As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente. / The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.

As responsabilidades que envolvem a atividade do auditor é um assunto muito debatido, principalmente em episódios de fraudes e outros escândalos financeiros. Em geral, são nesses momentos que a função do auditor é questionada, e o mercado atribui determinadas responsabilidades a esses profissionais que podem não corresponder com as suas atribuições (Audit Expectation Gap - AEG). Porter (1990) dividiu o AEG em dois principais componentes: (i) Gap de Desempenho e (ii) Gap de Razoabilidade. O último refere-se à diferença de expectativas sobre as quais os usuários das informações financeiras acham que os auditores devem executar determinada tarefa quando de fato eles não têm a obrigação nem o objetivo de fazê-la. Utilizando o constructo de Porter (1990), este trabalho teve como objetivo identificar a existência do AEG de razoabilidade nas decisões de litígios (acórdãos) nos quais as empresas de auditoria figuram como polo passivo. A intenção foi verificar se a diferença de expectativas com relação ao trabalho do auditor fez-se presente nos documentos de conclusão dos processos cíveis e administrativos. Para tanto, foram analisados: 11 acórdãos de processos cíveis, 19 acórdãos de processos administrativos CVM e 4 acórdãos de processos administrativos Bacen, totalizando 34 acórdãos. A metodologia empregada foi a análise documental e análise de conteúdo. Para auxiliar na organização e análise dos dados, foi utilizado o software Nvivo®. Além da análise dos acórdãos, foram realizadas entrevistas com ex-membros do Colegiado da CVM, para confirmar o entendimento de como funcionam os processos de julgamento nesse Regulador, bem como obter a perspectiva desses profissionais diretamente envolvidos em julgamentos dessa espécie. Para o total dos acórdãos analisados, foi identificada a presença de AEG de razoabilidade em 10 casos, o que representa aproximadamente 29% do total. Além da identificação AEG de razoabilidade nas argumentações dos juízes, o gap também foi identificado, de forma muito mais frequente, em diversos trechos dos documentos analisados, como, por exemplo, as argumentações da acusação e advogados envolvidos. Os achados desta pesquisa foram importantes pois a identificação da existência desse gap pôde auxiliar no endereçamento desta questão. A tomada de decisão com base em argumentos equivocados pode não apenas trazer prejuízos para as firmas de auditoria, mas também para o Sistema Financeiro Nacional e setor financeiro empresarial em geral, bem como ocasionar injustiças. Como uma das formas de endereçamento do problema, nos casos dos processos administrativos, sugere-se que a composição do Colegiado e do CRSFN seja diversificada, ou mesmo que tenha a presença de um especialista para casos de julgamentos específicos, como são os casos dos julgamentos que envolvem o auditor independente. / The responsibilities entailed in the work of the auditor are a subject of much debate, chiefly when frauds and other financial scandals occur. Frequently on these occasions the function of the auditor comes into question and the business world attributes certain responsibilities to these professionals that they may not actually have (Audit Expectation Gap - AEG). The author Porter B. A. (1990) separated AEG into two main components: (i) the performance gap, and (ii) the reasonableness gap. The latter refers to the difference between the expectations of users of financial information regarding the specific tasks they believe auditors should perform and the obligations and objectives those auditors actually have. Using the construct of Porter B. A. (1990), this work has the objective of identifying the existence of the reasonableness gap in legal rulings (decisions of appellate courts) in which audit firms were the defendant. The intention was to establish if the difference in expectations regarding the work of the auditor was present in the decisions and opinions of the civil and administrative proceedings. In order to do so, an analysis was made of 11 civil appellate court decisions, 19 administrative rulings of the Comissão de Valores Mobiliários - CVM (equivalent to the Securities and Exchange Commission in the USA) and four administrative rulings of Brazilian Central Bank; 34 judgments in all. The methodology employed was document analysis and content analysis. To aid in the organization and analysis of data, Nvivo® software was used. In addition to analysis of the judgments, interviews were conducted with former members of the CVM board to confirm the understanding of how trial procedures function at this regulator, as well as to gain the perspective of these experts, who are directly involved in judgments of this kind. From the total of the judgments analyzed, the presence of reasonableness AEG was identified in 10 cases, which represents approximately 29% of the total. In addition to identifying reasonableness AEG in the arguments of judges, this gap was also identified, and much more frequently, in various passages of the documentation on the argumentation of attorneys involved in the cases. The findings of this study are important because identifying the existence of this gap may aid in addressing the issue. Rulings based on misguided arguments can not only harm audit firms but also damage the National Financial System and the corporate financial sector in general, as well as causing injustice. As one way of addressing the issue, in administrative cases it is suggested that the composition of the panel and the CRSFN (Council of Appeals of the National Finance System) be made more diverse, and in certain cases even include a specialist, such as when judgments involve an independent auditor.

The 1990's saw a rapid growth in the use of Enterprise Systems by organisations to undertake quick and strategic decisions. Significant to the use of Enterprise systems, is their implementation in the organisation. The increased use of paper documents in government organisations and the augmented implementation rate of Electronic Document Management Systems within government organisations in New Zealand, is what triggered this research and subsequently the framing of the research objectives and thereby the research question. This research encompasses the factors which affect the implementation process of an Enterprise Document Management System and thereby render it a success or a failure. The study used an ethnographic approach in order to introduce rigour in the research. The data was collected by conducting eight semi-structured interviews at the client organisation. The interviews were transcribed and later coded using an open - coding methodology. A thematic analysis based schema was developed to later analyse the coded data.The research found that, factors such as change management, behaviour management / emotions, communication, implementation process approach and system functionality had profound effects on the implementation success of the Electronic Document Management System in the research organisation. The thesis has been mostly written in the first person to represent the author's interpretation of the implementation process and its related factors.

The 1990's saw a rapid growth in the use of Enterprise Systems by organisations to undertake quick and strategic decisions. Significant to the use of Enterprise systems, is their implementation in the organisation. The increased use of paper documents in government organisations and the augmented implementation rate of Electronic Document Management Systems within government organisations in New Zealand, is what triggered this research and subsequently the framing of the research objectives and thereby the research question. This research encompasses the factors which affect the implementation process of an Enterprise Document Management System and thereby render it a success or a failure. The study used an ethnographic approach in order to introduce rigour in the research. The data was collected by conducting eight semi-structured interviews at the client organisation. The interviews were transcribed and later coded using an open - coding methodology. A thematic analysis based schema was developed to later analyse the coded data.The research found that, factors such as change management, behaviour management / emotions, communication, implementation process approach and system functionality had profound effects on the implementation success of the Electronic Document Management System in the research organisation. The thesis has been mostly written in the first person to represent the author's interpretation of the implementation process and its related factors.

This thesis examines the life experiences of a sample of women in English prisons. It is focused on developing a greater understanding of the experiences and needs of women in prison in areas where the research literature is lacking, or where women s experiences are not yet fully understood. The research is set within the context of significant increases in the women s prison population, developments in policy and practice relating to the treatment of women offenders, and recent reports from the Ministry of Justice that the UK government lacks a thorough understanding of the needs of women in prison. Approved by HM Prison Service National Research Committee, the research includes review of Offender Assessment System records and in-depth interviews with 43 women from three English prisons. Adopting a primarily qualitative approach, the data are thematically analysed with the aid of NVivo to explore women s experiences in childhood and growing up; adult life circumstances; parenthood; alcohol and drug use; mental health; and experiences within prison. Key findings from the research suggest that for many women in prison their past experiences are specific responsivity factors that require focused input in order to tackle the reasons underlying their criminogenic needs. Specifically, the research highlights that women in prison attribute much of their life experience and offending as related to past experiences, but that there is a need to broaden the definitions of childhood trauma and victimisation used when discussing women offenders in order to more fully reflect the lived experiences of women who offend. The research identifies a number of gender specific issues that have been previously neglected in the literature. The findings challenge some of the recent literature around the drug and alcohol use of offenders, and also highlight how poor relationships can exacerbate women s issues with drug and alcohol use. The research provides evidence of consistency in mental health problems experienced by women in prison and the underlying causes of these problems, answering questions concerning the extent to which women s mental health problems exist prior to prison. Furthermore, the research documents how prison can present an opportunity for women to engage with treatment. However, the research also highlights the failure of the prison service to fully record the scale and scope of mental health and emotional problems experienced by women in prison. The thesis concludes that there is a need for a gender-informed focus in prison in both assessment and treatment.

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No. of bitstreams: 1 DissPGG.pdf: 2076781 bytes, checksum: 8e4667a8b822b5c4d1fd2721cb465b37 (MD5) Previous issue date: 2016-02-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / The main objective of this research is to characterize elements of personal and professional development and participation in the proposed training process that may have influenced the construction of teacher identity and mentor identity of professionals in training on Online Mentor Education Program. Specifically, it also seeks to answer the following research questions: which aspects possibly relates to the construction of mentors identity throughout his personal history, work and participation in the Online Training Program Mentors? Which specific, pedagogical and about the mentor function knowledge, components of teacher identity, are presented by mentors that will help them to play their new role? The program has, as its main objective, to train experienced teachers in mentors for follow up and support early career teachers in their anguish and features needs that characterize this stage. The theoretical framework on which it has based this research take into account teacher education and its characteristics; the stages of teaching profession and teachers professional development; teaching continuing education in their different contexts, such as courses, self-education and training within the school; teacher identity and its components; experienced teachers; processes of mentoring, mentors and their knowledge; considerations of distance education, online teacher education and virtual learning environments. The research was guided on a qualitative approach, with the data analysis supported by the descriptive-interpretative and biographical-narrative methodology. Data collection occurred in the selected participants production and activities carried out in the Online Mentor Education Program, featuring a documentary analysis. Data were organized in NVIVO, software that helps quantitative analisis with data organization. After this organization, data were classified manualy in the categories with NVIVO, inserted in frames and subsequently the creation of subcategories and the reclassification of the data, it results in frames that were analysed. The results indicate various aspects of personal and professional background of the participants, as his childhood and schooling, difficulties in their early careers, assistance from peers, continuing education courses, among others that possibly are related to the construction of their professional identity and hence may affect their identity as mentors. In addition, the mentors have a solid knowledge base, however, that does not identify an established mentor identity. In this way, it is possible to observe that it is under construction as it is dynamic. Mentors have a knowledge base that enables them to start mentor actions, in order to help beginning teachers and arrange his own development as a mentor. / O objetivo central desta pesquisa é descrever elementos da trajetória pessoal e profissional e da participação no processo formativo proposto que podem ter influenciado na construção da identidade docente e de mentor de professores experientes participantes no Programa de Formação Online de Mentores. Especificamente, também procura-se responder às seguintes questões de pesquisa: quais aspectos, possivelmente, se relacionam à construção da identidade docente de mentores ao longo da trajetória pessoal, profissional e participação de professores experientes no Programa de Formação Online de Mentores? Quais conhecimentos específicos, pedagógicos e sobre a função de mentor, componentes da identidade docente, são apresentados pelos mentores em formação que os auxiliarão a desempenhar sua nova função? O Programa tem, como principal objetivo, formarprofessores experientes em mentores para o acompanhamento e auxílio de professores em início de carreira nas dificuldades e necessidades formativas características desta etapa. As referências teóricas nas quais se baseou a presente pesquisa levam em conta a formação de professores e suas características; as etapas da carreira docente e o desenvolvimento profissional de professores; a formação continuada docente em seus diferentes contextos, como cursos, autoformação e a formação dentro da escola; identidade docente e suas componentes; professores experientes; processos de mentoria, mentores e seus conhecimentos; considerações acerca da educação a distância e formação online de professores e ambientes virtuais de aprendizagem. A pesquisa pautou-se em uma abordagem qualitativa, com análise de dados apoiada na metodologia descritivo-interpretativa e biográfico-narrativa. Os dados coletados são provenientes das produções e atividades dos participantes selecionados, caracterizando uma análise documental. Os dados foram organizados no software NVIVO, que é um programa que auxilia a análise qualitativa através da organização dos mesmos. Após a organização, os dados foram classificados manualmente e com auxílio do software. Depois da classificação, foi feita a inserção dos dados em quadros e, posteriormente, subcategorização e a reclassificação dos dados, resultando em quadros para a análise. Os resultados indicam diversos elementos da trajetória pessoal e profissional dos participantes, como sua infância e escolarização, dificuldades no início da carreira, auxílio dos pares, cursos de formação continuada, entre outros que, possivelmente, se relacionam à construção de sua identidade docente e, consequentemente, podem afetar sua identidade como mentores. Além disso, os mentores possuem uma base de conhecimentos sólida, porém, não se evidencia uma identidade de mentor consolidada. Dessa maneira, é possível observar que sua identidade de mentor permanece em construção, uma vez que é dinâmica. Além do mais, demonstram uma base de conhecimentos que possibilitam o mentor iniciar suas ações, de modo a auxiliar professores iniciantes e, também, providenciar o próprio desenvolvimento.

Le propos contenu dans cette recherche concerne les plateformes interactives et réticulaires peuplant désormais notre quotidien, et qui se présentent d’abord à nous sous la forme d'objets techniques, mais dont les usages construisent des représentations sociales. Des médiations informationnelles s’y développent que nous avons voulu étudier en capturant celle du français dans le contexte de ses apprenants thaïlandais à l’Université, pour une langue réputée difficile, non apparentée et distante. Une double analyse quantitative et qualitative menée en partie avec le logiciel NVivo nous a permis de mettre à jour le fait que, sous certains aspects et dans certains environnements, un réseau socio-numérique comme Facebook pouvait faciliter un apprentissage informel participant à une économie de la connaissance. Nous avons identifié des usages et des pratiques spécifiques qui ne sont pas ceux d’une plateforme d’enseignement à distance conçue comme telle. Ainsi, une certaine créativité s’y exercerait dans la construction de documents scripto-audio-visuels sur des dispositifs techniques médiateurs et multiplateformes où l’autonomie de l’usager y serait culturellement et socialement située par les identités, appartenances, perceptions, habitus et autres dispositions qui structurent sa relation au monde et vont conditionner son envie, sa manière ainsi que sa capacité pratique à s’approprier des éléments d’apprentissage de la langue. / The subject of this research concerns the interactive and reticulated pattern platforms that now populate our daily lives, and which first appear to us in the form of technical objects, but whose uses build social representations. We studied Informational mediations developed there by focusing on French in the context of its Thai students at the University, since French is a language deemed difficult, unrelated and distant. A double quantitative and qualitative analysis conducted in part with the NVivo software allowed us to update the fact that, in certain aspects and in certain environments, a digital social network like Facebook could facilitate informal apprenticeship participating in an economy of knowledge. We have identified specific uses and practices that are not those of a distance education platform designed as such. Thus, a certain creativity would be exercised in the construction of scripted audio-visual documents on mediating and multiplatform technical operational systems where the autonomy of the user would be culturally and socially situated according to identities, group memberships, perceptions, habits and other factors that structure its relationship to the world and will condition its desire, its manner and its practical ability to appropriate elements of language learning.

Low-income students and blacks make up nearly half of public school students, and on nearly every indicator of educational access, particularly technology, these students have less access than white affluent students (Darling-Hammond, Zielezinski, and Goldman, 2014). The National Center for Education Statistics (2005) reported that teacher quality and missed opportunities to learn accounted for 93% of African Americans, and 87% of Hispanics performing below proficiency in mathematics. Students that do not master mathematics standards by the end of compulsory education are less likely to complete general mathematics courses in upper secondary school and beyond successfully (Levpušček, Zupančič, & Sočan, 2013). Interactive whiteboards (IWBs) can support student engagement, interest and possibly increased achievement in mathematics if used effectively. The purposes of this study were to (a) examine the perspectives of secondary mathematics teachers with regard to the use of IWBs for teaching, (b) determine how secondary mathematics teachers in one school district use the IWB to guide students toward mathematical proficiency, and (c) consider how secondary mathematics teachers’ perspectives in one school district were influenced by 1st order and 2nd order barriers to technology integration. The following factors were considered when examining the context needed to better understand the complexities using IWBs effectively in mathematics: (a) Niess et al. (2009) Mathematics Teachers’ TPACK Development Model, (b) Miller and Glover (2005) stages of IWB use, and (c) Ertmer (1999) first-order and second-order barriers to technology integration. The data revealed that at each stage of IWB use (a) supported didactic, (b)interactive, and (c) enhanced interactivity, teachers faced a unique combination of first-order and second-order barriers to IWB integration that affected how IWBs were used for teaching mathematics. The results of the data suggest that as barriers are resolved at each stage of IWB use, the likelihood mathematics teachers will effectively use IWBs to teach mathematics will increase. Suggestions including administrator support and modifying professional development practices are included to provide educators and policy makers the practical knowledge needed to inform sustainable plans for integrating IWBs effectively.

Residential buildings are one of the main stakeholders to electricity consumption. As there is fast-paced technological advancement in electricity conservation, the residential buildings infrastructure has become very electricity-efficient in Sweden. However, there is still room for improvement with regards to electricity conservation via behavioral change. Meaning, residents have the potential to reduce household electricity consumption by developing a conservative behavior. The road to such a behavioral development is not straightforward. According to literature, behavioral change is influenced by different beliefs and norms. There also exists a global trend that fewer and fewer people are able to name a single neighbor, and it is aptly called “Globally Connected yet Locally Isolated”. In this master thesis the strategy to achieve electricity conservation is based upon local social cohesion, and the awareness of electricity, at Malvinas – a student residence at the campus of KTH Royal Institute of Technology. The study is carried out at LocalLife – a local social networking service for sustainable communities – implementing a mixed methodology of surveys and interviews. 8 LocalLife users are studied in detail. The result incorporates the most suitable features from the relevant topics that could enable long term change and retainment of users. The results showed that the participants: 1) indicated an increased energy awareness; 2) reported an improvement in local community-life; 3) felt motivated to change behavior to facilitate saving electricity. / I detta examensarbete görs en omfattande analys med hjälp av kvalitativa och kvantitativa metoder för att undersöka ifall användandet av LocalLife – en lokal social nätverkstjänst som pilot-testas vid Kungliga Tekniska Högskolan – har förbättrat användarnas beteende och attityder kring hushållselsförbrukning samt hjälpt till att förbättra det lokala samhällslivet. Bostadshus ger upphov till en betydande del av världens energiförbrukning. På grund av den snabba tekniska utvecklingen har byggnaderna blivit mycket mer energieffektiva i Sverige på senare tid. Det finns dock fortfarande förbättringspotential när det gäller att spara el genom att ändra de boendes konsumtionsbeteende. Att få till en sådan beteendeförändring är dock inte enkelt. Enligt litteraturen påverkas beteendet av uppfattningar och normer. Det finns dessutom en global trend där allt färre människor lär känna sina grannar, kallad “globalt uppkopplad men lokalt isolerad”. Denna uppsats studerar därför en strategi att spara el som går ut på lokal sammanhållning och ökad kunskap om elanvändning hos de boende i studentlägenheterna på Malvinas väg på KTH campus. Studien utförs bland användare av LocalLife, ett lokalt socialt nätverk för hållbara stadsdelar – genom att blanda metoder såsom enkäter och intervjuer. Åtta LocalLife- användare studeras i detalj. Resultatet presenterar de mest lämpliga delarna från de relevanta ämnena som kan möjliggöra en bestående beteendeförändring öka chansen för att behålla användarna. Resultaten visar att deltagarna: 1) visade på en ökad energimedvetenhet; 2) upplevde en förbättring av det lokala samhällslivet; 3) kände sig motiverade att ändra sitt beteende för att spara el.

Les projets de gestion des processus métiers apparaissent de plus en plus présents dans les préoccupations des décideurs. Ils semblent apporter de nombreux bénéfices, mais ils amènent les organisations à devoir dépasser d'importantes difficultés ; elles devront concilier de nombreuses contraintes, internes - en termes de performance ou de gestion de leurs ressources - ou externes - notamment en termes de contraintes de normalisation et/ou réglementaires -, source d'équivocité pour les acteurs. Notre problématique est alors la suivante : dans une situation fortement équivoque telle que la prise en compte d'une nouvelle norme, quelle méthodologie de management des processus permettrait de mieux concilier les contraintes internes et externes de l'organisation ? Nous proposons de nous appuyer sur un cas original d'adaptation d'une organisation industrielle aux contraintes de normalisation et sur l'étude de la littérature portant sur le management des processus, la création de sens et la théorie de la régulation sociale. Notre objectif est de mettre en évidence les caractéristiques d'un dispositif de management des processus qui puisse répondre à notre questionnement. Nous proposerons et défendrons alors la thèse suivante : les démarches de management des processus trouvent un réel écho auprès des managers car elles sont susceptibles de les aider à créer du sens, grâce aux cadres que leur mise en place suppose et aux interactions qu'elles permettent.