This work aims to verify the impacts that the reversing process in the results of quality and productivity produced in textile companies in Cearà which adopted this strategy. After analyzing the value chains, many companies that at first outsourced are now rethinking their decisions and when needed taking an inverse approach, that is, not outsourcing their activities any more. That is why it is important to understand what are the main factors that lead to this process. The research related to the outcome is of descriptive and exploring nature; regarding the approach to the problem, it is of quality concerning. Based on bibliographic research that subsidized the referential theory proceeded further investigation giving support to the empirical analyses. Semi-structured Questioner and interviews were carried out with executives managers and operatives in three textile companies of great capacity in CearÃ, based in deliberate exemplification. The results show that the strategic decisions of the reversing process has been motivated by the commitment to the quality of products and procedures, targeting mainly the best quality service to the clients. This derived from several problems pointed out by companies that by outsourcing operate. / O trabalho tem como objetivo verificar os impactos da reverticalizaÃÃo de processos nos resultados de qualidade e produtividade gerados em empresas tÃxteis cearenses que optaram por esta estratÃgia. ApÃs anÃlise na sua cadeia de valor, muitas empresas, que incialmente adotaram o processo da terceirizaÃÃo, estÃo repensando suas decisÃes e quando necessÃrio, seguindo o caminho inverso, ou seja, desterceirizando suas atividades. Portanto, torna-se importante, compreender quais foram os principais fatores motivadores deste processo. A pesquisa, quanto aos fins, à de natureza descritiva e exploratÃria; com relaÃÃo à abordagem do problema, à de foco qualitativo. Com base na pesquisa bibliogrÃfica, que subsidiou o referencial teÃrico, procedeu-se a uma busca de campo, que deu suporte à anÃlise empÃrica. Foram aplicados questionÃrios e entrevistas semi-estruturadas para os gestores executivos e operacionais em trÃs empresas tÃxteis de grande porte do CearÃ, com base na amostragem intencional. Os resultados indicam que a decisÃo estratÃgica da reverticalizaÃÃo foi motivada pelo compromisso com a qualidade de seus produtos e processos, visando principalmente ao melhor atendimento aos clientes. Isto decorreu de problemas diversos observados pelas empresas com a terceirizaÃÃo de suas atividades-meio. Palavras-chave: reverticalizaÃÃo, terceirizaÃÃo, cadeia de valor e indÃstrias tÃxteis.

The need to deal with accountability is fundamental in every organisation’s struggle to survive. When external demands must be fulfilled in order to receive necessary funding, the organization continuously has to adapt internal processes and outputs to meet those demands. This thesis seeks to explore such adaptations and their short and long term effects. Funding and Accountability: Studies of a Swedish and a British Chamber Orchestra examines two organizations with an unusually complex context of stakeholders with diverse and conflicting interests. Adding to the unusualness of an orchestra is the nature of the orchestra’s basic output: autonomous music cannot be measured in quantified terms, rendering accountability a more difficult and elusive idea than ever. In addition, the orchestra is characterized by the performance of highly specialised skills executed collectively and with exceptional simultaneity, requiring particularly stable and predictable working frames. With two intriguing cases and with an innovative combination of theoretical perspectives, this thesis illustrates how external accountabilities influence an organisation’s core through internal adaptations over time, and highlights issues of organisational identity and future possible directions. / Diss. Stockholm : Handelshögskolan, 2009