This thesis is dealing with the topic of the strategic performance management and cultural consequences of its implementation at emerging markets. The foremost goal of this thesis was to break down key issues which should be addressed by C-level management when considering implementation of Balanced Scorecards in emerging markets. Key issues which were addressed in this thesis: Cultural differences between emerging and developed countries; Knowledge worker as the key production factor in services; Theory of the Performance Management; Theory of Balanced Scorecards; Strategic implications of the implementation of Balanced Scorecards; Alternative approaches to Balanced Scorecards

In recent years, the healthcare policies and medical environment in Taiwan are changing, many hospitals face the pressure of their operating, and the surviving problems encounter many hospitals, especially for community hospitals. Because the development of hospitals in Taiwan is polarized, the number of community hospitals decreases abruptly in recent years. Foreseeably, community hospitals will face more difficult challenges and surviving problems. Therefore, the case study hospital wants to build a strategic performance system by using balanced scorecard (BSC) and chooses the hemodialysis center as the first unit to implement BSC. To introduce BSC into the hospital, we expect that BSC can transform organization¡¦s objectives into real actions, increase the competitive ability, and establish the foundation of the hospital¡¦s everlasting operation. In the initial stage of the research, we developed a BSC team through SWOT analysis and group thinking to make the mission, core value, and vision of the community hospital and hemodialysis center, developed the strategies of the hemodialysis center, and completed the components of BSC. Afterwards, according to the four perspectives of BSC: customer, finance, internal processes, and learning and growth, we made some measurable indicators of performance to evaluate the performance of the hemodialysis center through the paper review and team discussion. Moreover, the strategy goals are achieved, and the strategies are successfully implemented to help the hemodialysis center fulfill the mission, vision, and core value on the basis of the balance status of the performance measurement inside and outside. The research used some measurable indicators to measure the performance of the hemodialysis center, and compared the information that is before and after BSC has been implemented. In addition to showing the implemented results, we also correct and update the BSC of the homedialysis center through the learning and feedback processes and make a more efficient BSC to build a better strategic performance management system. We also take care about the issue of resource invested and cost, and make some brief discussions. The most important thing is, during the research time, that we recorded some problems and obstacles when implementing BSC, and the information can provide some following researches as reference resources. Through the experience sharing, we hope that other community hospitals wanting to use BSC to build a strategic performance management system can reduce some obstacles and implement BSC more efficiently.

This thesis presents the findings from two case study examinations of strategic performance measurement systems within two turbulent environmental contexts: the U.S. security software industry and the U.S. health care industry. Despite a three-­‐decade emphasis on performance measurement research, little empirical work has been carried out inside turbulent settings—contexts characterized by rapid change, high levels of instability and complex configurations among environmental variables. This research targets that gap. Through exploratory case studies from seven security software firms paired with a single in-­‐ depth case investigation within a transforming health care system, this study addresses the question: “how do firms in turbulent environments measure strategic performance?” The research found that in turbulent environments, an effective strategic performance measurement system contains six interrelated elements: management aims, performance objectives, uncertainty areas, decision data, management attention and performance measures. Top managers focus on their aims and performance objectives to meet requirements via a closed-­‐loop approach while monitoring uncertainty areas and gathering decision data in an open-­‐loop way. This union of feedback and feedforward control enables dynamic interaction among the various elements of the system all of which are informed by performance measure data. Effective use is moderated by management’s focus of attention. The research has implications for information processing and management control literature; it extends existing theory to incorporate the use of semi-­‐structures within the framework of the strategic performance measurement system as a means of overcoming the challenges of uncertainty. Further, the research contradicts both extant literature and practice convention that claims strategic performance measurement frameworks need to be balanced to be effective. Practitioners are provided with a strategic performance measurement framework for use in turbulent environments. The framework would benefit from further examination in a variety of different, equally turbulent, contexts.

This thesis presents the findings from two case study examinations of strategic performance measurement systems within two turbulent environmental contexts: the U.S. security software industry and the U.S. health care industry. Despite a three-­‐decade emphasis on performance measurement research, little empirical work has been carried out inside turbulent settings—contexts characterized by rapid change, high levels of instability and complex configurations among environmental variables. This research targets that gap. Through exploratory case studies from seven security software firms paired with a single in-­‐ depth case investigation within a transforming health care system, this study addresses the question: “how do firms in turbulent environments measure strategic performance?” The research found that in turbulent environments, an effective strategic performance measurement system contains six interrelated elements: management aims, performance objectives, uncertainty areas, decision data, management attention and performance measures. Top managers focus on their aims and performance objectives to meet requirements via a closed-­‐loop approach while monitoring uncertainty areas and gathering decision data in an open-­‐loop way. This union of feedback and feedforward control enables dynamic interaction among the various elements of the system all of which are informed by performance measure data. Effective use is moderated by management’s focus of attention. The research has implications for information processing and management control literature; it extends existing theory to incorporate the use of semi-­‐structures within the framework of the strategic performance measurement system as a means of overcoming the challenges of uncertainty. Further, the research contradicts both extant literature and practice convention that claims strategic performance measurement frameworks need to be balanced to be effective. Practitioners are provided with a strategic performance measurement framework for use in turbulent environments. The framework would benefit from further examination in a variety of different, equally turbulent, contexts.

Purpose of the article: In the past, annual reports only included financial measures. More recently, this shareholder value approach has been criticized of leading to a strategic short-term orientation. Consequently, the use of strategic performance measurement systems (SPMSs), namely the Balanced Scorecard (BSC), is proposed to communicate non-financial measures to investors and stakeholders. Besides the distribution of critical information, the disclosure of non-financial measures should strengthen the employees' commitment to the long-term strategy. The purpose of the article is thus to reveal whether Austrian companies disclose their strategic performance measures in their annual reports. Methodology/methods: Two observation points, 2002 and 2012, were chosen to analyse the annual reports of companies listed on the ATX. This period of time allows to observe changes as well as new trends. The annual reports have been downloaded from the companies' homepages or received via email or post. A document and content analysis, followed by a frequency analysis, has been applied to identify several non-financial measures with regard to the following BSC-derived perspectives: Customer perspective, internal business perspective and innovation and learning perspective. Scientific aim: The scientific aim of the following study is to examine the extent to which non-financial performance measures are displayed in annual reports. Findings: The analysis of the annual reports showed a tremendous increase in non-financial measures in the time period between 2002 and 2012, which solely arose from the augmented disclosure activities of the innovation and learning perspective. On the other hand, the customer and internal perspectives decreased in importance. Moreover, the top ten measures in 2002 have changed and are dominated by diversity and environmental issues in the year 2012. Conclusions: Similar findings in the literature as well as the influence of legal disclosure requirements are discussed. Possible limitations are the sole use of the Balanced Scorecard as a SPMS or the chosen time period of ten years.

審視2016年台灣太陽能族群的半年報，發現各家廠商第二季獲利急速破底，在面對全球化市場及激烈的競爭，台灣產業面臨環境遭受的挑戰與日俱增，企業若是繼續維持傳統管理制度，將無法面臨競爭力衰退與獲利降低的窘境。因此企業必須在追求永續經營與創造股東價值的目標下，找出企業發展之方向，並隨時觀察全球產業競爭環境的變化，以便在經營與管理上調整更適合於新環境的策略，以維持競爭優勢與提升經營績效。 KPI(Key Performance Indicator)即關鍵績效指標，是通過對組織內部管理流程的關鍵參數進行設定、取樣、計算、分析，衡量流程績效的一種目標式量化管理指標，在過去的績效管理(performance management)相關研究當中，大多注重於績效指標(performance index)的設定方式與權重(weight)的設定等，並無全面性的思考組織各階層向下徹底落實，與協同單位的共同權責。本研究將探討績效管理制度發展沿革、使用工具設計與基本精神，並以台灣上市公司T公司為個案，深入介紹這家太陽能電池廠之績效管理制度，重新架構組織全面性的衡量標準，使員工個人及單位績效與企業發展目標相結合。 本研究的結果以下四項加以說明，整理如下： 一.企業績效管理落實進行： 企業審視次年度短期計畫、三年中期計畫及長期計畫之願景及策略，為達成策略目標的成功，應以關鍵績效指標(KPI)的績效評核制度，結合獎金制度作為激勵目的。 二.後續績效改善輔導追縱作業： 優質企業經營需要各種方法、制度，才能產生綜效，而這其中績效管理制度仍為其管理基礎，發現單位內工作表現不佳或績效進度嚴重落後之情形者，應該專案列管並統一擬定績效改善輔導名單。 三.考評者的教育訓練與內部稽核複核制度的建立： 績效管理制度的執行需能掌握其精神，並持續教育各階主管及精進工作方式，以奠定管理基礎，才能再日益精進及創新，使其成為企業新文化進而能應付外在環境變化並建立競爭力，擔任考核的主管在績效考核前應接受完整的訓練與輔導。 四.真實面對既有的管理盲點 績效管理模式只著重於消極被動的績效成果考核，而未作到主動引導員工，所以必須能主動創造工作績效的功能。再者常因部門展開之工作目標與企業整體目標間的關聯性不佳，以致達不到部門個人與企業營運績效相結合的期望。

Submitted by Odilio Hilario Moreira Júnior (odilio@espm.br) on 2016-11-29T13:13:28Z No. of bitstreams: 1 Debora Atala Mendes Pires.pdf: 2097569 bytes, checksum: 4967cf78e4eb671223d70b08179964b5 (MD5) / Approved for entry into archive by Odilio Hilario Moreira Júnior (odilio@espm.br) on 2016-11-29T13:13:46Z (GMT) No. of bitstreams: 1 Debora Atala Mendes Pires.pdf: 2097569 bytes, checksum: 4967cf78e4eb671223d70b08179964b5 (MD5) / Approved for entry into archive by Odilio Hilario Moreira Júnior (odilio@espm.br) on 2016-11-29T13:38:36Z (GMT) No. of bitstreams: 1 Debora Atala Mendes Pires.pdf: 2097569 bytes, checksum: 4967cf78e4eb671223d70b08179964b5 (MD5) / Made available in DSpace on 2016-11-29T13:51:14Z (GMT). No. of bitstreams: 1 Debora Atala Mendes Pires.pdf: 2097569 bytes, checksum: 4967cf78e4eb671223d70b08179964b5 (MD5) Previous issue date: 2014-05-06 / This research proposes an analysis of international marketing strategies and its influence on the performance of Brazilian subsidiaries of foreign multinationals. On the grounds of three dimensions - strategy, structure and marketing processes, this study sought to assess its influence on the strategic performance of the subsidiary. The literature review encompasses concepts of resource-based view (RBV), multinational companies, the role of subsidiaries and international marketing. To verify the hypotheses of the study, a survey was conducted from a base of 611 foreign subsidiaries in Brazil, from September to November of 2013, the total respondents considered valid was a sample of 109 subsidiaries. Through multivariate analysis as a technique for data analysis, hypotheses were verified. As a result, it is understood that the subsidiaries are adopting a standardized brand strategy, while the other components of the marketing mix are adapted to the local market. The same occurs with the dimensions of structure and marketing processes. Only the variables of brand, advertising and the process of exchange information between leadership showed moderate association with strategic performance. This work brings up as theoretical contributions, new developments about the dimensions of strategy, structure and processes and how decisions are made in emerging markets regarding these dimensions. From the managerial point of view, this research provides inputs to operationalize marketing strategies in emerging markets, understanding that former strategic patterns must be adapted. Therefore, the search for competitive advantage in emerging markets comes from the ability to seamlessly configure dimensions - strategy, structure and marketing processes. When skillfully harnessed, these dimensions provide bases for sustainable competitive advantage, which cannot be easily copied or substituted, and increase efficiency and effectiveness in the implementation of a chosen strategy thus influencing the strategic performance. / Este estudo propõe uma análise sobre a estratégia de marketing internacional e a influência no desempenho estratégico das subsidiárias de multinacionais estrangeiras no Brasil. Pautando-se em três dimensões – estratégia, estrutura e processo de marketing, busca-se avaliar a influência no desempenho estratégico da subsidiária. A revisão teórica engloba conceitos da visão baseada em recursos (RBV), empresas multinacionais, o papel das subsidiárias e o marketing internacional. Para verificar as hipóteses do estudo, foi realizado um survey a partir de uma base de 611 subsidiárias estrangeiras no Brasil, nos meses de setembro a novembro de 2013, sendo que o total de respondentes considerados válidos foi uma amostra de 109 subsidiárias. Por meio de análises multivariadas, como técnica de análise de dados, foram verificadas as hipóteses. A partir dos resultados, compreende-se que as subsidiárias optam por uma estratégia de marca padronizada, enquanto os demais componentes do marketing mix são adaptados ao mercado local. O mesmo ocorre com as dimensões estrutura e processos de marketing. Apenas as variáveis: estratégia de marca, propaganda e processos de troca de informação da liderança apresentam associação moderada sobre o desempenho estratégico da empresa. Como contribuições teóricas, este trabalho traz à tona novas questões sobre as dimensões estratégia, estrutura e processos e como tais decisões são feitas em mercados emergentes. Gerencialmente, este trabalho oferece insumos para operacionalizar estratégias de marketing em mercados emergentes, entendendo que antigos padrões estratégicos devem ser adaptados. Ou seja, busca pela vantagem competitiva em mercados emergentes advém da capacidade em configurar harmoniosamente as dimensões - estratégia, estrutura e processo de marketing. Quando habilmente aproveitadas, essas dimensões oferecem bases de vantagem competitiva sustentável, que não podem ser facilmente copiados ou substituídos e, aumentam a eficácia e a eficiência na implantação de uma estratégia escolhida influenciando assim, no desempenho estratégico.

Made available in DSpace on 2014-12-17T14:52:52Z (GMT). No. of bitstreams: 1 CelioGA.pdf: 1699398 bytes, checksum: 3ac556ed7642c4f023d2f73457ba7ae9 (MD5) Previous issue date: 2006-05-19 / This thesis deals with analyzing the contribution grade of the ISO 9000 quality system to the strategic performance of the Brazilian firms in the Chemistry sector, using the Balanced Scorecard system as reference. An exploratory research is developed to get technical information about these two management systems, with emphasis in their integration. After, a quantitative research is implemented using a questionnaire, to know and to obtain necessaries data for improving statistical estimations of the multiple relationships between the variables and the strategic performance for the universe of 352 Brazilians firms that make use of ISO 9000 as quality system. The size of the sample totalized 111 firms, which represent more than 31% of the selected universe. The main results show different visions of directors and managers about the significant variables that contribute for the strategic performance of the analyzed firms. The ISO 9000 system presents a big contribution to the strategic performance, when referred by the four perspectives of the Balanced Scorecard: learning and growth; internal process; customer and financial. Better performance was verified in the learning and growth perspective and reasonable performance was verified in the financial perspective / Este trabalho tem por objetivo principal analisar o grau de contribui??o do sistema de gest?o da qualidade conforme a norma ISO 9001 para o desempenho estrat?gico das empresas brasileiras do setor qu?mico, cadastradas na Associa??o Brasileira de Normas T?cnicas ABNT, tendo como refer?ncia o sistema de medi??o e gest?o do desempenho Balanced Scorecard. ? desenvolvida uma pesquisa explorat?ria para levantamento das informa??es t?cnicas e bibliogr?ficas existentes sobre os dois temas centrais desta pesquisa ISO 9001:2000 e Balanced Scorecard, com ?nfase na integra??o dos mesmos. Em seguida, ? procedida uma pesquisa quantitativa de campo, atrav?s de question?rio, para conhecimento e levantamento das informa??es necess?rias para an?lise estat?stica descritiva e multivariada do desempenho. Foram consultadas 352 empresas brasileiras do setor qu?mico que adotaram o sistema ISO 9001:2000, das quais 111 responderam ao question?rio corretamente, o que representa mais de 31% do universo pesquisado. Os principais resultados alcan?ados mostram vis?es diferenciadas dos dirigentes e gerentes na escolha das vari?veis significativas que contribuem diretamente para o desempenho estrat?gico das empresas. Para as empresas analisadas, o sistema ISO 9000 impacta, de maneira em geral, com um grau de contribui??o grande para o desempenho estrat?gico

Submitted by Rosangela Silva (rosangela.silva3@unioeste.br) on 2018-05-21T13:35:41Z No. of bitstreams: 2 Lidiane Fernanda Rocha Daradda.pdf: 4319434 bytes, checksum: 941e59df4f8f1ed7079f44a659d00a80 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-21T13:35:41Z (GMT). No. of bitstreams: 2 Lidiane Fernanda Rocha Daradda.pdf: 4319434 bytes, checksum: 941e59df4f8f1ed7079f44a659d00a80 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-02-19 / The theme of this study refers to the use of the Strategic Performance Measurement System (SPMS) in organizations of the third sector, which have required performance mechanisms that apply to the management. Therefore, this research aimed to investigate how the Strategic Performance Measurement System can contribute to strategic planning in the third sector by means of performance indicators, justifying the application of SPMS in this segment that is differentiated and poorly explored. The theoretical reference was based on the Third Sector, Strategic Planning, Strategic Performance Measurement System and Previous Studies. For this purpose, a unique case study and action research with a qualitative focus were performed at AMIC. Data collection consisted of a focus group, questionnaires, documents, organizational records and participant observation, using the case study´s protocol and triangulation of research sources. The results confirmed the research propositions and the findings of the literature, and it was verified that the strategic planning allows the use of the measurement system in the organizations of the third sector through the elaboration of the SWOT Analysis and action plan; the evaluation of strategy implementation contributes to the performance of third sector organizations through the control, monitoring, identified gaps and positive influence on performance; and the elaboration of the own measurement model uses financial and non-financial indicators for the management in the third sector based on strategic direction. Thus, as result of the intervention, the management of the strategic actions was achieved, the implementation of the strategy generated benefits to the performance and the composition of a coherent set of performance measures were obtained. The main contributions show that the SPMS can be used in nonprofit organizations, in addition to those that aim for profit and make use of it, as well as contribute to the theoretical gap on appropriated performance measures to the third sector. / O tema desta pesquisa refere-se ao uso do Sistema de Mensuração de Desempenho Estratégico (Strategic Performance Measurement System - SPMS) em organizações do terceiro setor, as quais têm requerido mecanismos de desempenho que se apliquem a gestão. Dessa forma, este estudo teve por objetivo investigar como o Sistema de Mensuração de Desempenho Estratégico pode contribuir ao planejamento estratégico no terceiro setor por meio de indicadores de desempenho, justificando-se pela aplicação do SPMS nesse segmento diferenciado e pouco explorado. O referencial teórico embasou-se no Terceiro Setor, Planejamento Estratégico, Sistema de Mensuração do Desempenho Estratégico e Estudos Anteriores. Para tanto, um estudo de caso único e pesquisa-ação com enfoque qualitativo foi realizado na AMIC - Associação de Microempresas e Empresas de Pequeno Porte do Oeste do Paraná. A coleta de dados valeu-se de grupo focal, questionários, documentos, registros organizacionais e observação participante, com utilização do protocolo do estudo de caso e triangulação das fontes de pesquisa. Os resultados confirmaram as proposições de pesquisa e os achados da literatura, verificando-se que o planejamento estratégico possibilita a utilização do sistema de mensuração nas organizações do terceiro setor por meio da elaboração da Análise SWOT e plano de ação; a avaliação da implementação da estratégia contribui ao desempenho das organizações do terceiro setor mediante o controle, monitoramento, lacunas identificadas e influência positiva sobre o desempenho; e a elaboração do modelo próprio de mensuração utiliza indicadores financeiros e não financeiros para a gestão no terceiro setor pautados no direcionamento da estratégia. Portanto, como resultado da intervenção obteve-se o gerenciamento das ações estratégicas, benefícios gerados ao desempenho pela implementação da estratégia e composição de um conjunto coerente de medidas de desempenho. As principais contribuições apontam que o SPMS pode ser utilizado nas entidades sem fins lucrativos, além daquelas que visam lucro e fazem uso do mesmo, bem como contribui a lacuna teórica sobre as medidas de desempenho adequadas ao terceiro setor.

[pt] Com o cenário mundial da indústria de energia se tornando cada vez mais competitivo e conturbado, principalmente nos segmentos de petróleo e gás natural, o estabelecimento de alianças e redes estratégicas tornou-se uma porta de entrada para novos mercados e uma maneira de diversificação de portfólios e maximização da capacidade e do desempenho das empresas. O propósito desta dissertação é avaliar os impactos das redes e alianças na gestão estratégica da Área de Negócios Internacional da Petrobras-ANI, levando em conta o atual cenário econômico e as novas perspectivas do setor petrolífero mundial, após a Lei do petróleo brasileira nº 9.478 (1997) que desregulamentou o mercado petrolífero nacional e impulsionou a Petrobras a buscar de novos mercados no exterior. O estudo teve como foco a Petrobras, maior empresa do Brasil e décima segunda no ranking da indústria mundial de petróleo, devido ao seu processo de internacionalização e ao desafio de sustentar sua vantagem competitiva na esfera nacional por meio de alianças estratégica. Para o levantamento dos dados, a pesquisa utilizou-se de uma ampla base de dados pública, proveniente de órgãos reguladores, periódicos, sítios eletrônicos específicos do setor de energia, principalmente, o da própria Petrobras. Além desta investigação documental, o estudo também se baseou nas percepções dos principais executivos da ANI, que foram levantadas por meio de um levantamento cujo instrumento principal foi um questionário predominantemente estruturado. Para analisar as implicações estratégicas da atuação da Petrobras-ANI em redes e alianças, o presente estudo adotou um ferramental analítico desenvolvido por Macedo-Soares que inclui um arcabouço conceitual, listas de referência e uma metodologia de análise estratégica na perspectiva relacional, ou seja, pertinente aos relacionamentos da empresa e às redes formadas por estes. / [en] As the world energy scenario becomes more competitive and turbulent, especially in the case of the oil and gas industry, strategic alliances and networks have been increasingly established to enter new markets, diversify firm portfolio and maximize company`s capacity and performance. The objective of this dissertation is to evaluate the strategic implications of alliances and networks in the case of the International Unit of Petrobras, considering the current economic scenario and new perspectives for the world industry of oil and gas, after the institution of the Law 9.478 (1997) in Brazil, that opened the national oil and gas market and forced Petrobras into international markets. This study focuses on Petrobras, the largest Brazilian company and ranked 12nd among firms in the international energy industry, in greater part because of its internationalization process and desire to sustain its national competitive advantage, by way of strategic alliances. Data for the study was collected making use of a large public database from fiscal entities, daily newsletters and websites, especially from Petrobras. In addition to documental research and with the help of a semi-structured questionnaire, a survey helped collect data regarding the perceptions of Petrobras-ANI`s main executives` on the importance of alliances and networks for Petrobras-ANI`s strategy. The analysis of the strategic implications of Petrobras-ANI`s association in alliances for its businesses was conducted with the help of a set of analytical tools developed by Macedo-Soares to carry out strategic analysis from a relational perspective, i.e., taking into account firm relationships and the networks formed by these.