This study is aimed to investigate the relationship of organization reestablishing of elementary schools and organization efficiency. The purposes of the study are as follows: 1.Investigating the meaning and content of administration organization reestablishing of elementary schools. 2.Understanding the consensus of the elementary school staffs on organization reestablishing. 3.Understanding the differences among the elementary school staffs on organization reestablishing and organization efficiency. 4.Analyzing the relationship between elementary school organization reestablishing and organization efficiency. 5.Providing practical suggestions to educational administration institutes according to the results of the study. Literature analysis, survey, and interviews are adopted in this study. In literature analysis, the related literature of organization reestablishing and organization efficiency is analyzed to make the implement and to induct the theoretical model. Then, the study is structured by the ¡§ the program of administration organization reestablishing and human resources planning of middle schools and elementary schools¡¨ implemented by Education Bureau in the school year of 2002. In surveys, the schools, which participated ¡§the program of administration organization reestablishing and human resources planning of middle schools and elementary schools¡¨, are sampled. The number of the persons sampled is 800. The self- edited ¡§questionnaire of the relationship of elementary school organization reestablishing and organization efficiency¡¨ and ¡§semi- structured interview¡¨ are used in the study. Data collected are analyzed through SPSS. Item analysis, factor analysis, mean scores, standard deviation, product- moment correlation, t test, ANOVA, and regression analysis are processed. In field interviews, 2 schools are selected. Six people, including the principal, directors and section chiefs, in each school are interviewed by ¡§semi- structured interview¡¨. The results of the study are as follows: 1.The cognition of the explanations of organization reestablishing A.Elementary staffs gain initial consensus on ¡§organization reestablishing¡¨. B.Elementary school principals and directors have better cognition than teachers on ¡§organization reestablishing¡¨. C.Male principals have high cognition on ¡§actuating school-base management¡¨. D.Teachers who have served for more than 30 years have high cognition on ¡§activating school organization¡¨ than teachers who have served less than 10 years. E.Staffs working in the countryside have high cognition on ¡§actuating school-base management¡¨. 2.Cognition on the content of organization reestablishing A.Elementary school staffs have high consensus on ¡§content of organization reestablishing¡¨. B.Elementary school staffs serving in the city area have high perception on ¡§content of organization reestablishing¡¨. C.Female principals have high cognition on ¡§reducing responsibility¡¨ and ¡§functioning¡¨. D.Educators in the schools that have established for less than 10 yeas have highest scores on ¡§reducing responsibility¡¨. 3. Cognition on the elementary school organization efficiency A.Elementary school staffs have initial consensus on the integrated perception of ¡§organization efficiency¡¨. B.Teachers in the elementary schools containing 25~48 classes have higher perception on organization efficiency. C.Staffs in the elementary schools containing less than 12 classes or over 49 classes have high perception on organization atmosphere. D.Staffs in the elementary schools that have established for less than 10 years or over 21 years have high perception on organization efficiency. E.Staffs in the elementary schools that have established for over 21 years have high acceptance on organization efficiency. 3.The relationship between explanation of reestablishing, content of reestablishing and organization efficiency. A.The more they accept the explanation the higher scores they get on organization efficiency. B.The more they accept the content of organization reestablishing the higher score they get on organization efficiency. C.Significant positive correlation is found between the perception of elementary school organization reestablishing and organization efficiency. D.Significant positive correlation is found between the perception of the content of elementary school organization reestablishing and organization efficiency. E.The degree of acceptance of the explanation of organization reestablishing of elementary school staffs can predict significantly organization efficiency. F.The degree of acceptance of the content of organization reestablishing of elementary school staffs can predict significantly organization efficiency. G.The explanation and content of reestablishment can significantly predict organization efficiency. According to the above conclusion, the study provide following suggestions: 1. Suggestions to Educational Administration Institute A.Improve the promotion of the policy and communication and listen to the opinions from the education staffs. B.Revise Civil Education Law and its bylaws to actuate the spirit of organization reestablishing. C.Increase the number of school clerks, and some of the section chiefs should be taken charge by the clerks to make administration more professional. 2. Suggestions to Elementary School A.Adjust the organization structure of each divisions with the Civil Education Law and its bylaws to meet school¡¦s need and enhance administration efficiency. B.Enhance elementary school teacher¡¦s perception of organization reestablishing through consistent communication. 3. Suggestions to future studies A.Extend sampling subjects. B.Increase study variables. C.Combine other study methods and have long-term and follow- up studies. D.Improve study implement E.Have further investigation on organization efficiency.

Abstract This study investigates the organization design and interactive marketing of the industry of system integration, using the fundamental organization management theory (organization design, organization reform, organization efficiency and organization study), knowledge management theory, marketing management theory, by utilizing individual case studies to discuss study types, through studying the encouragement system, organizational design, preservation of core competitiveness, marketing strategy of the staffs from the individual case companies, in order to verify the associated theories and actual operation conditions of the companies. The subject interviewed used to be the pioneer in the system integration business field, the corporate development record showed rise and fall, but was able to carry on business high peak through importing of new product with innovative designs. But while the organization expands, highly divided by business tier and separation of workload, the management felt the new organization design and organization management limited the overall development, the ability of the organization to respond became evidently sluggish to meet up with the fast pace ever changing market demand, and the expansion of the industry service category requirement. On top of that, due to the recent decline in market prosperity, this resulted in the decline of business net profit. The interviewees from the case study all have different background, helding various different positions in the business organization. The commonality among all the interviewees are that they all served a certain period of time in their current position, most of them even witnessed the stages of rise and fall of their company. I thank them for sharing of their valuable time and personal opinion that allows the result and discussion of this study to be of significant value. The result of this study showed the subject should adjust in the area of encouragement system, organization design, preservation of core competitiveness and marketing strategy, particularly in the area of 1. delegation of authority ¡B2. differentiation of competitive strategy ¡B3. organization trait is highly efficient but incapable of reaching the goal of innovation ¡B4. integration of organization study and marketing ¡B5. the scale of organization increase gradually while the business is stuck with the unnecessary and over elaborated formalities; the results found from the case study matches with the phenomenon found in the applied theories. Through the preliminary result of this study and the author¡¦s observation from the long term involvement, the cases have been identified as the total solution supplier of information equipments, skills and services, the management should particularly focus on the core fundamental nature of service and serve the clients. Organization design should focus on the preservation of core skills and experience, enhance system design in the area of delegation of authority and encourage innovation, in order to promote the overall competitiveness of the business. The application of relevant theories would be of significant consultation value to the business in this field.¡C

Since the 1980s, public sector entities have been exposed to accounting reforms under an umbrella of New Public Management (NPM). The main purpose of adoption of accounting reforms is to increase efficiency in decision-making by producing useful accounting information. However, it is argued that the adoption of accounting reforms by public sector entities in developing countries is attributed to the seeking of financial legitimacy, rather than increasing organisational efficiency (Mzenzi, 2013; Mkasiwa, 2011; Adhikari and Mellemvik, 2011; Tambulasi, 2007; Sarker, 2006). Therefore, it is the interest of this study to research the use of accounting information by public sector entities in developing countries. This study is based on an interpretative approach and employs an exploratory case study strategy with two cases (LGAs) in order to accomplish four specific objectives. The roles and responsibilities of LGAs and their multiple actors in delivering public services to the citizens, and their roles in budgetary decision-making attributed by the adopted accounting practices, represent the major motivation of this study. Institutional theory and its three branches, which are Old Institutional Economics (OIE), New Institutional Sociology (NIS) and New Institutional Economics (NIE), were used in the process of developing the initial model, and the overall interpretation of findings. The findings of this study revealed three dimensions of instrumental-conceptual use, which included conceptual use, decision relevant, and recommendations use of accounting information in decisions related to estimations and collections of own source revenue. Furthermore, the study’s findings showed that legitimating use was the main dimension of the symbolic use of accounting information in the budget approval, as well as in the decision about estimating and collecting revenue from external sources. It further identified 22 factors influencing the use of accounting information in the budget decision-making processes. The study findings also revealed that instrumental-conceptual use of accounting information increases both an organisation’s budget efficiency as well as its external financial legitimacy. On the other hand, the symbolic use of accounting information decreases the organisation’s budget efficiency and the actual external financial legitimacy but increases the promised external financial legitimacy. This is attributed, mainly, by external institutional pressures that result in decoupling behavior in the use of accounting information in budgetary decision-making processes. In addition, the findings revealed that budget efficiency and acquired financial legitimacy are interdependent. This means that the high financial legitimacy acquired can indicate high budget efficiency in the situation the instrumental-conceptual use exists than the symbolic legitimating use of accounting information. The study proposes a model of the determinants of the use of accounting information in budget decision-making processes for budget efficiency and external financial legitimacy. It informs reformers, practitioners, policy-makers and researchers about the necessary measures to undertake to make sure that NPM reforms, especially accounting reforms, enhance both efficiency and financial legitimacy in the public sector organisations through the use of accounting information.

Orientadores: Luiz Carlos de Freitas, Orlando Fontes Lima Junior / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Educação / Made available in DSpace on 2018-08-05T18:18:09Z (GMT). No. of bitstreams: 1 Rodrigues_SueliCarrijo_D.pdf: 27792703 bytes, checksum: bdd395edfccca7250393ed3a6b3f436a (MD5) Previous issue date: 2005 / Resumo: Esta pesquisa teve como problema construir um processo de avaliação de qualidade das escolas a ser aplicado em média e larga escala e definido a partir do respeito à identidade institucional, das exigências de seus gestores e dos interlocutores locais. Para isso, teve o objetivo de construir um processo alternativo de condução de avaliação em nível de sistema de ensino fundamental e integrado à concepção de avaliação ligada à melhoria da qualidade, a partir da utilização local dos resultados do processo. Como instrumentos de coleta de dados optamos pela aplicação de entrevista com os gestores e uso dos questionários do SAEB 2001, tanto para os alunos como para os professores. Isso trouxe para a discussão a necessidade de um modelo de avaliação que respeitasse a identidade institucional, a definição de indicadores concretizada localmente, à idéia da avaliação como instrumento útil à gestão dos objetivos da instituição e, com vistas ao seu aperfeiçoamento, o encaminhamento da avaliação na identificação de critérios e procedimentos adequados à própria realidade. Com isto, optamos por um estudo com intensa relação entre a abordagem qualitativa e quantitativa. Buscamos ainda a técnica: Análise por Envoltória de Dados (DEA) para avaliar a eficiência produtiva das escolas e, concomitantemente, avaliar o potencial da DEA para os estudos no campo da avaliação institucional nos princípios de uma avaliação global, legítima do ponto de vista técnico e político. Tal técnica permite a construção de uma fronteira de eficiência específica para cada uma das escolas avaliadas e indica taxas de eficiência técnica ou de gestão. Da mesma forma, permite calcular os possíveis índices e aumentos de produtividade para cada uma das escolas do grupo, aliados as mudanças de gestão ou de produtividade. Utilizando os modelos CCR e BCC para a aplicação DEA, nos dois casos orientados para maximizar os resultados, verificamos empiricamente a produtividade das escolas selecionadas. A metodologia utilizada proporcionou informações sobre as unidades estudadas e a projeção de uso de recursos com eficiência propôs a substituição de fatores para a melhoria de eficiência de cada escola. Discutir no local da escola com os atores, as aplicações desenvolvidas e seus resultados e buscar as opiniões deles sobre as conseqüências disso, à luz da interpretação dos resultados, constituíram a validação dos resultados. A partir dessa validação dos resultados do modelo DEA pela escola e a construção dos compromissos locais através do processo educativo e formativo de controlar os indicadores, começa o uso da avaliação na escola. Assim, esse processo formativo tem que ser construído localmente, isto é, seu controle estará contido nas exigências da comunidade em relação à escola de qualidade. Estudos, como o aqui apresentado, buscam medir a eficiência relativa das escolas para subsidiar um processo de avaliação institucional. Outros estudos, aprofundando o que aqui foi iniciado, poderiam buscar a construção de maior eficiência, eficácia e efetividade. Evidenciamos, assim, que o objetivo de nossa pesquisa foi iniciar um processo que converta a avaliação institucional num assunto de discussão no ensino fundamental, de modo a provocar um processo de construção dessa avaliação / Abstract: This research had focused it intends in a way to build a process of quality evaluation to get used on schools, leading to be applied on average and large scale. It will be defined by the respect to the institutional identity, of their managers' demands and of the local speakers. The main objective is to build an alternative process of evaluation procedures in a level of fundamental education system and integrated into the conception of evaluation linked to the improvement of the quality, starting by the local process' results. To perform data collection, the managers were interviewed, using the questionnaires of SAEB 2001, both for students and teachers. The discussion was enriched by the need of an evaluation model that respected the institutional identity, a definition of indicators rendered locally, an idea of evaluation as useful instrument to the administration of the institution objectives and, with intending to its improvement, direction the evaluation to the identification of criteria and appropriate procedures to the own reality. Following this, we opted for a study with intense relationship among qualitative and quantitative approaches. We still looked for the technique: Data Envelopment Analysis (DEA) to measure productive efficiency of the schools and, at same time, to evaluate the potential of DEA for studies in the field of the institutional evaluation in global evaluation principles, legitimate from a technical and political point of view. Such a technique allows the construction of a borderline of specific efficiency to each one of the appraised schools and it indicates taxes of technical or administration efficiency. In the same way, it allows to calculate the possible indexes and productivity increases for each one of the schools of the group, connected to administration changes or productivity. Using CCR and BCC models for the DEA application, in both cases guided to maximize the results, we verified the productivity of the selected schools empirically. The used methodology provided information about the studied units and the projection resources' uses with efficiency proposed the substitution of factors for the improvement of efficiency of each school. The validation of the results was raised through the discussion at the place of the school with the actors, the developed applications and their results and, even so, looking for actors opinions on the consequences of that, lightening the interpretation of the results. By the validation of the results of the model DEA from the school vision and the construction of the local commitments through the educational and formative process of controlling the indicators, begins the use of the evaluation in school. That formative process has to be built locally: its control will be contained in community's demands in relation to the quality school. Studies, as this here presented, they look for to measure the relative efficiency of schools to subsidize a process of institutional evaluation. Other researches, on what here was initiated, they could look for the construction of larger efficiency, effectiveness and effective happening. We evidenced by this way that the objective of our research was to begin .a process that converts the institutional evaluation in a discussion subject in the fundamental teaching, in a way to provoke a process of construction of the same evaluation / Doutorado / Educação, Conhecimento, Linguagem e Arte / Doutor em Educação