I takt med att organisationers omgivande miljö beskrivs som alltmer dynamisk, ökar kritiken mot den budgeteringen, då budget anses var ett statiskt ekonomistyrningsverktyg. Trots medhållet som kritiken får visar empiriska studier att få företag faktiskt överger budget som huvudsakligt planerings- och kontrollverktyg (Sandalgaard 2012; Ekholm & Wallin 2000; Dokulil, Zlámalová & Popesko 2017). Till följd av Covid-19-pandemin under år 2020 förlorande många marknader sin förutsägbarhet vilket resulterade i osäkra omgivningar för många organisationer och branscher. Bilförsäljningen visade en hög variation under pandemiåret. Först tappade marknaden 40% av försäljningen och några månader senare fick den uppgång som täckte upp för de föregående förlorade intäkterna. Marknaden upplevde därmed en berg-och-dal-bana som ger insikt i hur budgetens praktiska användning sammanfaller med kritiserade svagheter. Genom att använda fem av de främsta argumenten i kritiken mot budgetering undersöker studien hur budgeten påverkas hos svenska bilåterförsäljare. Detta illustrerar behovet som bilåterförsäljarna har i en bransch vars omgivning påverkats av en oväntad osäkerhet. Sju bilåterförsäljare kontaktades och intervjuades i syfte att tillhandahålla den empiriska datan som i efterhand kompletterades genom de utvalda återförsäljarnas årsredovisningar. Genom detta urvalet utforskar studien en variation i behovet av budgeten. Studien kommer bland annat fram till att budgeten och dess komplement samspelar för att tillgodose de observerade bilåterförsäljarnas individuella behov av planering och kontroll. / The critique of budgeting has been growing louder during recent years as the influencing factors in the organizational environment is increasingly described as dynamic, while budgeting itself is seen as a static appliance in organizational management. However, despite the support this critique receives, empirical evidence shows that few companies actually abandon budgeting as one of their main tools for planning and control in financial management (Sandalgaard 2012; Ekholm & Wallin 2000; Dokulil, Zlámalová & Popesko 2017). Due to the Covid-19 pandemic year 2020, the wide consumer market lost its predictability, thus making it an uncertain environment for a majority of companies to act in. Sales of cars showed a wide variety during the pandemic year. First a decline of 40% in sales in the overall market and then an upswing which made up for previous loss. The car market had therefore experienced an interchangeable environment which contribute to giving insight to how the praxis of the budget coincide with the criticism. Using five of the main points in the critique against budgeting, the research area of this study, car retailers, were chosen to illuminate the need for the budget of retailers in an industry unexpectedly affected by uncertainty in the environment. Seven car retailer companies were contacted and interviewed to provide the empirical data which were later supplemented by the chosen companies’ annual reports. Through this selection this study explores a variety in the need for the budget. The results include that there is an interaction between the budget and the budget complement to satisfy the observed car retailers' individual needs of planning and control. This study is written in Swedish.

[pt] O Sistema de Medição de Desempenho de Fornecedores (SMDF) é uma ferramenta para avaliar, medir e monitorar o desempenho dos fornecedores. O interesse em SMDF é grande na academia, tornando-se um tema frequente na literatura. Contudo, ainda existem lacunas pouco exploradas por pesquisadores no tema, como a fase de revisão de um SMDF e a sua aplicação no setor público. Neste contexto, a presente pesquisa de mestrado avalia a eficácia da fase de revisão de um SMDF de uma empresa estatal brasileira de grande porte, que precisou se adequar às alterações legislativas e aos feedbacks de suas equipes de gestão contratual, compradores e fornecedores, buscando aumentar a confiança do sistema junto a estas partes interessadas. Com o suporte da literatura e o trabalho colaborativo de diversos departamentos da empresa, esta pesquisa-ação acompanhou cinco intervenções realizadas no SMDF corrente da empresa, sendo elas o aumento da transparência, a melhoria na tempestividade das avaliações, a implementação da funcionalidade de revisão de avaliações, a implementação da funcionalidade de justificativas de avaliações, e a revisão dos questionários e métricas de avaliações. Como resultado das intervenções, observou-se melhoria no relacionamento com os fornecedores, o aumento significativo no uso do Índice de Desempenho de Fornecedores (IDF) como critério seleção e habilitação de fornecedores, e o aumento no desempenho de contratos novos e em andamento. O trabalho oferece um framework, inspirado na teoria organizacional das contingências, apresentando o contexto inicial, as intervenções realizadas através da ótica das dimensões Humana, Tecnológica e Organizacional, e os resultados identificados, propiciando orientações e implicações diretas para praticantes da indústria e pesquisadores acadêmicos e reduzindo a lacuna entre teoria e prática. / [en] The Supplier Performance Measurement System (SPMS) is a tool for assessing, measuring, and monitoring supplier performance. There is great interest in SPMS in the academia, becoming a frequent theme in the literature. However, there are still gaps little explored by researchers in the subject, such as the review phase of an SPMS and its application in the public sector. In this context, this master s research evaluates the effectiveness of the review phase of an SPMS of a large Brazilian state-owned company, which had to adapt to legislative changes and feedback from its contract management teams, buyers and suppliers, seeking to increase the confidence of the system with these stakeholders. With the support of the literature and the collaborative work of several departments, the company carried out five interventions in the SPMS, including raising its transparency, improving the timing of assessments, implementation of the assessment review functionality, implementation of the assessment justifications functionality, and review of questionnaires and evaluation metrics. As a result of the interventions, there was an improvement in the relationship with suppliers, the significant increase in the use of the Supplier Performance Index (SPI) as a criterion for selecting and enabling suppliers and increasing the performance of new and ongoing contracts. This research offers a framework, inspired by the organizational contingency theory, presenting the initial context, interventions performed through the perspective of Human, Technological and Organizational dimensions (HTO), and the identified results, which provides guidance and direct implications for industry practitioners and academic researchers, reducing the gap between theory and practice.

No description available.

Résumé Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ; Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ; Lacrampe, 1974 ; Leifer, 1988). Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ; Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel). Ce travail commence par la constitution d’une boîte à outils contenant toutes les notions de base à utiliser (théories organisationnelles, TI - technologies de l'information, réseaux informatiques et EDI – échange des données informatisées), conformément aux principes fondateurs du MIS basés sur trois disciplines : Computer, Management et Organization Sciences (Culman et Swanson, 1986). La grille de lecture de la littérature est inspirée par la taxonomie de Urbaczenski, Jessup and Wheeler (2002) qui propose quatre catégories de recherche : économique, organisationnelle, technique et autre. Cette revue de la littérature permettra de proposer un modèle de recherche d’impact des TI et de l’EDI basé sur le cadre de référence structuro - fonctionnaliste et élaboré selon les principes de la théorie des systèmes. Le modèle de recherche utilise une structure causale conçue suivant l’impératif technologique (Markus et Robey, 1988). Il vise à expliquer l'impact organisationnel des TI à travers la stratégie (Porter et Millar, 1985; Wiseman, 1985 ; Palvia, Palvia et Zigli, 1990) sur la conception des MIS / AIS et des structures organisationnelles dans les entreprises d’un pays sous développé (PSD). Ce modèle d’impact organisationnel teste les hypothèses proposées, à partir des données d’une observation longitudinale (1970 à 2002) de quatorze (14) entreprises de la République Démocratique du Congo. Les entreprises échantillonnées de façon non probabiliste en deux catégories sont observées à travers l'introduction de l'EDI dans le système d’information comptable. Les tests de structure des données et de fonctionnement du modèle établissent l’impact des TI sur les structures organisationnelles et parfois sur les systèmes d’information, mais avec des nuances d’atténuation et de contribution suivant la nature de l’environnement ou l’usage de la stratégie. La conclusion de cette étude propose un processus d’apprentissage aux managers congolais pour éviter les dysfonctionnements organisationnels lors de l’adoption d’une nouvelle TI. Elle pose aussi le problème de validité des structures causales utilisées dans les recherches pour analyser l’impact organisationnel des TI. Abstract EDI adoption’s analysis in Congolese firms : an organizational structure impact of IT This research aims to identify the impact of IT (information technology) on organizational structure transformation in the firms of an under developed country. The framework of the contingency theory generally associates "context, structure and performance" (Burns and Stalker, 1961; Woodward, 1965; Lawrence and Lorsch, 1967; Mintzberg, 1979). The model of impact of TI and EDI suggested by this research uses a reduced framework only based on links between technology (replaced by IT) and structure (Galbraith, 1972; Lacrampe, 1974; Leifer, 1988). Based on the original paradigm of MIS, our theoretical framework uses managerial, economic and organizational approaches of IT and EDI (Leavitt, 1968; Scott Morton, 1991). It uses the contingent theory of accounting management (Otley, 1980; Chapman, 1997) and of accounting information systems (AIS - Sutton, 1995; Maudlin and Ruchala, 1999; Baldwin and alii, 2000; Dunk, 2001) as empirical field (functional information system). This workshop begins with the constitution of a toolbox containing all basic concepts to use (organization theories, IT - information technologies, computer networks and EDI – electronic data interchange), in accordance with the original MIS paradigm founded on three disciplines: Computer, Management and Organization Sciences (Culman and Swanson, 1986, p. 298). Then, we draw a theoretical framework of analysis which begins with a literature review inspired by Urbaczenski, Jessup and Wheeler’s taxonomy (2002). This literature review will allow to proposing a research model of IT and EDI designed according to the functionalist framework and system theory principles. The model of research uses a causal structure conceived according to the technological imperative (Markus and Robey, 1988). It aims at explaining the organizational impact of IT through the strategy (Porter and Millar, 1985; Wiseman, 1985; Palvia, Palvia and Zigli, 1990) on the design of MIS / AIS and the organizational structures in the companies of an under developed country (UDC). This study tests the hypotheses of the organizational impact‘s model suggested, basing from the data of a longitudinal observation (1970 to 2002) of fourteen (14) Congolese firms. The companies sampled by convenience in two layers are observed through the introduction of EDI into the accounting information system. The tests of data structure and of operating model performed on the introduction of accounting EDI, confirm the impact of IT on the organizational structures and sometimes on the information systems - IS. That with nuances of attenuation and contribution according to the nature of the environment or the use of the strategy. The conclusion of this study proposes a process of training to the congolese managers to avoid the organizational dysfunctions during the adoption of new IT. It poses also the problem of validity of the causal structures used in research to analyze the organizational impact of IT.

Résumé<p>Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988). <p>Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).<p>\ / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished

The research problem that this study sought to address stemmed from a lack of knowledge about South African organizations and a dearth of empirical, quantitative research into organizations, organization structure and organization climate in this country. Five research hypotheses were formulated to address this problem and its attendant subpriJblems. A comprehensive review of the related literature and research was c~trried out and Organization Theory was traced to its earliest beginnings. A number of schools hased on Max Weber's bureaucratic ideal type were described and contrasted. Much attention was paid to the work of the Aston group m the United Kingdom and to their efforts to operationalize Weberian concepts and to incorporate them into a replicable body of quantitative research. Points of departure were re-examined and some new twists to Systems Theory and Structural Functionalism were considered. It was established that the demographic characteristics of both the sample and the population were similar enough for the results of this study to be generalised to the population with some degree of confidence. Much care was taken to test and validate each of the scales that comprised the questionnaire, and item analyses and factor analyses were carried out for every variable and group of variables. The measures developed in other parts of the world and by other researchers performed very well in a South African setting - as did the measures developed specifically for this study. Statistical associations and causal relationships between the various sets of variables, both at the sector level and at individual industry subgroup level, were sought by means of multiple regression analyses. Broad support was found for a 'culture-free hypothesis' that there are a number of stable relationships between organizations and their context; and these relationships will be constant in direction and strength regardless of differences in structures, or in contexts of structures between societies. Importantly, there were also a number of significant differences between this study and the findings of other studies which reflected South Africa's unique blend of developed and developing cultures and value systems. These differences provide fertile ground for future research in the field of Organization Theory. / Business Management / DBL

South African schools have experienced a high rate of educator turnover which has led to greater school instability, disruption of curricular cohesiveness and a continual need to hire experienced and inexperienced educators, who may be typically less effective, as replacements for educators who leave. Unfortunately, principals of schools lack organizational capacity to provide the necessary management strategies that can enhance educators’ job satisfaction. Since the principals are fully responsible for the proper functioning of the schools and their personnel, this study explored the relationship between the management strategies of school principals and the educators’ job satisfaction levels within the context of South African schools. It examined how management strategies of principals impact on job satisfaction levels of educators in various school environments. The study explored literature from local and international perspectives on management strategies and the job satisfaction of educators. It described the background and findings of the relationship between management strategies of principals and educators’ job satisfaction levels from an education management perspective. For the empirical inquiry the study adopted a qualitative research paradigm, and as such, a qualitative investigation of the relationship between the management strategies of school principals and the educators’ job satisfaction levels in schools was conducted. Non-probability sampling methods were used to select a sample of six school principals and twelve educators. Individual and focus group interviews were used in data collection and were audio-recorded. Throughout the research study, ethical considerations were upheld. Data analysis involved a mix of content and thematic analysis instruments. The study findings determined the relationship between management strategies of principals and educators’ job satisfaction levels. An understanding of human relationship is very important to school principals who have the responsibility of establishing an environment that not only motivates educators, but can also help to enhance their job satisfaction levels in a positive way. An understanding of educators’ needs also helps school principals to devise management strategies to enhance the job satisfaction levels of educators. Based on the findings, recommendations to improve the management strategies of school principals in the enhancement of educators’ job satisfaction were proposed. / Educational Leadership and Management / D. Ed. (Education Management)

The purpose of this research is to examine the following research question: how has enforcement of Resource Conservation and Recovery Act (RCRA) adapted to the Big Box business system innovation? Additionally, the study explored the possible nature of regulatory choke points that may emerge from the enforcement of RCRA in the Big Box retail system. This study used contingency theory to establish a foundation for analysis of the Big Box business system innovation through identification of structural elements, external influences, and their subsequent interactions associated with the Big Box retail system in terms of environmental compliance with the RCRA enforced by the United States (US) Environmental Protection Agency (EPA). This research employed an embedded comparative case study design using the comparison of two Big Box firms, Walmart Stores, Inc. and Target Corporation, nationally and for the following states with opposing enforcement strategies: Arizona, Kentucky, Missouri, and Texas. The data used was obtained from third-party federal or firm-maintained sources. Findings indicate Walmart adheres to the structural models developed using contingency theory principles and incurs more impacts from regulatory agencies due to the enforcement of RCRA. Furthermore, it was observed that inspections of the firms are not distributed throughout the organizational structural elements by all states. Additionally, the use of different enforcement strategies resulted in the emergence of regulatory choke points by Arizona, Kentucky, and Texas; however, Missouri appears to balance enforcement without causing a regulatory choke point. This research has identified that the enforcement of RCRA has not universally adapted to the demands of the Big Box business system innovation. Agency implications, firm implications, directions for further research, and continued development of a regulatory choke point theory are discussed.

South African schools have experienced a high rate of educator turnover which has led to greater school instability, disruption of curricular cohesiveness and a continual need to hire experienced and inexperienced educators, who may be typically less effective, as replacements for educators who leave. Unfortunately, principals of schools lack organizational capacity to provide the necessary management strategies that can enhance educators’ job satisfaction. Since the principals are fully responsible for the proper functioning of the schools and their personnel, this study explored the relationship between the management strategies of school principals and the educators’ job satisfaction levels within the context of South African schools. It examined how management strategies of principals impact on job satisfaction levels of educators in various school environments. The study explored literature from local and international perspectives on management strategies and the job satisfaction of educators. It described the background and findings of the relationship between management strategies of principals and educators’ job satisfaction levels from an education management perspective. For the empirical inquiry the study adopted a qualitative research paradigm, and as such, a qualitative investigation of the relationship between the management strategies of school principals and the educators’ job satisfaction levels in schools was conducted. Non-probability sampling methods were used to select a sample of six school principals and twelve educators. Individual and focus group interviews were used in data collection and were audio-recorded. Throughout the research study, ethical considerations were upheld. Data analysis involved a mix of content and thematic analysis instruments. The study findings determined the relationship between management strategies of principals and educators’ job satisfaction levels. An understanding of human relationship is very important to school principals who have the responsibility of establishing an environment that not only motivates educators, but can also help to enhance their job satisfaction levels in a positive way. An understanding of educators’ needs also helps school principals to devise management strategies to enhance the job satisfaction levels of educators. Based on the findings, recommendations to improve the management strategies of school principals in the enhancement of educators’ job satisfaction were proposed. / Educational Leadership and Management / D. Ed. (Education Management)

The research problem that this study sought to address stemmed from a lack of knowledge about South African organizations and a dearth of empirical, quantitative research into organizations, organization structure and organization climate in this country. Five research hypotheses were formulated to address this problem and its attendant subpriJblems. A comprehensive review of the related literature and research was c~trried out and Organization Theory was traced to its earliest beginnings. A number of schools hased on Max Weber's bureaucratic ideal type were described and contrasted. Much attention was paid to the work of the Aston group m the United Kingdom and to their efforts to operationalize Weberian concepts and to incorporate them into a replicable body of quantitative research. Points of departure were re-examined and some new twists to Systems Theory and Structural Functionalism were considered. It was established that the demographic characteristics of both the sample and the population were similar enough for the results of this study to be generalised to the population with some degree of confidence. Much care was taken to test and validate each of the scales that comprised the questionnaire, and item analyses and factor analyses were carried out for every variable and group of variables. The measures developed in other parts of the world and by other researchers performed very well in a South African setting - as did the measures developed specifically for this study. Statistical associations and causal relationships between the various sets of variables, both at the sector level and at individual industry subgroup level, were sought by means of multiple regression analyses. Broad support was found for a 'culture-free hypothesis' that there are a number of stable relationships between organizations and their context; and these relationships will be constant in direction and strength regardless of differences in structures, or in contexts of structures between societies. Importantly, there were also a number of significant differences between this study and the findings of other studies which reflected South Africa's unique blend of developed and developing cultures and value systems. These differences provide fertile ground for future research in the field of Organization Theory. / Business Management / DBL