Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-04-04T21:36:02Z No. of bitstreams: 2 Paulo Rog??rio Gomes Gon??alves.pdf: 5642577 bytes, checksum: deb01b20b62885c60e71197343469d33 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-04-04T21:36:02Z (GMT). No. of bitstreams: 2 Paulo Rog??rio Gomes Gon??alves.pdf: 5642577 bytes, checksum: deb01b20b62885c60e71197343469d33 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-03-17 / This study sought to investigate how the strategic positioning of Accounting Organizations with the implementation of the Public Digital Bookkeeping System - SPED. For this carried out a quantitative classification, descriptive and survey, in which a questionnaire was applied to obtain the data. The results showed that 83.30% of survey participants accounting organizations opted for the generic strategy of "differentiation" (PORTER, 2004), that is, they positioned themselves in order to provide services with higher quality and invest in their organizational structures, seeking to offer superior benefits those of competitors. / Este trabalho procurou investigar qual o posicionamento estrat??gico das organiza????es cont??beis com a implanta????o do Sistema P??blico de Escritura????o Digital - SPED. Para isso realizou-se uma pesquisa de classifica????o quantitativa, descritiva e de levantamento (survey), no qual foi aplicado um question??rio para a obten????o dos dados. Os resultados demonstraram que 83,30% das organiza????es cont??beis participantes da pesquisa optaram pela estrat??gia gen??rica de "Diferencia????o" (PORTER, 2004), ou seja, se posicionaram visando prestar servi??os com maior qualidade e investir nas suas estruturas organizacionais, procurando oferecer benef??cios superiores aos dos concorrentes.

Made available in DSpace on 2016-04-04T18:36:24Z (GMT). No. of bitstreams: 1 Antonio Sergio Cella1.pdf: 2252773 bytes, checksum: b07b9322f50735c7330ef7a789c64317 (MD5) Previous issue date: 2006-10-17 / Research on the use of the information systems for the strategical management of the Private Higher Education. They are argued, first, the historical antecedents of higher education in Brazil, the question of the privatization of education, the regulation of the private higher education and the performance at period from 1994 to 2004. Shows the necessity of the private institutions to adopt a management directed toward the strategical performance, the elaboration of the Plan of Institutional Development and the development and implantation of a model of institutional strategical planning. After that, the categories of the information systems, the proposal of a model of strategical information system with its functional structure and applicabilities are demonstrated, the proposal of a management information system and the importance of the evaluation systems and strategical control. Finally, it is concluded presenting the results and suggestions of future studies. / Pesquisa sobre a utiliza??o dos sistemas de informa??es para a gest?o estrat?gica das Institui??es de Ensino Superior-Privadas. Discutem-se, primeiramente, os antecedentes hist?ricos do ensino superior no Brasil, a quest?o da privatiza??o do ensino, a regulamenta??o das IES privadas e o desempenho da educa??o superior no per?odo de 1994 a 2004. Demonstra-se a necessidade das institui??es privadas adotarem uma gest?o voltada para o desempenho estrat?gico, a elabora??o do Plano de Desenvolvimento Institucional e o desenvolvimento e implanta??o de um modelo de planejamento estrat?gico institucional. Em seguida, demonstra-se a categoria dos sistemas de informa??o, a proposta de um modelo de sistema de informa??es estrat?gicas com sua estrutura funcional e aplicabilidades, a proposta de um sistema de informa??es gerenciais e a import?ncia dos sistemas de avalia??o e controle estrat?gico. Finalmente, conclui-se apresentando os resultados e sugest?es de estudos futuros.

Made available in DSpace on 2014-12-17T14:52:49Z (GMT). No. of bitstreams: 1 GilbertoFLJ_DISSERT.pdf: 1079348 bytes, checksum: 07954cc10a9bae8978aece56b3f38e50 (MD5) Previous issue date: 2008-12-05 / This Master of Science Thesis investigates in an exploratory modeling the idea of strategy consistency applying as an assessment tool a model of performance indicators of a higher education institution based on the balanced scorecard (BSC). It is carried on a review of conceptual BSC perspective hierarchy models and of studies on higher education institution in Brazil and worldwide. From a BSC model with three indicators at each perspective is carried on a case study with directors and coordinators of a private higher education institution with a descriptive and multivariate analysis using cluster analysis. The main findings point to a different perception of respondents on the importance level of the perspectives with a higher importance level given to Learning and Growth and Process that to Customer and Financial. Particularly, the financial perspective got a importance level significantly lower that the others, what suggests an inconsistency on the strategy deployment on the institution considered in terms of the perception of the managerial levels of the importance level of the perspectives / Esta Tese investiga de modo explorat?rio a id?ia de consist?ncia estrat?gica usando como ferramenta para sua verifica??o uma modelagem dos indicadores de desempenho de Institui??o de Ensino Superior (IES) privada na abordagem do Balanced Scorecard (BSC). ? feita uma revis?o dos modelos conceituais de hierarquia das perspectivas do BSC e de estudos em institui??es de ensino superior no Brasil e no mundo. A partir de um modelo de BSC com tr?s indicadores em cada perspectiva ? feito um estudo de caso com diretores e coordenadores de uma IES privada e realizado uma an?lise descritiva e multivariada com an?lise de cluster. Os principais resultados apontam para uma diferente percep??o dos gestores quanto ? import?ncia das diferentes perspectivas, com um maior grau de import?ncia dado ?s perspectivas Aprendizagem e Crescimento e Processo do que a Cliente e Financeira. Em particular, a perspectiva financeira teve import?ncia percebida significativamente menor que as outras perspectivas, o que revela uma inconsist?ncia estrat?gica na gest?o da IES em termos da percep??o dos gestores sobre a hierarquia das perspectivas