Normgivare presenterar kontinuerligt nya redovisningsstandarder för att anpassa redovisningen efter samhällsutvecklingen. En sådan standard är IFRS 15, som avsåg att harmonisera intäktsredovisning och göra den mer jämförbar, samt minimera risken för intäktsplanering som orsakade ett flertal skandaler runt millennieskiftet. Standarden förväntades innebära stora förändringar på interna processer, rutiner och system i branscher där de använder sig av långa och komplexa avtalsstrukturer. Det är viktigt för normgivare att ha förståelse för de industrier som påverkas av de regleringar som introduceras. Det finns brist på studier som undersökt hur företag påverkas internt och vilka effekter en ny redovisningsstandard kan få på interna processer, rutiner och system. Studiens syfte är således att förklara vilka huvudsakliga effekter en redovisningsförändring kan få på interna processer, rutiner och system hos de bolag som påverkas av förändringen. Syftet uppnås genom en flerfallstudie på fem bolag inom byggindustrin, en industri där långa komplexa kundavtal med många prestationsåtaganden är vanligt förekommande. Studien har tillämpat en kvalitativ metod där vi genomfört intervjuer med representanter som arbetat med omställningen till IFRS 15. Studiens resultat visar på att IFRS 15 orsakat ett omfattande arbete med att förstå och applicera standarden för byggindustrin, i synnerhet hos de större bolagen. Trots de betydande nedlagda resurserna på arbetet har effekten på processer, rutiner och system blivit små. Studien indikerar att en orsak till detta kan vara att standarden ska gälla över hela världen och alla typer av verksamheter, vilket gör den generell och lämnar stort utrymme för tolkning. På grund av detta kan företag välja att tolka standarden på ett sådant sätt som överensstämmer med hur de redovisat innan standardens introduktion, och därmed uteblir den önskade effekten. / Norm-setters continuously present new accounting standards to adapt accounting to the development of society. One such standard is IFRS 15, which was developed with the aim of harmonizing revenue accounting and make it more comparable, as well as minimizing the risk of revenue planning which had caused several scandals around the turn of the millennium. The standard was expected to result in large changes in internal processes, routines and systems in industries that use long and complex contract structures. It is important for norm-setters to understand the industries that are affected by the regulations they introduce. There is a lack of studies that have explored how companies are affected internally and what effects a new accounting standard can have on their processes, routines, and systems. The purpose of this study is therefore to explain what main effects an accounting change can have on the internal processes, routines, and systems in the companies affected by the change. The purpose is achieved by a multiple case study focusing on of five companies within the construction industry, where long and complex customer contracts with many performance commitments are common. This study has applied a qualitative research method and conducted interviews with company representatives who have worked with the conversion process to IFRS 15. The results of the study show that IFRS 15 has caused a comprehensive work in trying to understand and apply the standard for the construction industry, especially within the larger companies. Despite the significant amount of resources used has the effects seen on processes, routines, and systems been small. The study indicates that one of the reasons for the small effect could be that the IFRS 15 standard is supposed to apply in the same form globally, and across different business segments and industries. This means that IFRS 15 is a broad standard which becomes open to multiple varying interpretations. As a result, companies can choose to interpret the standard in a way which corresponds with how they have always conducted their reporting prior, and therefore the new standard may not achieve the desired outcome.

This thesis explains how personnel audits and parts of procedural audits that are focusing on personnel management can be used and optimised in non-governmental organisations (NGOs). All these processes are part of civil society and engagement in the form of volunteering. There is an emphasis on the quality of the social services which are subject to audit. The empirical part of the thesis is based on questionnaire surveys and structured interviews and draws on the experience of auditors in the Czech Republic and of the NGOS in which the audits took place. It takes into account feedback from organisation staff and auditors. The key outputs are an overview of the benefits and limitations of personnel audits, together with a set of recommendations for NGO audit providers. Key words personnel audit, process audit, nonprofit management, change process, civil society, quality of social services

This qualitative case study focused on the effect of a system implementation upgrade on employees' job performance within a central administration department of a major research university in the Southern United States. Review of literature revealed a lack of a specific model or process for system implementation upgrades and its impact on employees' performance in a university administrative office. Guided by Kotter's research on change management models, the research questions examined the attitudes and behaviors of employees involved with the business process project. Data collection was through purposeful sampling and face-to-face interviews with 11 employees. Data were analyzed through pattern-matching technique. The findings were that employees initially felt positive about being a part of the business process project. During the project, employees actually experienced (a) a lack of training, which employees advised to management was very important to a new process; (b) no definitive assistance and a lack of communication for individual concerns; (c) management's increased job duties and responsibilities without increased income; and (d) feeling unvalued in employee meetings. The implications for social change include the potential for positive employee behavior in colleges and universities when management is considering a change model or process involving employees in a system implementation during organizational change.

Kulturarv är en aspekt som måste beaktas i planeringen av framtidens städer. Tinnerbäcksbadet är en plats som många Linköpingsbor har en stark koppling till på grund av dess långa historia. Syftet med denna uppsats är att bidra med en ökad förståelse av invånares relation till Tinnis samt hur historiska avlagringar beaktas i planeringen av platsens nya utformning. Platsanknytning och stigberoende har tillsammans genom sina teoretiska utgångspunkter format studiens analys. Uppsatsen är en kvalitativ fallstudie där åtta semistrukturerade intervjuer med tjänstepersoner och Linköpingsbor har legat till grund för empiriinsamlingen. Anknytning till en plats är individuell och vissa respondenter har en starkare anknytning till Tinnis än andra, det kan påverka deras inställning till förändringen av platsen. Förändringsprocessen har varit lång och utdragen bland annat på grund av de många intressen som finns kopplade till platsen. Planerare måste ta hänsyn till många olika aspekter vilket kan leda till att aspekter gällande kulturarv förminskas. / Cultural heritage is one aspect which urban planning needs to consider. Many of Linköping’s residents have a strong connection to Tinnerbäcksbadet because of its long history. The purpose of this essay is to increase the understanding of the residents’ relationship to Tinnis and how historical remnants are taken into account in the planning of the site’s new design. The essay is a qualitative case study where eight semi-structured interviews have been the basis for the empirical collection. The empirical material was analyzed using the theories place attachment and patch dependency. Attachment to a place is highly individual and some respondents have a stronger attachment to Tinnis than others which may affect their attitude towards the change of Tinnis. The planning process has been protracted, mainly due to the many interests that intersect in this place. Planners need to consider many aspects, which might lead to diminish of cultural heritage aspects.

Abstract: Social Services offers needs-proven help- and support measures to people who need to get out of their addiction. Öppenvård (needs-proven individual help- and support intervention, through social services) is one of the Social Services' voluntary efforts aimed at adults with harmful use and or addiction problems. The substance abuse treatment that takes place at Öppenvården is of a conversational nature in the form of addiction counsellors giving clients advice and support. The study has been conducted with qualitative semi-structured interviews in one of the largest municipalities in southern Skåne, in which one section manager and six social workers have participated. The purpose of the study is to analyze social workers' experiences of addiction treatment at Öppenvården. The study analyzes the social workers' perceptions of the clients' ability to change, what conditions are required to be able to achieve a change, and how the social workers consider this to be possible. This is to be able to highlight and identify any difficulties that the social workers and their clients face in the change process. The results of the study show that success in the change process is equally dependent on the social workers' efforts and level of knowledge, the clients' attitude to lifestyle change, and the clients' conditions around their life situation. Alliance and relationship building, a secure housing situation and basic needs are important for a successful change process. In the social workers' description of the concept of change, I have found six different categories in their recipes for change: non-timed, wanting to seek help on their own, awareness, change of thought, motivation, as well as progression in a positive direction.

Sammanfattning Titel: Medarbetarnas förståelse – avgörande för framgångsrika förändringar Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Eva-Lisa Blom och Victor Hildesson Handledare: Emilia Kvarnström Datum: 2024 – januari Syfte: Syftet med studien är att öka förståelsen för hur medarbetare upplever en förändringsprocess på arbetsplatsen. Med fokus på kommunikation, ledarskap och medarbetarnas möjlighet till att komma med feedback, förväntas studien ge svar på hur dessa faktorer påverkar medarbetarnas upplevelse av förändringen, och hur brister i dessa kan skapa motstånd. Metod: Resultatet av denna studie bygger på en kvalitativ metod där semistrukturerade intervjuer har genomförts för att samla in empirin. Det empiriska materialet innefattar totalt nio intervjuer med medarbetare på en arbetsplats som nyligen genomgått en större förändring. Medarbetarna har svarat på frågor relaterade till denna förändring för att återge deras egen uppfattning om hur den upplevts. Därefter har det empiriska materialet kodats och bearbetats för att hitta likheter och skillnader i hur medarbetarna har upplevt förändringen. Resultat och slutsats: Resultatet visar att det förekommer en skillnad i hur medarbetarna har upplevt förändringen. Resultatet visar också på att samtliga medarbetare i studien har sett förändringsprocessen som något positivt, men att kommunikationen och informationen mellan ledningen och medarbetarna var bristfällig. Medarbetarna hade önskat mer direkt kommunikation, mer information och många menade att de inte fått vara med och bestämma, trots att det är just medarbetarna som har bättre koll på hur arbetet utförs ”på golvet”. Vad gäller ledarskapet så upplever en majoritet av medarbetarna att det är bättre nu än tidigare, och att det utgörs av egenskaper som att lyssna, bry sig om, och att vara närvarande. Medarbetarna uppger också att många tidigare kollegor sagt upp sig i samband med förändringen, och att det beror på att de inte var nöjda med vad den skulle leda till och att de upplevde att de inte fick vara med. Dessa medarbetare har dessvärre inte haft möjlighet att delta i denna studie. Examensarbetets bidrag: Detta arbete har bidragit med både teoretiska och praktiska insikter för det företagsekonomiska ämnet. Studien styrker befintliga teorier kring att medarbetare värdesätter tydlig kommunikation och möjligheten till att vara delaktiga i en förändringsprocess. Studien visar också att brister i kommunikation och delaktighet inte spelar lika stor roll när medarbetarna själva ser behovet av en förändring, och därför inte uppvisar något större motstånd mot förändring. Förslag till fortsatt forskning: För vidare forskning finns intresse för att inkludera de medarbetare som sagt upp sig på grund av missnöjda med förändringen. Samt intresse för att genomföra en komparativ studie för att se hur medarbetarnas åsikter skiljer sig från ledningens. Nyckelord: förändringsprocess, kommunikation, ledarskap, feedback, medarbetarperspektiv, motstånd till förändring / Abstract Title: Employees ́ understanding - crucial for successful changes Level: Bachelor's degree thesis in business administration Authors: Eva-Lisa Blom and Victor Hildesson Supervisor: Emilia Kvarnström Date: 2024 – January Aim: The aim of this study is to increase the understanding of how employees experience a change at the workplace. With focus on communication, leadership and the employees’ opportunity to provide feedback, it is expected to study how these factors affect the employees’ experience, and how deficiencies in these can create resistance. Method: The result of this study is based on a qualitative method where semi-structured interviews have been conducted to collect the empirical evidence. The empirical material includes a total of nine interviews with employees at a workplace that has recently undergone a major change. Employees have answered questions related to this change to reflect their own perception of how it was experienced. The empirical material has then been coded and processed to find similarities and differences in how the employees have experienced the change. Results and conclusions: The result shows that there is a difference in how the employees have experienced the change. The results also show that all employees in the study have seen the change as something positive, but that the communication and information between management and employees was insufficient. The employees had wanted more direct communication, more information and many believed that they were not allowed to participate in making decisions, even though it is the employees who have better control of how the work is carried out "on the floor". As for the leadership, most of the employees feel that it is better now than before, and that it consists of qualities such as listening, caring and being present.The employees also state that many former colleagues resigned at the beginning of the change, because they were not satisfied with what it would lead to and that they felt that they were not allowed to participate. Unfortunately, these employees have not had the opportunity to participate in this study. Contribution of the thesis: This work has contributed with both theoretical and practical insights for the business economics subject. The study confirms existing theories about employees valuing clear communication and the opportunity to be involved in a change process. The study also shows that deficiencies in communication and participation are offset by the fact that the employees themselves see the need for a change, and therefore do not show any major resistance to change. Suggestions for future research: For further research, there is interest in including the employees who resigned due to dissatisfaction with the change. As well as interest in conducting a comparative study to see how employees' opinions differ from managements. Key words: change process, communication, leadership, feedback, employee perspective, resistance to change

Sammanfattning  Titel: Tillbaka till vardagen efter pandemin - motstånd mot gamla arbetssätt?  Nivå: Examensarbete på grundnivå i ämnet företagsekonomi Författare: Nele Andersson och Anna Bjelovuk Handledare: Svante Brunåker Datum: 2024-januari Syfte: Syftet med denna kandidatuppsats inom ledarskap och organisation är att undersöka förekomsten av motstånd som chefer upplever vid återgång till kontorsbaserade arbetsplatser.  Metod: Denna studie utgår från en kvalitativ forskningsmetod. Genom att 10 semistrukturerade intervjuer med chefer inom offentlig verksamhet genomfördes kunde relevant empiri samlas in. I nästa steg transkriberades empirin för att sedan analyseras utifrån tematisk analys.  Resultat och slutsats: Studien visar att motståndet chefer upplever vid återgång till kontorsbaserade arbetsplatser kan kopplas till anställdas uppfattning av minskad frihet och flexibilitet samt orättvis behandling i jämförelse med andra anställda.  Examensarbetets bidrag: Studien bidrar till en förståelse av hur motstånd till förändringsprocesser upplevs av chefer gällande förändring i distansarbete. Studien påvisar att motstånd inte innebär den enda utmaningen för chefer, att känna tillit för chefen i förändringsprocessen och möjligheten att vända motstånd till något positivt och konstruktivt är aspekter som visat sig under studiens gång. Förslag till fortsatt forskning: Framtida forskning föreslås att utvidga till att studera både chefer och medarbetare inom en organisation för att få flera perspektiv. Nyckelbegrepp: distansarbete, förändring och förändringsprocess, motstånd, ledarskap samt Kotter´s 8-stegsmodell. / Abstract Title: Return to the workplace after the pandemic - resistance to old ways of working? Level: Bachelor's thesis Author: Nele Andersson and Anna Bjelovuk Supervisor: Svante Brunåker Date: 2024-january Aim: The purpose of this bachelor's thesis in leadership and organization is to examine the presence of resistance that managers experience when returning to office-based workplaces.  Method: This study starts from a qualitative approach and through 10 semi-structured interviews with managers in the public sector, the empirical evidence has been collected. The empiric was first transcribed and later analysed based on a thematic analysis. Results and conclusions: The study indicates that the resistance managers experience when returning to office-based workplaces can be linked to employee’s experience of less freedom, flexibility, and unfair treatment in comparison to other employees. Contribution of the thesis This study contributes to an understanding of how the resistance to the change process is experienced by managers regarding the change in remote working. The study proves that resistance isn´t the only challenge for managers, trusting the manager during changing process and the possibility to turn resistance to something positive and constructive is a side that has shown while implementing this study. Suggestion for future research: Future research can use the result in this bachelor's thesis that focuses on managers and extend the research to study both managers and workers within an organization. By expanding the bachelor’s thesis result to include an entire organization and their employees the researchers will get multiple perspectives within one organization. Key words: remote work, change and change process, resistance, leadership, and Kotter´s 8-stepmodel.

Cette thèse a comme objectif général d’enrichir la compréhension du phénomène de mise en œuvre des services cliniques intégrés en contexte organisationnel. Elle s’inscrit dans la perspective théorique du sensemaking organisationnel (Weick, 1995). Dans un premier temps, nous avons étudié comment des acteurs ont construit le sens du projet d’intégration qu’ils devaient mettre en œuvre, et les répercussions de cette construction de sens sur des enjeux cliniques et organisationnels. Le contexte étudié est une nouvelle organisation de santé créée afin d’offrir des services surspécialisés à des personnes aux prises avec un trouble concomitant de santé mentale et de dépendance. Une stratégie de recherche de type qualitatif a été utilisée. L’analyse a reposé sur des données longitudinales (8 ans) provenant de trois sources : des entrevues semi-dirigées, des observations et de l’analyse de documents. Deux articles en découlent. Alors que l’article 1 met l’accent sur la transformation des pratiques professionnelles, l’article 2 aborde le phénomène sous l’angle de l’identité organisationnelle. Dans un deuxième temps, nous avons réalisé une analyse critique des écrits. Celle-ci a porté sur les tendances actuelles dans la façon d’étudier la mise en œuvre des services intégrés pour les troubles concomitants. Les résultats obtenus sont présentés dans l’article 3. Quatre grands constats se dégagent de l’ensemble de ce travail. Le premier est que la mise en œuvre de services cliniques intégrés est un phénomène dynamique, mais sous contrainte. Autrement dit, il s’agit d’un phénomène évolutif qui se définit et se redéfinit au gré des événements, mais avec une tendance lourde à maintenir la direction dans laquelle il s’est déployé initialement. L’énaction et l’engagement des professionnels sont apparus des mécanismes explicatifs centraux à cet égard. Le second constat est que la mise en œuvre s’actualise à travers des niveaux d’intégration interdépendants, ce qui signifie que le contexte et l’objet qui est mis en œuvre coévoluent et se transforment mutuellement. Nos résultats ont montré que la notion de "pratiques de couplage" était utile pour capter cette dynamique. Notre troisième constat est que la mise en œuvre demeure profondément ancrée dans le sens que les membres organisationnels construisent collectivement du projet d’intégration à travers leurs actions et interactions quotidiennes. Cette construction de sens permet de comprendre comment le contenu et la forme du projet d’intégration se façonnent au gré des circonstances, tant dans ses aspects cliniques qu’organisationnels. Enfin, le quatrième constat est que ces dynamiques demeurent relativement peu explorées à ce jour dans les écrits sur l’implantation des services intégrés pour les troubles concomitants. Nous faisons l’hypothèse que ce manque de reconnaissance pourrait expliquer une partie des difficultés de mise en œuvre actuelles. Globalement, ces constats permettent d’enrichir considérablement la compréhension du phénomène en révélant les dynamiques qui le constituent et les enjeux qu’il soulève. Aussi, leur prise en compte par les décideurs et les chercheurs a-t-elle le potentiel de faire progresser les pratiques vers une intégration accrue. / The main objective of this thesis is to further our understanding of the implementation process of integrated care in an organizational context. It is structured on the sensemaking perspective (Weick, 1995). At first, we studied how actors construct the meaning of the integration project they had to implement, and the impact of this sensemaking on clinical and organizational issues. The context studied is a new organization created to provide ultra-specialized services to patients suffering from co-occurring mental health and addiction disorders. We used a qualitative research strategy and based our analysis on longitudinal data (8 years) collected from three sources: semi-structured interviews, observations and document analysis. This analysis has resulted in two articles. While the first article focuses on the transformation of professional practices, the second article examined the phenomenon in terms of organizational identity. Secondly, we conducted a critical analysis of the literature,focused on current trends in the way implementation studies of integrated services are carried out. The results are presented in the third article. Four main findings emerge from this work. The first finding is that the implementation of integrated care is a dynamic phenomenon, not without strain or tensions. In other words, this is an evolutive phenomenon that is defined and redefined depending on events, but never completely renewed. The enaction and commitment of professionals appeared to be key explanatory mechanisms of this phenomenon. The second finding is that implementation is actualized through interrelated levels of integration, which means that the context of implementation and the object that is implemented co-evolve and become mutually transformed. Our results showed that the concept of "coupling practices" was useful to capture this dynamic. The third finding is that implementation remains deeply rooted in the meaning that organizational members collectively construct of the integration project, through their everyday actions and interactions. This sensemaking leads to understanding how the content and form of the integration project are shaped according to circumstances, both from clinical and organizational aspects. The fourth finding is that these dynamics remain relatively unexplored to date in the scientific literature on the implementation of integrated care for co-occurring disorders. We hypothesize that this lack of recognition may explain some of the actual difficulties in implementing these services. Overall, these findings considerably enrich general understanding of the phenomenon by revealing the dynamics that constitute it and the issues it raises. Also decision makers and researchers consideration of these dynamics has the potential to promote and improve integrated practices.

Sedan 1980-talet har New Public Management (NPM) varit den dominerande styrfilosofin inom offentlig sektor i Sverige. NPM har framförallt varit förknippat med resultat- och målstyrning och har förväntats öka effektiviteten inom den offentliga sektorn. Idag genomförs en reform av styrningen inom den offentliga sektorn där det nya styrsättet går under benämningen tillitsbaserad styrning. Det syftar främst till att öka tilliten till professionerna och medborgarna. Denna studie utgör en kvalitativ fallstudie av Skatteverkets implementering av den tillitsbaserade styrningen och de utmaningar som uppkommer i samband med detta. Studien har genomförts på Skatteverkets kontor i Luleå, där chefer och medarbetare har djupintervjuats i två faser. En tematisk analys har använts för att analysera insamlade data och fyra huvudsakliga teman har identifierats; teambaserat arbetssätt, medarbetaransvar, kundperspektiv och prestationsutvärdering. Studiens huvudsakliga slutsatser är att Skatteverkets tolkning av tillitsbaserad styrning är ett teambaserat arbetssätt, som implementerats på ett i huvudsak decentraliserat sätt och med viss hjälp av Susan A Wheelans fyrstegsmodell. Vidare kan konkluderas att den största utmaningen är att anpassa prestationsutvärderingen efter det nya arbetssättet. / Since the 1980’s, the New Public Management (NPM) has been the dominating management control philosophy in the Swedish public sector organizations. NPM has predominantly been associated with management by objective and has been expected to increase efficiency within public sector organizations. Today the control system in Swedish public sector organizations is undergoing reform with a new system called trust-based control. The foremost purpose of this new control system is to increase trust within the professions and to the citizens. This study is a qualitative case study of the Swedish Tax Agency’s implementation of the trust-based control system and the challenges that this implementation entails. The study was conducted at the Swedish Tax Agency’s office in Luleå, where managers and employees were interviewed in two stages. A thematic analysis was applied to process the data, in which four main themes appeared; team-based mode of operation, employee responsibility, customer perspective and performance evaluation. The main conclusions of the study are that the Swedish Tax Agency’s interpretation of trust-based control is a team-based mode of operation. The implementation process has been primarily decentralized, with some aid from Susan A. Wheelan’s four-stage model. Furthermore, it is concluded that the foremost challenge with implementing trust-based control is to adjust the performance evaluation to fit the new mode of operation.

Made available in DSpace on 2016-04-04T18:29:45Z (GMT). No. of bitstreams: 1 Tatiana Hoffmann Palmieri Perches.pdf: 677571 bytes, checksum: 3f4a1d88c21b3eabdd535c7e46627b0d (MD5) Previous issue date: 2009-02-18 / This research aimed to bring about essential elements present in the psychological change process that is triggered by the psychological on duty service on the clients; this modality of psychological intervention is characterized by a unique session encounter. One or two meetings afterwards are also possible. This study is based on the Person Centered Approach, developed by Carl Rogers. It took place in a psychological service offered to the staff of a General Hospital in the countryside of S?o Paulo state. It was adopted the phenomenological method with a Husserl s inspiration which is compatible with the epistemological principles of humanistic psychology. It was possible to make an analysis of the elements that were present in the researcher and clients? inter-subjective experiences. This modality of psychological intervention, so called, psychological on duty service, when it is practiced according to the person centered approach, suggests that the professional on duty adopts facilitating attitudes of unconditional positive regard, empathic comprehension and congruency or authenticity. These attitudes constitute the therapist-client relation and they are close in the meaning to the dialogic and mutuality encounter performed by Buber. Four narratives were stated by the researcher from the sessions, based on fragments of sessions from the psychological on duty service, which represent the essential elements of the experience, taken from the process. The narratives enlighted elements of psychlogical nature which suggest the actualization of the self-knowledge potential of the clients, along with the personnal autonomy. The concept of significative psychological change refers to the simbolization process with the meaning given to experiences, from the psychological helping relation. The researcher concluded that a constructive changing process was triggered in the clients in the psychological on duty service context. The elements that facilitated this simbolization process may be these: client s spontaneous search for help, motivated by his feeling of vulnerability the anguish experience promoted; the on duty service proposal that is limited to a single session which encourages the stablishment of an important affective feeling in an intersubjective nature; an authentic emotional availability in the professional, which is visible by the unconditional positive regard, empathy and congruency, that became essential for the important stablishment of a process of psychological growth, when communicated to the client and the fact of being in a mutual relation, in the buberian meaning, allowing that the adequate simbolization happens from genuine talking and listening during the process. The psychological on duty service as a psychological intervention which legitimates client?s emergential demand represents an important alternative for psychological attention in institutions due to its inclusive and innovative clinical psychological proposal. / Esta pesquisa objetivou evidenciar como um processo de mudan?a psicol?gica ? desencadeado no cliente a partir do atendimento de plant?o psicol?gico. Baseou-se nos pressupostos da ACP - Abordagem Centrada na Pessoa, desenvolvida por Carl Rogers. Foi realizada no contexto de um servi?o de plant?o psicol?gico disponibilizado a funcion?rios de um Hospital Geral do interior do estado de S?o Paulo. Adotou-se o m?todo fenomenol?gico de inspira??o husserliana que ? compat?vel com os princ?pios epistemol?gicos da psicologia humanista, possibilitando uma an?lise dos elementos presentes na experi?ncia intersubjetiva vivida nas sess?es de plant?o, pela pesquisadora/plantonista e os clientes. Esta modalidade de aten??o psicol?gica denominada plant?o psicol?gico, quando praticada ? luz da ACP, prop?e que o plantonista adote atitudes facilitadoras de considera??o positiva incondicional, compreens?o emp?tica e congru?ncia ou autenticidade. Estas atitudes constituidoras da rela??o psicoterapeuta/cliente aproximam-se do conceito de encontro dial?gico desenvolvido por Buber. A pesquisadora construiu quatro narrativas a partir dos atendimentos realizados, com base em fragmentos das sess?es de plant?o psicol?gico que representam os elementos essenciais apreendidos. Estas sugerem a presen?a de um processo de atualiza??o do potencial de auto conhecimento por parte dos clientes que lhes possibilitou readquirir a autonomia pessoal. Entende-se, nesta pesquisa, por processo de mudan?a psicol?gica significativa a atribui??o de significados ?s experi?ncias ou sentido ?s ang?stias, a partir de um processo de simboliza??o. Desta forma, as narrativas descreveram o processo de mudan?a num sentido positivo na dire??o de uma simboliza??o adequada das experi?ncias vividas. Concluiu-se que os elementos que facilitaram este processo de simboliza??o foram a busca espont?nea do cliente, motivada pela vulnerabilidade desencadeada pela experi?ncia de ang?stia; a dimens?o temporal, vista como uma possibilidade de atualiza??o da historicidade, por meio da peculiaridade deste encontro intersubjetivo; o estar em rela??o no sentido buberiano - evidenciando a import?ncia da reciprocidade e da mutualidade na rela??o, uma vez que a simboliza??o adequada ocorre a partir da fala e da escuta genu?na de ambos, plantonista e cliente, ao longo do processo; uma disponibilidade emocional aut?ntica por parte do plantonista traduzida por atitudes de aceita??o positiva incondicional, empatia e congru?ncia, essenciais no desencadeamento de um processo de crescimento psicol?gico no qual a busca pelo sentido das experi?ncias vividas ? mobilizada e potencializa um produtivo reencontro consigo mesmo. Concluiu-se, ainda, que o Plant?o Psicol?gico como uma interven??o que legitima a demanda imediata do cliente representa uma alternativa importante de aten??o psicol?gica em institui??es, ao constituir-se em uma proposta inovadora por seu car?ter inclusivo.