The main goal of this master thesis is to find out and analyze knowledge and differences in knowledge of students of the subject 1FU211 Accountancy 1 divided to the graduates of grammar schools and business schools. The thesis is dividend into two parts. The theoretical part includes some of the interesting stats and information about czech school system. Then describes the syllabus of the subject 1FU211 Accountancy 1 at VŠE and the curriculum of accountancy at business school and also this part includes information about the textbooks, which are used in lessons of accountancy at VŠE and business schools. The practical part -- questionnaires -- is implemented to achieve the objectives of the thesis. The results of students VŠE are compared with the results of students of Business school Kollárova. The results of students VŠE are also interpreted separately divided into results of graduates of grammar schools and business schools. In addition, charts and graphs are used for better presentation of the findings. Finally, the summarized findings are interpreted.

Business Management / D. B. L.

No description available.

Abstracts in English, Afrikaans and Zulu / This integrated study examined the nexus between the theory and the practice of strategy. Given the nature of modern-day public and private business enterprises in South Africa and the rest of the world, management education should equip practitioners with knowledge and skills suitable for complex, dynamic, eclectic, and uncertain practice contexts. That is, management education should be playing a critical role in shaping and guiding the business community in the ‘management’ and ‘administration’ of business in the country. However, criticisms in management literature suggest that management education is not relevant to practice. Despite such criticisms, there is relatively little empirical evidence in the country on practitioners’ experiences with the relevance to practice of their management education in general and strategy education in particular. To this end, this study set out to develop a better understanding of the dynamic and nuanced interplay between strategy theory and strategy practice through a survey and interviews with selected business school alumni in professional practice. Statistical analyses were performed on quantitative data, while thematic analysis was performed on qualitative data. The survey findings of the study reveal a positive and significant relationship between academic rigour and practical relevance of strategy theory, while phenomenological findings reveal that practical relevance of strategy theory is largely constructed by practitioners according to their contextual demands. Strategic management appears to rest on the dynamic interplay between strategy theory and strategy practice within a complex and eclectic management environment. / In hierdie geïntegreerde studie is die verband tussen strategieteorie en -praktyk ondersoek. Bestuursopleiding moet praktisyns toerus met die kennis en vaardighede wat die komplekse, dinamiese, eklektiese en wisselvallige omgewing in openbare en private maatskappye in Suid-Afrika en elders in die wêreld vereis. Met ander woorde, bestuursopleiding moet leiding gee in die bestuur en administrasie van maatskappye in die land. In die literatuur word aangevoer dat bestuursopleiding irrelevant is. Daar is egter min empiriese bewys dat bestuursopleiding, en strategieopleiding in die besonder, ontoepaslik is. Om hierdie rede is ‘n studie van die dinamiese en genuanseerde wisselwerking tussen strategieteorie en -praktyk onderneem. Onderhoude is gevoer met en ‘n opname is gedoen onder sakeskoolalumni wat in die praktyk staan. ‘n Statistiese ontleding is van die kwantitatiewe data en ‘n tematiese ontleding is van die kwalitatiewe data gedoen. Volgens die opnamebevindings is daar ‘n positiewe en beduidende verband tussen akademiese stiptheid en die praktiese relevansie van strategieteorie. Uit die fenomenologiese bevindings blyk dat die praktiese relevansie van strategieteorie grotendeels deur praktisyns volgens die eise van hulle konteks bepaal word. Blykbaar berus strategiese bestuur op die dinamiese wisselwerking tussen strategieteorie en strategiepraktyk in ‘n komplekse en eklektiese bestuursomgewing. / Lolu cwaningo oludidiyelwe, lwacubungula futhi lwabukisisa ukuxhumana okukhona phakathi kwethiyori yeqhingasu kanye nenkambiso yokwenziwa nokufezekiswa kweqhingasu ngendlela ephathekayo nebonakalayo. Uma kubhekwa uhlobo nobunjalo bamabhizinisi, ezikhathi zanamuhla, angaphansi kwesandla sikahulumeni kanye nalawo asezandleni zabantu abazimele eNingizimu Afrika kanye nasemhlabeni wonke jikelele, imfundo yezokuphatha kumele ihlomise ongoti bomsebenzi ngolwazi namakhono adingekayo ezimweni zokusebenza ezinobunkimbinkimbi, ezinomdlandla, eziyingxubevange futhi ezinokungaqiniseki kanye nongabazane. Okusho ukuthi imfundo yezokuphatha kumele idlale indima esemqoka ekubumbeni nasekuholeni umphakathi wabamabhizinisi ekuphathweni nasekulawulweni kwamabhizinisi ezweni. Kodwa-ke, ukugxekwa okuvelayo emibhalweni yezokuphatha kubonisa ukuthi imfundo yezokuphatha, ikakhulukazi imfundo yamaqhingasu, ayinakho ukufanelana nokuhambelana nenqubo-nkambiso yokwenziwa komsebenzi ngendlela ebonakalayo nephathekayo. Lolu cwaningo luhlose ukuthuthukisa nokwakha ukuqonda okungcono maqondana nobuhlobo nokuxhumana okunomdlandla kepha okufihlakele okuphakathi kwethiyori yeqhingasu kanye nenkambiso yokwenziwa nokufezekiswa kweqhingasu ngendlela ephathekayo nebonakalayo, ngokusebenzisa inhlolovo kanye nama-inthaviyu (izingxoxo) nabantu abakhethiweyo abafunde bagogoda ezikoleni zebhizinisi abenza umsebenzi wobungoti. Kwenziwe uhlaziyo lwemininingo egxile ebuningini (quantitative data), kanti futhi kusenjalo kwenziwe nohlaziyo-ngqikithi lwemininingo egxile kukhwalithi (qualitative data). Imiphumela eyatholwa kwinhlolovo yocwaningo ibonisa ubukhona bobudlelwane obuhle futhi obuphawulekayo impela phakathi kwamazinga-bunyoninco ezemfundo kanye nokufaneleka okuphathekayo nokubonakalayo kwethiyori yeqhingasu, kanti futhi ngakolunye uhlangothi imiphumela yocwaningo ephathelene nezigameko nezimo abadlule kuzona ongoti bomsebenzi ibonisa ukuthi ukufaneleka okuphathekayo nokubonakalayo kwethiyori yeqhingasu kuyinto eyakhiwa ikakhulukazi ngongoti bomsebenzi ngokususela ezidingweni eziphathelene nesimo esithile. Ukuphatha ngokusebenzisa amaqhinga namasu athile kubonakala kuncike ekuxhumaneni okunomdlandla phakathi kwethiyori yeqhingasu kanye nenkambiso yokwenziwa nokufezekiswa kweqhingasu ngendlela ephathekayo nebonakalayo ngaphansi kwesimo sokuphatha esiyinkimbinkimbi futhi esiyingxubevange. / Business Management / M. Com. (Business Management)

El propòsit d'aquesta tesi és investigar i descriure els necessaris canvis en la gestió de les escoles de negocis per arribar a ser institucions socialment responsables, i proposa com implementar el procés de canvi. Sustenta que l'educació en gestió responsable no és exclusivament una qüestió curricular, sinó que ha d'involucrar la institució en la seva totalitat perquè els estudiants es formin com a líders responsables i ètics, i proposa un model per a la transformació de les escoles de negocis cap a aquest objectiu. Aquesta tesi està constituïda per vuit articles acadèmics sobre aquest tema; el primer il•lustra la profusió de definicions, teories i enfocaments relacionats amb la Responsabilitat Social Corporativa. El segon article va contribuir a la millor comprensió de la importància de la Responsabilitat Social Universitària a través d'una revisió de la literatura sobre els seus orígens i evolució. En un següent article, titulat Escoles de Negocis Socialment Responsables: Les parts interessades demanen accions urgents, es va investigar si les parts interessades retroalimenten als degans amb suficients arguments per al canvi, i si els requisits d'acreditació de l’AACSB són coherents amb la necessària millora en l'educació de l'ètica empresarial i la responsabilitat social. Les conclusions d'aquest article van portar a la creació d'una cercle virtuós en L'avaluació d'un cercle virtuós per a escoles de negocis socialment responsables, en el qual es proposa a PRME com a centre d'unió amb les principals acreditadores i enquesta / rànquing del Beyond Grey Pinstripes (BGP), per impulsar de forma sinèrgica la transformació de les escoles de negocis. El següent article tracta sobre l'avaluació de requisits per a la classificació en el rànquing BGP, i analitza la metodologia de l'enquesta, ja que és l'única que se centra en els plans d'estudi i continguts de recerca en ètica, responsabilitat social i sostenibilitat de les escoles de negocis. Amb la convicció de la necessària transformació d'aquestes escoles, va seguir un article sobre Un canvi estratègic en les escoles de negocis per a l'educació en ètica empresarial, responsabilitat social i sostenibilitat. L'article següent va ser un co-escrit sobre l'educació empresarial responsable: No una qüestió curricular, sinó una raó de ser de les escoles de negocis, que ha posat èmfasi en la importància de desenvolupar una identitat en les escoles de negocis en relació amb l'ètica i la responsabilitat social. Finalment, tots les aportacions d'aquesta tesi culminen en la proposta d'Un model per a la transformació de les escoles de negocis en institucions socialment responsables, que centra a les persones com la raó última de tota activitat escolar, dirigint totes les polítiques i estratègies cap a una gestió socialment responsable en què les dimensions de l'ètica, responsabilitat social i sostenibilitat són incorporades i integrades en tots els aspectes de l'organització. / El propósito de esta tesis es investigar y describir los necesarios cambios en la gestión de las escuelas de negocios para llegar a ser instituciones socialmente responsables, y propone cómo implementar el proceso de cambio. Sustenta que la educación en gestión responsable no es exclusivamente una cuestión curricular, sino que debe involucrarse la institución en su totalidad para que los estudiantes se formen como líderes responsables y éticos, y propone un modelo para la transformación de las escuelas de negocios hacia ese objetivo. La tesis está constituida por ocho artículos; el primero ilustra la abundancia de definiciones, teorías y enfoques relacionados con la Responsabilidad Social Corporativa, a través de una revisión de literatura. El segundo artículo contribuye a la comprensión de la importancia de la Responsabilidad Social Universitaria mediante una revisión de la literatura sobre sus orígenes y evolución. Un siguiente artículo, titulado Escuelas de Negocios Socialmente Responsables: Las partes interesadas demandan acciones urgentes, se refiere a los argumentos con los que las partes interesadas demandan cambios a los decanos, y enfatiza la insuficiencia de los requisitos de acreditación de AACSB para mejorar la formación con principios éticos y de responsabilidad social. Las conclusiones de este artículo llevan a la creación de un círculo virtuoso en La evaluación de un círculo virtuoso para escuelas de negocios socialmente responsables, en el que se propone a PRME como centro de unión con las principales acreditadoras y la encuesta/ranking de Beyond Grey Pinstripes (BGP), para impulsar de forma sinérgica la transformación de las escuelas de negocios. El siguiente artículo trata sobre la Evaluación de requisitos para la clasificación en el ranking BGP y analiza la metodología de la encuesta, ya que es la única que se centra en los planes de estudio y contenidos de investigación en ética, responsabilidad social y sostenibilidad. Un siguiente artículo propone Un cambio estratégico en las escuelas de negocios para la educación en ética empresarial, responsabilidad social y sostenibilidad. El artículo que sigue, escrito en coautoría sobre la Educación empresarial responsable: No es una cuestión curricular, sino una razón de ser de las escuelas de negocios, hace hincapié en la importancia de desarrollar una identidad en relación con la ética y responsabilidad social. Por último, todos los aportes culminan en la propuesta de Un modelo para la transformación de las escuelas de negocios en instituciones socialmente responsables, que centra a las personas como la razón última de toda actividad escolar, con políticas y estrategias dirigidas hacia una gestión socialmente responsable en que las dimensiones de la ética, responsabilidad social y sostenibilidad son integradas en todos los aspectos de la organización. / The purpose of this thesis is to explore and describe what changes are necessary in the management of business schools in order for them to become socially responsible institutions, and how can the needed process of change be implemented. The thesis upholds that education in responsible business does not depend exclusively on curriculum, but should expand its scope to involve the entire institution towards the objective of educating students for becoming responsible and ethical business leaders. Consequently, a model is proposed for the transformation of a business school into a socially responsible institution. The thesis is paper-based, and comprises eight academic contributions; the first one consists in a literature review on Corporate Social Responsibility which reveals the profusion of related definitions, theories, approaches, and their development. The second paper contributes to the significance and better understanding of University Social Responsibility through a literature review of its origins and evolution. A following article, Socially Responsible Business Schools: Collective stakeholders’ voices demand urgent actions, addresses key stakeholders’ arguments that provide deans with plenty of criteria for change, and stresses the insufficiency of AACSB’s accreditation requirements to improve business ethics and social responsibility education. The conclusions of this article prompted a Virtuous circle for socially responsible business schools, which is constructed with PRME, the leading accreditation bodies, and the Beyond Grey Pinstripes (BGP) ranking for synergistically impelling the transformation of business schools. Inasmuch as the BGP survey and its Global 100 ranking form part of the proposed virtuous circle, a following article, Assessing what it takes to earn a Beyond Grey Pinstripes Ranking, addresses its significance and methodology, since it is the only one that focuses on the curricula and research content of ethics, social responsibility, and sustainability in MBA programmes. The need for the transformation of business schools is thus confirmed, and with this conviction in mind, a paper on A strategic change at business schools towards business ethics, social responsibility, and sustainability education ensued. The next article was co-authored on Responsible business education: Not a question of curriculum but a raison d’être, which stresses the importance of developing an identity in business schools in relation to ethics and social responsibility. Finally, the contributions of this thesis culminate in a proposal of A model for the transformation of business schools into socially responsible institutions, which centres people as the ultimate reason of all school activity, directing all policies and strategies towards a responsible management in which the dimensions of ethics, social responsibility, and sustainability are embedded and integrated in all aspects of the organisation.

Submitted by Natassja Christie Vieira da Silva (natassjachristie@gmail.com) on 2014-09-16T18:47:12Z No. of bitstreams: 1 Dissertacao Service-Learning - Natassja Christie Vieira da Silva.pdf: 1554719 bytes, checksum: 8240b33bec3bbb12e4f42e82848ea4b7 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2014-09-25T12:13:38Z (GMT) No. of bitstreams: 1 Dissertacao Service-Learning - Natassja Christie Vieira da Silva.pdf: 1554719 bytes, checksum: 8240b33bec3bbb12e4f42e82848ea4b7 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2014-10-01T12:59:00Z (GMT) No. of bitstreams: 1 Dissertacao Service-Learning - Natassja Christie Vieira da Silva.pdf: 1554719 bytes, checksum: 8240b33bec3bbb12e4f42e82848ea4b7 (MD5) / Made available in DSpace on 2014-10-01T12:59:21Z (GMT). No. of bitstreams: 1 Dissertacao Service-Learning - Natassja Christie Vieira da Silva.pdf: 1554719 bytes, checksum: 8240b33bec3bbb12e4f42e82848ea4b7 (MD5) Previous issue date: 2012-07-12 / A temática da Responsabilidade Social está em grande discussão na atualidade, fazendo a sociedade repensar o papel das empresas e exigindo delas mais responsabilidade e envolvimento com o seu desenvolvimento. No Brasil, a discussão de questões relativas à Responsabilidade Social ganhou espaço apenas mais recentemente, em seguida ao processo de industrialização e vinda de grandes empresas para o país. Dessa forma, vem à tona uma discussão sobre o preparo dos profissionais de Administração brasileiros para trabalhar a Responsabilidade Social nas empresas e sobre a inclusão desta temática nos cursos de graduação em Administração. O desafio dessas instituições é abordar a Responsabilidade Social e a ética dentro de seus currículos, conjugando a formação acadêmica, técnica e ética dos alunos. As metodologias de ensino tradicionais levam a um esclarecimento teórico sobre o tema, no entanto não preparam os alunos para lidar com as questões de responsabilidade social na prática. Este estudo propôs o service-learning como uma metodologia de abordagem prática para o ensino de Responsabilidade Social, permitindo a aproximação entre instituições de ensino superior e comunidades, em uma experiência de aprendizado e ganho para ambas. Foram analisados neste estudo dois casos de instituições de ensino brasileiras que desenvolvem programas junto a comunidades, com o objetivo de conhecer suas práticas e estudar as possíveis contribuições que o uso da metodologia service-learning poderia trazer ao contexto educacional brasileiro, em busca da formação de profissionais mais sensibilizados às questões sociais. / Social responsibility is under much discussion nowadays, pushing the society to rethink the role of companies and requiring them more responsibility and involvement in the development of society. In Brazil, the discussion of issues relating to CSR only recently gained ground, after the process of industrialization in the country. Then, it is only natural to discuss how well prepared the Brazilian Business Administration professionals are to be engaged in CSR and how the Brazilian universities are taking this subject into their curriculum to prepare the students. The challenge of these institutions is to include social responsibility and ethics in their curriculum in a way that combines the academic, technical and ethical education of students. The traditional teaching methods usually lead to a theoretical clarification on the subject, but they do not prepare students to deal with issues of social responsibility in everyday practice. This study proposed service-learning as a methodology for practical approach to teaching social responsibility, enabling closer ties between higher education institutions and communities, a learning experience with good results for both parts. Two cases of Brazilian educational institutions which develop programs in the local community were analyzed in this study, in order to understand their practices and evaluate the possible contributions that the use of service-learning methodology could bring to the Brazilian educational context, in search of training professionals to be more aware of social issues.

De « facture classique », cette thèse se veut particulièrement originale tant dans le choix de l’objet investigué que dans les résultats obtenus. En s’attachant à mieux comprendre la dynamique qui a prévalu au cours de l’intégration stratégique d’un projet culturel et managérial en faveur de la diversité dans une organisation du Supérieur, ce travail s’inscrit à la lisière de la stratégie et de la GRH. Il prend son origine dans le cadre général des études traitant de la non-discrimination et du management de la diversité en France, en s’intéressant toutefois à une organisation particulière puisqu’il est question de la Business School, dont le rôle socioéconomique est singulier. En effet, elle produit la future génération de managers et dans une moindre mesure les futurs leaders et décideurs économiques.Ce travail s’intéresse donc à l’application de l’approche conceptuelle et managériale de la diversité dans ce type d’organisation et aux changements induits par une telle démarche dans le cadre d’une étude processuelle longitudinale de cinq ans d’un cas unique (monographie). Reposant sur une ethnométhodologie à visée transformative, cette thèse restitue un changement en train de se faire en mobilisant l’approche contextualiste de Pettigrew. / Despite its classical style, this thesis is highly original in both the subject of the investigation – the strategic integration of diversity into the organizational culture of a French business school – and its results. Focused on the social responsibility of French higher education establishments, this thesis addresses issues that lie at the boundary of strategy and HRM. It targets the institutions that could be called the ‘antechamber’ of the business world, and that produce the next generation of managers: leading business schools. Diversity and non-discrimination at work are recent streams of research in the French managerial literature and this work takes a detailed look at the dynamics of change of a phenomenon that has received little attention: the construction of an organizational culture that fosters diversity. As the emphasis is on ‘organized’ and ‘organizing’ action rather than the institution itself, an intervention research strategy is adopted to investigate ongoing organizational change. This single-domain (monograph), longitudinal and process-based case study was carried out in situ, while Pettigrew’s contextualist approach provided the framework for a detailed description and in-depth analysis.