Submitted by Socorro Pontes (socorrop@ufersa.edu.br) on 2017-08-07T14:55:38Z No. of bitstreams: 1 SamaraMNC_DISSERT.pdf: 1656782 bytes, checksum: 14d13b14e5fb9811052e4230f52b7f62 (MD5) / Made available in DSpace on 2017-08-07T14:55:38Z (GMT). No. of bitstreams: 1 SamaraMNC_DISSERT.pdf: 1656782 bytes, checksum: 14d13b14e5fb9811052e4230f52b7f62 (MD5) Previous issue date: 2017-02-22 / Fundação de Apoio à Pesquisa do RN / Corporate Social Responsibility has emerged and perpetuated itself in organizations as a response to state intervention, as a means of guaranteeing the current economic system. In general terms, society and the market have been demanding from the business community a socially responsible attitude in order to minimize not only existing social inequalities but also the negative impact caused by the development of activities in some sectors of the economy. The CSR also enters the organizations through the hands of the Professional Administrator, formed by the Universities, which give him concepts and practices aimed at the knowledge of the management field. Therefore, the present study analyzes the perception of management graduates, from the Universidade Federal Rural do Semi-Àrido, about four conceptual perspectives of CSR. The objective of this study is to identify the occurrence of changes in the conception of responsibility that the administrator experienced in his training and that which is practiced in the company in which he works. This is a qualitative and descriptive research, which selected 15 graduates of the last two pedagogical projects of the mentioned teaching institution, who work in administrative activities in the public and service sectors, in micro, small, medium and large companies. Interviews were used as a data collection tool, applied to graduates. The research showed that there are no changes in the conception of social responsibility that the administrator experienced in his / her formation, however, this one is not able to be effective in the company that acts, because while the egress has its training focused on the Perspective of Competitive Advantage and Systemic, The organization, experiences practices focused on the Social Action Perspective / A Responsabilidade Social Corporativa surgiu e se perpetua nas organizações como resposta à intervenção estatal, como meio de garantir o sistema econômico vigente. Em termos gerais, a sociedade e o mercado têm cobrado do empresariado uma postura socialmente responsável buscando minimizar não somente as desigualdades sociais existentes, mas também o impacto negativo causado pelo desenvolvimento de atividades de alguns setores da economia. A RSC adentra nas organizações também pelas mãos do Administrador Profissional, formado pelas Universidades, que lhe imprimem conceitos e práticas voltadas ao conhecimento do campo de gestão. Diante disso, o presente estudo analisa a percepção dos egressos de administração, da Universidade Federal Rural do Semi-Árido, sobre quatro perspectivas conceituais de RSC. O objetivo deste estudo consiste em identificar a ocorrência de mudanças na concepção de responsabilidade que o administrador vivenciou em sua formação e aquela que é praticada na empresa em que atua. Trata-se de uma pesquisa qualitativa e descritiva, que selecionou 15 egressos dos dois últimos projetos pedagógicos de curso, da instituição de ensino mencionada, que trabalham em atividades administrativas nos setores público e de serviço, em micro, pequenas, médias e grandes empresas. Utilizaram-se entrevistas como ferramenta de coleta de dados, aplicadas aos egressos. A pesquisa demonstrou que não ocorrem mudanças na concepção de responsabilidade social que o administrador vivenciou em sua formação, contudo, esta não é capaz de se efetivar na empresa que atua, pois enquanto o egresso tem sua formação voltada para as Perspectivas de Vantagem Competitiva e Sistêmica, a organização, vivencia práticas voltadas para a Perspectiva de Ação Social / 2017-08-07

Ces dernières années, de nombreuses organisations professionnelles ont pris un important tournant gestionnaire. Les professionnels sont enjoints à intégrer dans leur rôle de nouvelles prérogatives et à mobiliser des instruments de gestion. L’injonction ainsi adressée aux professionnels interroge, dans le même temps, les rôles des gestionnaires traditionnels. Cette thèse s’intéresse à la manière dont les instruments de gestion, incarnation d’une logique économique et gestionnaire nouvelle, interviennent dans la constitution des rôles organisationnels. Afin de mieux saisir ce phénomène, nous étudions le cas du déploiement d’instruments de contrôle de gestion dans un important hôpital public français. Les hôpitaux sont en effet soumis à des exigences d’efficience croissantes, tant sur le plan économique que celui de la qualité des soins. Dans le sillage des réformes du financement des hôpitaux (tarification à l’activité) et de la nouvelle gouvernance, certains médecins et cadres de santé sont désormais en charge de la gestion de pools de services (pôles). Ils sont responsabilisés par le biais de contrats de pôle passés avec la direction, et sont invités à gérer leur pôle en mobilisant des instruments de suivi financiers inédits. En nous appuyant sur la théorie de l’acteur-réseau et en considérant l’établissement de nouveaux phénomènes socio-organisationnels comme un mouvement d’associations entre objets et humains, nous mettons en évidence l’action conjointe des instruments de gestion et des individus dans la constitution des rôles : les instruments de gestion ouvrent de nouvelles voies de pensée et d’action pour les individus, et les individus mettent en pratique ces instruments de multiples façon. Si les instruments de gestion prescrivent de nouveaux rôles de gestion, nous montrons que ce sont les interactions à l'oeuvre, entre instruments et individus, qui conduisent à l'internalisation du rôle prescrit. Sur un plan plus empirique, nous soulignons la nécessité de mener une réflexion locale tant sur la forme des instruments introduits et leurs finalités, que sur les missions des professionnels responsables de pôles et de directions fonctionnelles. / In the last few years, many professional organizations have gone through decisive managerial changes. Professionals are asked to take on new responsibilities and use management tools. At the same time, this new demand infringes on the role of classical managers. This thesis examines how management tools, as the embodiment of a new economic and managerial logic, impacts the building of organizational roles. In order to deepen our understanding of this phenomenon, we study the implantation of management accounting tools in a large French public hospital. Hospitals are currently facing growing demands for efficiency, in terms of costs and quality of care. Following the financing (prospective payment system) and governing reforms, some doctors and head nurses become responsible for a pool of services (clinical divisions). They are made responsible through a contractual engagement with the hospital management, and are encouraged to manage their division using new financial monitoring tools. Using the actor-network theory, we see the emergence of a new social-organizational phenomenon as a movement of associations between objects and humans. We thus show the joined action of management tools and individuals in the building of roles: management tools open new possibilities of thinking and actions for individuals, while individuals put in practice these tools in multiple ways. Although management tools prescribe new managerial roles, role internalization may be achieved only when tools and individuals interact. From an empirical perspective, we underline the need to fine-tune both design and objectives of the tools, as well as clarifying the missions of clinical divisions’ heads and managers.