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Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal.

本研究目的在於探究組織面對外在壓力下所形塑的組織變革能耐內涵，以及智慧資本觀點HRD實務在組織變革過程中所扮演的角色與實質內涵。研究個案來自於1994-2005年天下雜誌所選出的標竿企業，包括9家個案公司與21項變革事件，透過深度訪談與次級資料進行資料蒐集，並採用紮根理論進行資料分析。 研究結果發現，有二種路徑影響個案公司形塑或強化組織變革能耐，不同路徑的走向來自於在組織變革過程中遭遇變革阻力的類型。當個案公司未遭遇變革困境或員工心態衝擊程度小時，採行第一種路徑，即企業平時透過智慧資本觀點之HRD實務扮演的策略性角色所累積的智慧資本，有助於在變革當下轉化為組織變革能耐，並順利推展變革活動。另一方面，若遭遇內外部衝擊的交互作用，產生變革困境，原有的組織能力無法因應時，個案公司會採行第二種路徑自主性的調整與學習，透過促進性角色的智慧資本觀點之HRD實務，持續強化與形塑組織變革能耐，以克服組織困境，並有助於成功推行變革。 二種路徑所形成組織變革能耐內涵包括：穩固人心的企業文化價值、領導者的信任式領導能力、領導者持續性的執行力、專業導向的員工賦權、參與式的變革承諾、管理制度系統化、跨越邊界的系統化溝通、以及開放式的組織學習能力。外在環境壓力僅是引起組織改變的導火線，因為影響組織變革能耐內涵的差異化，同時包括了幾項連結性因素：變革驅動因子、變革行動類型、變革阻力的類型、與組織變革能耐的發展路徑，而外部環境壓力僅是變革驅動因子中的起始點。 在以上二種組織變革能耐發展路徑中，智慧資本觀點的HRD實務扮演了策略性或促進性的角色，有助於培植組織變革能耐，或強化組織變革能耐促使變革成功。除了策略性與促進性角色，智慧資本觀點之HRD實務在變革過程中也扮演維持性的角色，產生作業性能耐協助組織維持每天正常運作的績效。這些作業性能耐包括：員工的工作職能、員工的工作績效、組織成員平時的互動等等。 無論是扮演維持性、策略性、或促進性角色，智慧資本觀點HRD實務的組成內涵包括發展型、建構型與合作型的HRD構形，但是不同角色的HRD實務具有差異化的組成要素。透過發展型、建構型與合作型HRD構形，得以發展人力資本，建構組織資本，培養社會資本，而經由長時間所蓄積的智慧資本，有助於形成組織變革能耐或作業性能耐。本研究依據研究結果推展出10項研究命題，建構形塑組織變革能耐的變革模式，並提出相關的管理意涵。 / This study aims to explore the organizational capacity for change (OCC) under external pressures facing firms and the roles of intellectual-capital HRD practice in the organizational change process. Cases were obtained from benchmarking enterprises selected by Commonwealth Magazine from 1994 to 2005, including nine cases and twenty-one change events. In-depth interviews and secondary data were collected and analyzed by grounded theory procedures. The research findings show that the target companies adopted two paths to develop and shape OCC. Change resistance is obvious to be the influential factor. First, under low-degree of employee resistance, the intellectual-capital HRD practice plays the strategic role to accumulate intellectual capital, which is transformed into OCC during the organizational change. Second, change difficulties are generated from both external and internal shocks during transformation, then the target cases develop or strengthen new OCC to solve problems. And intellectual-capital HRD practice plays the facilitating role in the second path. Eight dimensions forming OCC are derived from the above two paths, including company culture value, trustworthy leadership, continuous execution, employee empowerment based on expertise, participative change commitment, systems management, systems communication across boundaries, and open organizational learning. External environmental pressure only is the fuse in change drivers, and the sequential process of change drivers, change types, change resistance, and the OCC path determine the differential OCC. Intellectual-capital HRD practice plays the strategic or facilitating role in different OCC development path to make change implementation successful. Besides, it is a maintaining role to generate operational capability, including employee competence, employee job performance, and employee interaction, to sustain operational performance. The components of intellectual-capital HRD practice are developmental, constructive, and collaborative HRD configuration, which yield human capital, organizational capital, and social capital, respectively. The long-term intellectual capital accumulation facilitates to shape OCC or operational capacity. Finally, the research proposes ten propositions to construct the change model shaping OCC and derived managerial implications.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Made available in DSpace on 2016-12-01T19:18:51Z (GMT). No. of bitstreams: 1 Sidirlei.pdf: 1342197 bytes, checksum: 55ad7335bcb5089a410ca26dc9d827da (MD5) Previous issue date: 2011-06-07 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This dissertation analyzes the influence of organizational capacity on the governmental decisions of issuing tax relief in Santa Catarina state. The study is based on the propositions of Olson (1971) who uses an economic approach to understand individual and organizational activity by emphasizing the costs and benefits individuals bear by engaging in collective action. The objective is to understand why certain interest groups (business categories) have more influence on State actors than others. The study uses both qualitative and quantitative methodologies for collecting and analyzing data. The qualitative part was conducted through semi-structured interviews with public officials in the Treasury Department to map the agenda building process. The quantitative part was carried out by collecting and analyzing the data needed for testing the hypotheses using the following variables: organizational capacity, size, revenue, geographical location and jobs generated by the business categories. The sources of primary data were the Tax Administration System of Santa Catarina, and the regulations and the list of matching credit (crédito presumido) in the 2003 2010 timeframe. The data analysis was carried out by crossing the information on the independent variables (business categories) with the dependent variable (tax relief), through statistical analysis of correlation between variables and multiple linear regression. The results of the study do not support the propositions of Olson. Rather, decisions to grant matching credit proved to be more likely in numerous business categories (r = 0.236), in business categories that generate more jobs (r = 0.378) and in business categories that generate more revenue (r = 0.392). Geographical localization proved to be sterile to the analysis. Also contrary to Olson's propositions, the test between the independent variable "organizational capacity" and the dependent variable showed a negative correlation (r = - 0.283). The results of the qualitative part of the research showed that the agenda building is not transparent, and there are no criteria for the entry and the proceeding of applications of matching credit. Moreover, the governor holds unrestricted autonomy to grant tax benefit, and the decisions respond primarily to the war tax between Brazilian states. And as a general conclusion from the quantitative part, the small business categories or privileged had less chance of getting the tax benefit that the major business categories or latent / Esta dissertação analisa a influência da capacidade organizativa no processo de construção da agenda governamental de concessão de crédito presumido do ICMS em Santa Catarina. Partese das proposições de Olson (1971) que utiliza uma abordagem econômica para entender a atividade individual e organizacional, ao enfatizar os custos e os benefícios relacionados com o engajamento individual em ações coletivas. Busca-se aqui entender porque determinados grupos de interesses (categorias empresariais) têm mais influência sobre atores estatais e, em razão disso, obtêm benefícios fiscais, enquanto outras categorias empresariais não conseguem. O estudo fez uso de metodologia qualitativa e quantitativa de coleta e análise de dados. A parte qualitativa foi viabilizada por meio de entrevistas semiestruturadas com servidores da Secretaria da Fazenda para identificar como ocorre o processo de construção da agenda. A parte quantitativa foi viabilizada por meio de coleta e análise dos dados para a realização de testes de hipóteses com uso das seguintes variáveis: capacidade organizativa, tamanho, faturamento, localização geográfica e empregos gerados pela categoria empresarial. As fontes de dados primários foram o Sistema de Administração Tributária de Santa Catarina, e os dispositivos regulamentares e a lista de Créditos Presumidos do período de 2003 a 2010. Para a análise dos dados foi feito o cruzamento das informações das variáveis independentes, que se referem às categorias empresariais, com a variável dependente que se refere à consecução de crédito presumido de ICMS, por meio de análises estatísticas de correlação entre variáveis e regressão linear múltipla. Os resultados encontrados neste estudo não dão sustentação às proposições de Olson. Pelo contrário, as decisões de concessão de crédito presumido a categorias empresariais demonstraram-se mais prováveis em categorias empresariais numerosas (r=0,236), em categorias empresariais que geram mais empregos (r=0,378) e em categorias empresariais que geram mais faturamento (r=0,392). A variável localização geográfica da categoria empresarial demonstrou-se pouco útil para as análises feitas. Também contrário às proposições de Olson, o teste entre a variável independente capacidade organizativa e a variável dependente consecução de crédito presumido , pois demonstrou uma correlação negativa (r= - 0,283). Os resultados da pesquisa qualitativa levam a crer que o fluxo de montagem da agenda não é transparente, porque não há critérios para entrada e trâmite dos pedidos de crédito presumido. Além disso, há autonomia irrestrita do Governador para a concessão, e a política de benefício fiscal do crédito presumido responde, prioritariamente, à guerra fiscal. E como conclusão geral identificou-se que, as categorias empresariais pequenas ou privilegiadas tiveram menor chance de conseguir benefício fiscal que as categorias empresariais grandes ou latentes, no período estudado

The problem of the study was determining the supportive conditions related to instructional rounds (rounds) to understand better what conditions may allow for sustained systemic improvement over time. Three Texas school districts were studied to understand the perceptions of district leaders, principals, teacher leaders, and teachers with regard to the sustainability of instructional rounds as a systemic improvement practice, the supportive conditions necessary for sustainability, the salient characteristics that differentiated rounds from other improvement practices, and the potential of rounds to build organizational capacity. Observation of network rounds visits and document analysis was conducted to determine alignment of perception with observation and documents. Findings include perceptions, themes, and critical factors for the sustainability of rounds as an effective systemic improvement practice. Supportive conditions emerged as the most significant perception expressed by the participants. Implications for action for school districts beginning or continuing implementation of instructional rounds are suggested based upon findings from participant perceptions and observation of networks. Suggestions for future research are shared. With supportive conditions in place, instructional rounds has the potential to serve as an effective systemic improvement practice.