPLR. The industries critical success factors were also identified to confirm the relationship between the PPLR`s indicators and them. In general, the study of the cases suggested that the studied companies trust in the motivational capacity of a additional financial gratuity, besides the salary and Christmas bonus, because they practice it. But the formulation of a financial reward plan based in the performance seems not be a spontaneous practice related of the companies. Its implementation is probably a consequence of the social and legal pressure, which could be an aspect catalyser in their adoption. Besides this, when analyzing how the plan adopted by the studied companies could be inserted in the management control, it was possible observe that the companies have conscience that the performance indicators of the plan should be associated to the critical success factors for the company, therefore, it was possible notice that the way in which the companies do this association is problematic, reflecting in plans inserted partially in the managerial control systems of the company. The employees PPLR\'s perception was also analyzed to grasp the PPLR managerial control insertion. Analyzing the PPLR perception was detected the existence of group of people, in the studied companies, that are indifferent to the plan because these groups perceive that their efforts were not valued by the plan adopted in the companies. Such perceptions minimize the goal congruence potential of the plan adopted, and minimize its insertion on the managerial control. The lack of employees PPLR appreciation may be a consequence of the difficult in establishing indicators for all of their areas. The reasons for the PPLR partial aid to the control that outcome from this study are associated with the companies studied and can not be generalized.

Made available in DSpace on 2016-04-26T20:23:54Z (GMT). No. of bitstreams: 1 Rodrigo Rocha Monteiro de Castro.pdf: 1990721 bytes, checksum: 627f892a402a098709fb3c53056fcf37 (MD5) Previous issue date: 2015-09-21 / This thesis provides a new approach to reorganizations by initially identifying reorganization as a category in which the following reorganizations are inserted (i) corporate; (ii) business; and (iii) associative. This distinction leads to the necessary comprehension that the legal framework applicable to each type of reorganization is different and that the person carrying the reorganization may choose from one of these types of reorganization to fulfil its own interests or to have personal gains without sharing them with the other shareholders (when such person is a controlling shareholder) or with any shareholder (when such person is a managerial controller). This scenario is stressed when the capital structure of companies change and mainly in public listed companies subject to minority corporate control or managerial business control. There are incentives for choosing one of these reorganizations types to prevent certain persons (all the shareholders or only the minority shareholders, as the case may be) from participating in the decision making process (corporate approval of the reorganization), from exercising rights that they are entitled when other types of reorganizations are chosen (such as a mandatory offer of acquisition of shares or right of withdrawal) and from benefiting the same conditions applicable to the person that chooses the type of the reorganization. Therefore, based in the different legal frameworks of reorganizations and conflicts that may exist between controlling/minority shareholders and partner/managerial controller, it is necessary to create mechanisms to protect the private investment / Esta tese oferece um novo tratamento às reorganizações, ao identificar, inicialmente, que a reorganização é gênero, de que são espécies as reorganizações (i) societárias, (ii) empresariais e (iii) associativas. Essa distinção leva ao necessário reconhecimento de que os regimes jurídicos aplicáveis, a cada espécie, são distintos, e podem ser modulados pelo protagonista da reorganização para satisfação de interesses próprios ou para obtenção de ganhos pessoais, sem compartilhá-los com os demais acionistas (no caso de protagonismo de controlador societário) ou com qualquer acionista (no caso de protagonismo de controlador gerencial). Esse estado de coisas se potencializa com a modificação da estrutura de capital das sociedades, sobretudo das companhias abertas, que se sujeitam a controle societário minoritário ou controle empresarial gerencial. Nesses ambientes, com efeito, surgem incentivos para modulação de reorganizações, de modo a privar determinados agentes (a totalidade dos acionistas ou apenas os acionistas minoritários, conforme o caso) de participar do ato deliberativo, de exercer direitos previstos em outras modalidades de reorganização (como OPA ou retirada) e de aproveitar condições negociadas pelo protagonista. Daí a necessidade de, partindo-se da premissa da existência de distintos regimes jurídicos de reorganização e de conflitos entre controlador/minoritário e sócio/controlador gerencial, criarem-se instrumentos para proteção do investimento privado