This thesis is focused for accounting responsability, which purpose is capturing the responsibility of individual economic centers and evaluation of their performance. The work is divided into two parts. The theoretical part explains the basic concepts of responsibility accounting. The practical part is already focused on the application of responsibility accounting in selected company. First, it is characterized by the company and its line of business. Furthermore, it analyzes the organizational structure of the company, based on results together with the scope of business are proposed economic centers. Individual departments are compiled results of operations and established key performance indicators used to evaluate the performance of departments. The work could especially contribute to the eventual development of society.

Submitted by Rodolfo Furtado de Carvalho Bullara (rb933@bol.com.br) on 2018-01-17T01:58:42Z No. of bitstreams: 1 Rodolfo Furtado de Carvalho Bullara - Dissertação MPA - 2017.pdf: 1467314 bytes, checksum: 8efbc4cabb36c78e8ba70a886498ed06 (MD5) / Approved for entry into archive by Mayara Costa de Sousa (mayara.sousa@fgv.br) on 2018-01-17T17:53:40Z (GMT) No. of bitstreams: 1 Rodolfo Furtado de Carvalho Bullara - Dissertação MPA - 2017.pdf: 1467314 bytes, checksum: 8efbc4cabb36c78e8ba70a886498ed06 (MD5) / Made available in DSpace on 2018-01-17T18:39:06Z (GMT). No. of bitstreams: 1 Rodolfo Furtado de Carvalho Bullara - Dissertação MPA - 2017.pdf: 1467314 bytes, checksum: 8efbc4cabb36c78e8ba70a886498ed06 (MD5) Previous issue date: 2017-12-18 / A cobrança por resultados gerenciais aumenta continuamente, o que leva os gerentes à busca por maior proficiência em competências (conhecimentos, habilidades e atitudes) necessárias ao cumprimento de objetivos cada vez mais agressivos. Por outro lado, a empresa necessita não só medir se os seus gerentes cumprem os objetivos organizacionais, mas de que forma o fazem. É o que se espera do sistema de avaliação de desempenho da organização. O objetivo do presente estudo foi determinar, se, e em que magnitude, o nível de proficiência individual em 6 competências gerenciais de gerentes de agência influencia o desempenho efetivo das agências nas quais atuavam em um dos maiores bancos comerciais do Brasil. Os dados foram coletados de avaliações reais de desempenho. Os resultados indicam claramente que a proficiência em competências gerenciais não estava ligada ao desempenho organizacional medido por variáveis objetivas de performance das agências. A proficiência na competência “sentido de dono” teve impacto irrelevante na nota final da agência e nos seus subcomponentes. Todas as outras competências não mostraram relação significante com as notas de desempenho das agências, indicando que a performance organizacional foi determinada por outros fatores não medidos neste estudo. Como os resultados contrariam estudos anteriores no Brasil e no exterior, o trabalho discute suas importantes implicações para a teoria e para a prática de gestão de pessoas e desempenho, em especial sobre avaliações de desempenho com base em competências e sua relação com práticas de remuneração e gestão de carreira em organizações. / The pressure for managerial results are increasing continuously. This mandates managers to develop stronger proficiency in competencies (knowledge, skills and attitudes) which are needed to achieve ever more aggressive objectives. On the other hand, the company needs to measure not only if their managers are achieving their strategic objectives, but also how they achieve their results. This is what is expected from an organization's performance appraisal system. The objective of the present study was to determine if, and to what extent, the level of individual proficiency in six managerial competencies influences the effective performance of the branches which they manage in one of the largest brazilian commercial banks. For this, the study verified whether the proficiency of these six competencies influenced the effectiveness of the performance of the branches managed by the subjects. The data was obtained from real performance evaluations. The results clearly indicate that proficiency in managerial competencies was not linked to organizational performance as measured from the branches performance system. The proficiency in the ownership competence had an irrelevant impact on the final evaluation of the branches and its subcomponents. All other competencies also did not show a significant influence on the branches performance scores, indicating that the organizational performance was determined by other factors not measured in this study. As the results contradict previous studies in Brazil and abroad, this paper discusses its important implications in theory and practice of people management and performance, especially regarding performance evaluation based in competencies and its relationship with remuneration practices and career management organizations.

The purpose of this study is to explore the manager-subordinate conflicts or disagreements in relation to performance appraisal in the Department of Home Affairs in Tshwane area. An understanding of the reasons for manager-subordinate conflicts pertaining to performance appraisal is essential in order to identify viable solutions for improving workplace relations and morale. In order to achieve the purpose of this study, a qualitative research design was adopted, whereby semi structured interviews were used to collect data. A sample of twenty five research participants was selected from five offices of the Department of Home Affairs in Tshwane area using a purposive sampling strategy. Qualitative content analysis was conducted to analyse data obtained through interviews and observations. The major findings of the study revealed that performance bonuses and biased ratings are the sources of conflicts or disagreements between managers and subordinates in relation to performance appraisals. Therefore, is recommended that the National Department of Home Affairs should expose both managers, supervisors and operational staff members to training and development to ensure an effective performance appraisal process. In addition, managers and supervisors should be equipped with necessary conflict management skills to resolve manager-subordinate conflict in the workplace. / Public Administration / M. Admin. (Public Administration)

Text in Afrikaans, abstract in Afrikaans and English / Die primere doelstellings van die navorsing is om die verband tussen persoonlikheid en toesighouersukses te bepaal. Persoonlikheid is deur die 16-Persoonlikheidsfaktorvraelys ( 16PF) en toesighouersukses deur 'n prestasiebeoordelingstelsel gemeet. 'n Literatuurstudie van persoonlikheidsteoriee en vorige navorsing is gebruik om die verwantskap tussen persoonlikheid en werksukses te verifieer en die navorsingsbehoefte aan te dui. Die steekproef is 74 toesighouers, hoofsaaklik blanke mans, by 'n fabriek van 'n suiwelvervaardigingsmaatskappy. Die verwantskap tussen die 16PF-resultate en toesighouersukses is statisties deur Pearson en Spearman se Produkmomentkorrelasiemetode, Standaard en Stapsgewyse meervoudige regressie en T-toetse vir onafhanklike groepe bepaal. Die resultate toon dat slegs faktore B, C, L, 0, Q4 en die tweedeordefaktor QII van die 16PF 'n beduidende verband met toesighouersukses het. Dit is bevind dat ouderdom, ondervinding en kwalifikasie nie die verwantskap tussen persoonlikheid en toesighouersukses be'invloed nie. Hoewel hierdie bevindinge nie veralgemeen kan word nie, moet persoonlikheid wel deeglik by die evaluering van personeel, byvoorbeeld in seleksie, oorweeg word. / The aim of the research is to establish the relationship between personality and supervisor success. Personality was measured with the 16-Personality Factor Questionnaire (16PF) and supervisor success through a performance measuring system. A literature study was done to verify the relationship between personality and work success. The sample consisted of 74 supervisors, mainly white males, working at a dairy factory. The relationship between the 16PF results and supervisor success has been statistically established through Pearson and Spearman's Product-moment correlation method, standard and stepwise multiple regression analysis and T-tests for independent groups. The results show that factors B, C, L, 0, Q4 and the second order factor QII of the 16PF has a meaningful relationship with supervisor success. It was found that age, qualifications and experience do not influence the relationship between personality and supervisor success. The findings cannot be generalized but personality can be taken into consideration when evaluating employees, for example in selection. / Industrial and Organisational Psychology / M. Comm. (Bedryfsielkunde)

An increasing number of reports indicate that managers are opposed to performance appraisal. It is important to understand why managers have favourable or unfavourable attitudes towards performance appraisal and it is necessary to investigate the causing factors of these attitudes. The aim of this research was therefore to gain a deeper understanding of the factors that influence managers’ attitudes towards performance appraisal. This study was conducted within the interpretive research paradigm and situated in a medium-sized organisation within the financial services industry. The sample was purposefully selected and the data were collected through in-depth interviews and naïve sketches. The data were analysed applying Tesch’s descriptive analysis method. The main findings indicated that managers who needed to conduct performance appraisals perceived and experienced performance appraisal as an uncomfortable and emotional process that might cause them to become defensive. Moreover, it was revealed that the managers experienced uncertainties about aspects of performance appraisal, such as the purpose of performance appraisal, what must be measured and frequency of performance appraisal. As a result of such uncertainties, managers might not always have the ability or readiness to conduct performance appraisals, especially when the performance appraisal contains negative performance feedback. Furthermore, the organisational context might put managers in an undesirable situation to distort performance ratings of employees in order to achieve organisational goals or the manager’s personal goals, which in turn influence the attitude of the manager. The findings of the study can assist organisations in influencing managers’ attitudes more positively and in enhancing the overall performance appraisal process. / Industrial and Organisational Psychology / M. Com. (Industrial and Organisational Psychology)

Introduction: the processing of items in the Center of Material and Sterilization is a complex activity, thus the nursing within its mission plans, executes, monitors and uses quality indicators in order to ensure a safe, standardized, indirect and systematized assistance. Purpose: Analyze the working process of the nursing staff in a CMS of a teaching hospital in the northeast of Brazil; perform situational diagnoses in the areas of cleaning, preparation, sterilization, packaging and distribution; calculate the index of conformity related to technical and operational resources and work procedures of hospital doctors articles and identify which structure and process indicators were applied by nurses for the services of cleaning, preparation, sterilization, custody and distribution of PPS. Methods: quantitative research exploratory in nature, cross, observational. The sample of convenience, provided opportunities for observation of the physical structure and processes of work developed by 13 and 11 technical nursing assistants and six (06) nurses. The data were collected through two checklists for systematic observation and a questionnaire applied to nurses to identify which indicators of structure and processes were used for that category. For data analysis, the SPSS 21.0 software program to calculate the rates of compliance, followed by assistance classification according to the index of positivity of Carter considering safe assistance the index equal to or greater than the 80 %. Results: From work processes, compliance rates were higher in the custody and distribution of products, sealing, full dress in the cleaning area and use of personal protective equipment in the guard and distribution, to 56.94%, 90.28%, 66.67%, and 58.33% respectively, however all indexes are classified as poor by the IPC, except when classified as a sealing process adequate assistance. The technical resources that achieved greater conformity in accordance with the infrastructure were disinfecting and arsenal, both with 66.67% in relation to the inputs, was preparing to 66.67%. According to the responses of the nurses were more conformant to sterilization, guard and distribution (50.69%) on application and control quality indicators, classified by IPC as poor assistance. Conclusion: compliance with regard to operational technical resources about the work processes and quality indicators applied by nurses crowded in Center of Sterile Material presented indexes of less than 70%, featuring a poor assistance by the IPC. There were still lack of periodic training, disabilities in physical structure and oversight of nurses in favour of quality, safety and good practice to PPS processing in CMS, reflecting in no standardization, no collective participation and no interaction in the application of the indicators. / Introdução: O processamento de artigos no Centro de Material e Esterilização é uma atividade complexa, dessa forma, dentro de suas atribuições, a enfermagem planeja, executa, monitora e utiliza indicadores de qualidade a fim de garantir uma assistência indireta segura, preventiva, padronizada e sistematizada. Objetivo: Analisar o processo de trabalho da equipe de enfermagem em um centro de material esterilizado de um hospital de ensino do nordeste do Brasil; realizar diagnóstico situacional nas áreas de limpeza, preparo, esterilização, acondicionamento e distribuição; calcular o índice de conformidade relacionados aos recursos técnico-operacionais e dos processos de trabalho dos artigos médicos hospitalares e identificar quais indicadores de estrutura e de processos eram aplicados pelos enfermeiros para os serviços de limpeza, preparo, esterilização, guarda e distribuição dos PPS. Método: Pesquisa quantitativa de natureza exploratória, transversal, observacional. A amostra por conveniência, constituiu das oportunidades de observação da estrutura física e dos processos de trabalho desenvolvidos por 13 técnicos, 11 auxiliares de enfermagem e seis (06) enfermeiros. Os dados foram coletados através de dois cheklists para observação sistemática e um questionário aplicado aos enfermeiros para identificar quais indicadores de estrutura e processos eram utilizados por essa categoria. Para análise dos dados, utilizou-se o programa de software SPSS 21.0 a fim de calcular os índices de conformidade. Após isso, foi realizada a classificação da assistência, de acordo com o Índice de Positividade de Carter, considerando-se assistência segura o índice igual ou maior a 80%. Resultados: Dos processos de trabalho observados, os índices de conformidade foram maiores na guarda e distribuição dos produtos, selagem, vestimenta completa na área de limpeza e uso do equipamento de proteção individual na guarda e distribuição, com 56,94%, 90,28%, 66,67%, e 58,33% respectivamente. Entretanto, todos os índices são classificados como sofrível pelo IPC, exceção ao processo de selagem classificado como uma assistência adequada. Os recursos técnicos que obtiveram maior conformidade, segundo a infraestrutura, foram a desinfecção e o arsenal, ambos com 66,67% em relação aos insumos, foi o preparo com 66,67%. Segundo as respostas dos enfermeiros, foram mais conformes à esterilização, guarda e distribuição (50,69%,) na aplicação e controle de indicadores de qualidade, classificado pelo IPC como assistência sofrível. Conclusão: A conformidade, tanto em relação aos recursos técnicos operacionais quanto aos processos de trabalho e dos indicadores de qualidade aplicados pelos enfermeiros lotados no Centro de Material Esterilizado, apresentou índices inferiores a 70%, caracterizando uma assistência sofrível pelo IPC. Observou-se ainda a ausência de capacitações periódicas, deficiência na estrutura física e de supervisão do enfermeiro a favor da qualidade, da segurança e das boas práticas de processamento de PPS no CME, refletindo em não padronização, não participação coletiva e não interação na aplicação dos indicadores. / Aracaju, SE

Orientador: Aparecida Mari Iguti / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Ciências Médicas / Made available in DSpace on 2018-08-25T07:36:12Z (GMT). No. of bitstreams: 1 Moraes_PauloNavarrode_M.pdf: 3013113 bytes, checksum: f0dd8a3c7e9ead4c27aa569c2b08dcc4 (MD5) Previous issue date: 2014 / Resumo: A grande crise global do capitalismo, iniciada nos anos 1970, teve repercussões importantes, tanto na reorganização dos processos produtivos quanto na reorganização dos Estados Nacionais, sob a égide ideológica neoliberal. No tocante aos processos produtivos, tiveram lugar variados processos de reengenharia da gestão do trabalho que são conjuntamente denominados por Lima (1996) como Novas Políticas de Recursos Humanos (NPRH). Este processo teve lugar no Brasil nos anos 1990, sendo reconhecido nesta pesquisa como Contra-Reforma do Estado brasileiro. Partindo da premissa de que um dos efeitos deste avanço neoliberal consiste da progressiva incorporação dos conceitos e diretrizes das Novas Políticas de Recursos Humanos no âmbito do serviço público, materializada na implantação de programas que introduzem arranjos e dispositivos da lógica empresarial na gestão do trabalho dos servidores públicos, realizou-se uma pesquisa qualitativa de tipo documental com o objetivo de compreender a utilização da Avaliação do Desempenho do Trabalhador como estratégia gerencial na Atenção Básica à Saúde. Recortou-se, como corpus empírico, a adoção de dois programas governamentais: em nível nacional, o Programa Nacional de Melhoria do Acesso e da Qualidade da Atenção Básica, e em nível municipal, o Programa de Avaliação Periódica do Desempenho dos servidores públicos municipais de Campinas. Utilizou-se metodologia inspirada na Análise de Conteúdo (BARDIN, 2011), procedendo-se um estudo descritivo seguido de uma análise por categorização. Os documentos oficiais foram analisados destacandos-se três grupos de categorias de análise, relacionados a (1) os parâmetros; (2) o modo de condução; e (3) o sistema de recompensas. Com diferentes nuances, concluímos que ambos os Programas possuem, em seus discursos normativos, elementos de aproximação com as NPRH, sendo a utilização da Avaliação do Desempenho do Trabalhador como instrumento gerencial semelhante ao uso que é feito no setor privado. Tal utilização pode ser considerada como uma forma de privatização da gestão do trabalho dos servidores públicos, o que consideramos um indicativo de avanço da hegemonia neoliberal no Estado e na sociedade brasileira / Abstract: The great global crisis of capitalism, started in the 1970s, had important repercussions, both in the reorganization of production processes and in National States, under the neoliberal ideological aegis. Concerning to the production processes, several reengineering processes of the work management took place, that are jointly referred by Lima (1996) as New Policies of Human Resources (NPRH). This process took place in Brazil in the 1990s, being recognized on this research as the Counter-Reformation of the Brazilian State. Assuming that one of the effects of this neoliberal progress is the gradual incorporation of the concepts and guidelines of the New Policies of Human Resources within the public service, substantiated on the implementation of programs that introduce arrangements and devices from business logic on managing the work of civil servants, a documentary type of qualitative research was carried out, in order to understand the use of the Employee Performance Appraisal as a management strategy in Primary Health Care. It was stressed, as empirical corpus, the adoption of two governmental programs: on the national level, the National Program of Improvement of the Primary Care¿s Access and Quality (PMAQ-AB), and on the municipal level, the Program of Periodic Performance Evaluation of municipal servants of Campinas. A methodology inspired on the Content Analysis (BARDIN, 2011) was used, carrying out a descriptive study followed by an analysis by categorization. Official documents were analyzed with emphasis on three groups of analysis¿ categories, related to (1) the parameters; (2) the driving mode, and; (3) the reward system. With different nuances, we conclude that both Programs have, in their normative discourses, elements of approach with the NPRH, being the use of Employee Performance Appraisal as management instrument similar to the use that is made on the private sector. Such use can be considered as a privatization way of the work management of the public servants, what we consider an advancement indicative of neoliberal hegemony in the State and Brazilian society / Mestrado / Política, Planejamento e Gestão em Saúde / Mestre em Saude Coletiva

Formal dialogues between an employee and a manager have long existed as a tool to achieve organizational goals and to develop employees as well as the organization. Development requires the exchange of feedback between employees and managers which is considered as one of the most important parts of the performance appraisal talk. Despite the purpose of the talk, previous research proves a dissatisfaction with the talks among the employees and an uncertainty with its practical usefulness. It is of significance that employees have a positive attitude towards the performance appraisal talk and its use in order to create favorable effects for the organization. Therefore, this study aims to understand employees and managers perception of the performance appraisal talk and to form an understanding with the parties receptivity towards feedback during the talks.   The purpose of this study has been fulfilled through a total of eight interviews with employees and managers in Handelsbanken.   The result of the interviews show that all respondents have a positive attitude towards performance appraisal talks, and both managers and employees agreed that the talk is of high significance. The purpose of the talk is to notice, develop and support the employees, create common goals and to exchange feedback between the parties. The interviews indicate that all respondents are receptive towards both positive and negative feedback during the performance appraisal talk. According to the managers and employees, the receptivity to feedback depends on the individual and the current situation. Positive feedback is preferred and feels easier to receive and process, but at the same time, negative feedback is also regarded as needful. / Formella samtal mellan medarbetare och chef har länge existerat i organisationer som ett verktyg för att nå satta mål i organisationen och bana väg för utveckling av både medarbetare och organisation. Utveckling förutsätter att feedback utbyts mellan parterna vilket bedöms som ett av samtalets viktigaste funktioner. Trots samtalets syfte, påvisar tidigare forskning attdet finns tveksamhet och missnöje bland anställda kring samtalets praktiska användbarhet. Det är av betydelse att anställda har en positiv inställning till medarbetarsamtal och dess funktion för att det ska skapa gynnsamma effekter för organisationen. Studien syftardärmed till att förstå medarbetares respektive chefers uppfattning om medarbetarsamtal samt skapa förståelse för parternas mottaglighet för feedback i samtalen. Forskningsmetoden följer en kvalitativ ansats och en fallstudiehar genomförts på olika kontor i Handelsbanken. För att uppnå studiens syfte har totalt 8 semi-strukturerade intervjuer genomförts med chefer och medarbetare på kontorsnivå. Resultatet visaratt samtligarespondenter har en positiv inställning till medarbetarsamtal på arbetsplatsen och både chefer och medarbetare var ense om att samtalet är betydelsefullt. Resultatet tyder på att medarbetarsamtalet handlar om att uppmärksamma, utveckla och stödja medarbetarna. Samtalet syftar även till att skapa en gemensam syn kring mål samtattförmedla feedback mellan chef och medarbetare. Samtliga respondenteri studienär mottagliga för både positiv och negativ feedback i samband med samtalen. Enligt både chefs-och medarbetarperspektivet är mottagligheten för feedback beroende av individen och situationen. Positiv feedback föredras och upplevs vara lättare att motta samt bearbeta, men samtidigt anses det behövligt att även motta negativ feedback.

Communication has been identified as an essential part of a successfully perpetuating system. In conjunction with systemic feedback processes, communication, by its very nature, plays an integral role in the way that the system operates and continues to survive. General systems theory sees communication and feedback as being understood within the context in which they appear as well as in the context of the larger system. This dissertation provides an examination of communication process within the system of a marketing research organisation. Particular attention was given to the departments within the organisation that oversee the research process as a whole. Since the organisation relies heavily on processes, systems and communication to effectively and successfully manage a research project, these aspects were examined from a systems theory perspective in order to identify areas of concern and to provide appropriate recommendations for improvement. The research design was qualitative, and data were collected by means of fourteen in-depth interviews conducted with relevant role players representing management and team members from three areas of expertise. Additional depth to the data was provided through triangulation, using conferences and observation of meetings as additional information sources. Through concept mapping and thematic analysis of the transcripts and other data, four main, interrelated themes relating to communication within the organisation emerged. These are (1) lack of vision, referring to a general and specific lack of a sense of a common goal; (2) inefficient communication processes that cause a gap between top management and other employees regarding decision making, and a lack of feedback and follow-through on expectations; (3) lack of team cohesion, creating a sense of isolation between teams, uncertainty about expectations, and a vagueness regarding roles and responsibilities; and lastly (4) skills and resource limitation, indicating a lack of training and supervision, and a lack of adherence to procedures. In order to improve communication and feedback processes, it is recommended that the organisation clearly communicates goals and objectives to employees; formalises project planning procedures; instates regular meetings that include all staff; implements sufficient and effective supervision and training; and applies a multirater evaluation and appraisal programme. / Dissertation (MA (Research Psychology))--University of Pretoria, 2007. / Psychology / unrestricted

The manner by which courts view performance appraisals in relation to the outcome of case is certainly a topic worthy of discussion. Utilizing the framework used within the work of Werner and Bolino (1997), the following study was able to accomplish two main goals: (1) update the information of Werner and Bolino (1997) by evaluating modern cases, and (2) to evaluate new data regarding age discrimination utilizing the same framework as Werner and Bolino (1997). Utilizing chi-square analysis to test all of the hypotheses, it was demonstrated that there was statistical significance in performance appraisals with the presence of a job analysis regarding court outcome. Other variables such as appraisal basis (trait, behavioral, MBO), triangulation, and appraisal frequency did not have any statistical significance. Out of the six new hypotheses tested, all showed statistical significance except for one. These hypotheses showcased the immense differences in how different forms of discrimination are viewed by the court even with respect to the performance appraisal. This was especially true with age discrimination in comparison to every other form of discrimination. In conclusion the following study accomplished its two main goals by displaying consistency with Werner and Bolino’s work and successfully evaluating new variables to support the hypotheses that involve differences between different forms of discrimination and the outcome of the court case.