Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis. Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified. Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the Internal Revenue Service (IRS). These data provided the opportunity for analysis relating to questions of quality of services offered by commercial income tax preparers. The analysis evaluated differences in error rates or amounts between returns prepared in a highly regulated state--Oregon, a state with minimum regulation--California, and the remaining forty-eight unregulated states. Items were chosen from the tax returns to evaluate the integrity and competency of the tax preparer, the effect of continuing education, and the accumulated effect of the totals of income, adjustments, and deductions. Descriptive statistics, cluster analysis, and non-parametric methods were used to test the hypotheses. Descriptive measures indicated that Oregon's error rates were among the lowest while California's errors were among the highest in the country. Cluster analysis grouped Oregon with states in the midwest while California grouped with other states in the sunbelt. The non-parametric tests indicated that Oregon's error rates and amounts were statistically smaller than the unregulated states. When Oregon was compared to the clustered states or to other states in the Northwest, the differences were not significant. When the samples from California were compared to those from the unregulated states, it was evident that the error rates were substantially higher in California. When California's errors were considered relative to the states from the sunbelt, the results were similar. The final comparison was made relative to levels of regulation. The errors on the returns from California were significantly larger than those from Oregon in all areas tested.

The research objectives were to determine (a) interrelationships among components of Korean apparel retail stores' management strategies, (b) effects of perceived environmental uncertainty on their management strategies, (c) effects of stores' management strategies on their performance, and (d) market-orientation strategies the stores have implemented. Four hundred top managers of Korean apparel stores in Seoul, Busan, Suwon, Daejeon, and Daegu completed a questionnaire. A structural equations model was used to test the hypotheses concerning relationships between the research variables. The exogenous variables include components of perceived environmental uncertainty (market turbulence, competitive intensity) and top management's willingness to adapt a changing market (top-management emphasis and risk aversion). The endogenous variables include components of market-orientation strategy (intelligence generation, intelligence dissemination, response design, response implementation), organicity of organizational structure (centralization, formalization, specialization), and satisfaction with store performance (relative to other Korean retail stores, relative to key competitors). Many of the hypotheses were supported. Perceived market turbulence positively affected stores' market-orientation strategies and functional specialization. Market orientation strategy positively affected stores' functional specialization and centralization of decision making. Intelligence generation positively affected satisfaction with store performance relative to other Korean retail stores and relative to key competitors, and response implementation positively affected satisfaction with store performance relative to other Korean retail stores. Some positive relationships were found between perceived environmental uncertainty and top management's willingness to adapt to a changing market. Also, seven of the eight tested relationships were significant and positive between market-orientation strategy and top management's willingness to adapt to a changing market. Top-management emphasis positively affected organicity of organizational structure. Formalization of store structure positively affected satisfaction with store performance relative to other Korean retail stores and relative to key competitors. A major conclusion is that Korean apparel stores' top managers did not view environmental conditions as important influences on their stores' performance, although their perceptions of environmental uncertainty affected their stores' strategic management in such terms as response design, intelligence generation, and intelligence dissemination.. In addition, despite the positive effects of perceived environmental uncertainty on stores' centralization and functional specialization, the top managers appeared reluctant to fundamentally change their stores' organizational structures. / Ph. D.

Successful innovations have been assumed by prior literature to ultimately be adopted by all competitors within an industry based on social explanations or economic rationale specific to the efficiency of the innovation. However, capabilities possessed by a firm can enhance or inhibit the adoption based upon their similarity to those used in the innovation. In categorizing a firm's capabilities as complementary, substitutive, or neutralizing to the innovation, this study provides an economic explanation for the role of internal capabilities in adoption decisions. Using a sample of professional football teams adopting the West Coast Offense, I find that capabilities influence the decision process in favor of adopting for organizations with complementary and substitutive capabilities. The role of knowledge from the innovator is highlighted in adopting the innovation, but fails to moderate the relationship between adoption and firm performance. I also illustrate how adopting firms with complementary capabilities outperform those organizations with similar capabilities that elect not to adopt. Finally, I demonstrate that firms with neutralizing capabilities are better off not adopting the innovation based on comparative performance of adopters and non-adopters. The overall results suggest a greater emphasis on internal capabilities of the firm in innovation adoption and reconsideration of theories stating that innovations should be adopted throughout an industry.

Over more than three decades, there has been a sustained interest in strategic planning in the public sector to secure positive outcomes and long-term growth. However, several authors argued that strategic planning is limited, costly, time consuming and not producing the needed outcomes. Previous research has focused almost upon developed, and not on developing countries, for instance, the Kingdom of Bahrain. This gap in the knowledge provides the justification for this research. Using survey method, this research aims to explore strategic management practices in the public sector of Bahrain. Using both interviews and questionnaires as the mixed methods was more convincing and produced more comprehensive findings and hence stronger credibility. The findings reveal that the strategic management process was not effective in the researched organizations in the strategic formulation stage, the strategic implementation stage, and the strategic evaluation stage. The findings also reveal that there is a low satisfaction level with strategic management process within most of the organizations surveyed. Moreover, the findings revealed that the progress in the transition from strategic planning to a strategic management approach was limited. However, some of the organizations were found to be at the start of such a transition and this may be a good sign. Additionally, the findings reported many leading edge elements that are closely related to this transition, and help to successfully implement organizational objectives. Finally, the present research is proposing a strategic management model to increase the ability to formulate, implement and evaluate better future governmental strategic plans.

No / In most countries, statistics show that 99% of businesses are classified as ?small businesses?. In the UK alone, 99.8% of businesses employ less than 250 staff and these companies contribute more than a half of the UK's turnover. This new textbook goes where other strategic management texts have not and focuses on these small and medium size enterprises (SMEs), rather than focussing on large corporations and the actions of their CEOs. The authors consider how managers of small firms perceive the processes associated with strategic management, what decisions and actions they adopt to ensure competitive advantage, how business strategies are formulated and implemented in SMEs, and what the strategic role of entrepreneurship within small businesses is. They also discuss how SMEs should act for maximum competitive advantage, and consider the ?gap? between ideal theory and practice. This unique textbook will be essential for students on Small Business, Entrepreneurship and Enterprise modules at undergraduate and Masters level, and will also be useful on core modules in Strategy, Business Policy and Strategic Management at all levels.

Magistro darbe yra išanalizuoti įvairių Lietuvos ir užsienio autorių mokslinės literatūros šaltiniai apie strateginio valdymo struktūrą, procesą, strategines alternatyvas, strategijos gyvendinimo ir kontrolės procesus. Išsamiai išnagrinėtos teorinės organizacijos valdymo strategijos. Darbe išnagrinėti šie mokslinėje literatūroje nurodomi bei Šiaulių rajono savivaldybės švietimo centre naudoti strateginio planavimo etapai: misija, vizija, tikslai, išorines aplinkos analize ir įvertinimas, vidinės aplinkos analize ir įvertinimas, strateginės alternatyvos, strategijos parinkimas, strategijos realizavimas, kontrolė ir strategijos įvertinimas. Analizuota, kaip Šiaulių rajono savivaldybės švietimo centro klientai vertina teikiamas paslaugas, jų kokybę. Tyrimo metu siekta išsiaiškinti ar strateginio valdymo kokybė priklauso nuo paslaugos gavėjų vidinės motyvacijos, paslaugos kokybės ir bendro paslaugos teikėjo įvaizdžio. Tyrimas patvirtino hipotezę, kad Šiaulių rajono savivaldybės švietimo centro strateginio valdymo kokybė priklauso nuo teikiamų paslaugų kokybės, dalyvių motyvacijos ir įvaizdžio formavimo. Tyrimo išvados parodė, kad švietimo centro strateginis valdymas yra kokybiškas: centro klientai teigiamai vertina teikiamų paslaugų kokybę, bei bendrąjį centro įvaizdį, jų kvalifikacijos tobulinimosi poreikiai tenkinami. Tyrime dalyvavo 200 Šiaulių rajono mokytojų, kurie naudojasi švietimo centro teikiamomis paslaugomis. Tyrimas atskleidė reprezentacijų turinį... [toliau žr. visą tekstą] / The different Lithuanian and foreign authors‘ scientific literature sources about the structure of strategic management, process, strategic alternatives, the processes of strategy realisation and control have been analysed in the master‘s paper. The theoretical institution management strategies have been thoroughly analysed in this work. The following strategic planning stages indicated in scientific literature and municipality education centre of Šiauliai district have been analysed in the work: mission, vision, objectives, the analysis and evaluation of external and internal environment, strategic alternatives, the choice, realisation, control and evaluation of strategy. The object of the analysis has been the clients‘ evaluation of provided service quality in Šiauliai district municipality education centre. The aim of the survey has been to ascertain whether the quality of strategic management depends on the internal motivation of service receiver, service quality and general image of service provider or not. The survey has confirmed the hypothesis that the strategic management quality of Šiauliai district municipality education centre depends on the quality of the provided service, motivation of participants and image formation. The results of the research showed that, strategic management of education centre is of a good quality: the clients of the centre have evaluated the quality of service and the general image of the centre positively, i.e. their needs of... [to full text]

The aim of the dissertation was to specify and define the strategic management in small enterprises in the field of services. Based on the information gathered, determine the level of strategic management in small service enterprises and propose a general model of strategic management for them. The questionnaire survey method, accompanied by semi-structured interviews with representatives of the company management, statistical methods and contextual analysis were used to meet the target. In order to determine the level of strategic management, a composite indicator of the strategic management implementation level was created based on selected strategic management characteristics (LSM) identified on the basis of literature studies. Based on the points earned, enterprises were divided into three groups, namely: strategically managed, partially strategic, and strategically not managed enterprises. Further, the LSM indicator was determined in relation to the legal form of business, the business focus (scope) and the size of the enterprise (number of employees). Research results show that the level of strategic management in the enterprise depends on the size of the enterprise (the number of employees) and on the contrary doesn't depend on business activity and the legal form of business. Added value to the created model is proposed "checklist", which serves entrepreneurs as a simple guide in implementing strategic management.

p. 1 - 133 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-01-24T17:35:54Z No. of bitstreams: 1 3333.pdf: 2956531 bytes, checksum: 834928dcc5c41e29dfbd1c7990284344 (MD5) / Made available in DSpace on 2013-01-24T17:35:54Z (GMT). No. of bitstreams: 1 3333.pdf: 2956531 bytes, checksum: 834928dcc5c41e29dfbd1c7990284344 (MD5) Previous issue date: 2008 / Esta dissertação propõem-se a apresentar um modelo de implementação da gestão estratégica em organizações públicas com uso integrado do Balanced Scorecard (BSC) e do Governo Matricial (GM), após apresentar uma revisão bibliográfica sobre o Balanced Scorecard e sobre o Governo Matricial, na qual foram estabelecidos elementos de comparação e análise entre estas duas metodologias e foram identificadas as possibilidades de complementaridade entre elas para auxiliar a implementação da estratégia de organizações públicas. O modelo é composto por seis etapas: Concepção da Estratégia; Tradução da Estratégia (Planejamento Estratégico); Alinhamento da Organização com a Estratégia; Atribuição de Responsabilidades; Alinhamento dos Processos internos com a Estratégia (Planejamento Operacional); Acompanhamento e Avaliação de Resultados. Para a elaboração do modelo proposto foi estudado o caso da implementação conjunta das duas metodologias no Ministério da Saúde. E ao final do trabalho cumpriram-se os objetivos propostos, pois o GM e o BSC foram analisados à luz dos elementos de comparação propostos, foram identificados os pontos de complementaridade entre as metodologias, e por fim foi apresentado um modelo que possibilita auxiliar a implementação da estratégia em organizações públicas. / Salvador

Aim – The aim of this study is to explore how Management accountants (MAs) participate in strategic management processes nowadays and to explain reasons for potential differences in involvement of MAs in strategic management processes between different organizations.Method - The study is based on a multi-case study approach conducted among three independent companies in Sweden. The information from semi-structural interviews with MAs and archival data in form of job announcements for Senior MAs positions is used to analyze and cross-check the relationship. The time-horizon is cross-sectional.Findings - The study shows that involvement of MAs in strategic management processes varies a lot within organizations being influenced by the following factors: personal traits, business knowledge, relationship with management and established role. Some major variations on cross-company level are identified between subsidiary and HQ, and between representatives of different capital ownership forms.Conclusions - The study suggests that power imbalance in organizations hinders applying critical thinking and expressing objective opinion by MAs, that makes it difficult to claim a fully explicit business-partner role. Process of MAs’ involvement in the strategic management decision making presents a product of interrelation between two strategies for legitimizing of truth claims proposed by Heizmann and Olsson (2015): executing power of authority and executing power of expertise.

The purpose of this research was the evaluation of the American Strategic Duration Perspective, generally accepted and often criticized for being performance based shorttermism, to the detriment of its long term economic sustenance. The study sampled three hundred and thirty one corporate strategic leaders in three categories, namely; American, Japanese and Japanese-American. The survey instrument was a written, cross sectional, questionnaire. The study evaluated the American Strategic Duration Perspective in contrast to; the Japanese Strategic Duration Perspective, generally accepted as long-termism, secondly, by measuring Japanese-American SDP. adaptation made in relation or response to the American Operating Environment. The traditional Japanese-American Strategic Duration Perspective is Japanese long-termism. Thus, JapaneseAmerican SDP. adjustment to the American Operating Environment would "objectively' demonstrate whether the American Strategic Duration Perspective was an appropriate subjective (Japanese-American) perception or not. The data reflected that not only had the Japanese-American sample become more American in Strategic Duration Perspective, but that the Japanese had themselves shortened their SDP. "independent" of the American Operating Environment. These facts supported the status quo American Strategic Duration Perspective. Further, the shortening of Strategic Duration Perspective by the Japanese sample reflects a broader, global trend toward an increasingly RealTimestrategic management model / Economic and Management Sciences / D. BL.