As metodologias tradicionais de gerenciamento de projetos são caracterizadas como sendo rígidas e adequadas apenas para ambientes de pouca incerteza. No entanto, atualmente cada vez mais projetos são desenvolvidos em ambientes de alta complexidade e maiores incertezas, o que requer formas diferentes de gerenciamento do projeto, menos rígidas e mais flexíveis. Assim, o objetivo deste trabalho é propor um quadro conceitual para o gerenciamento de incertezas em projetos complexos. A abordagem metodológica mescla revisão sistemática da literatura e estudos de caso. O quadro conceitual desenvolvido, baseado na teoria da contingência, sugere que as abordagens de gestão de projetos sob incertezas são, em parte, determinadas pelas características das incertezas existentes. As respostas às incertezas podem ser orientadas à causa ou ao efeito da incerteza, e essas são escolhidas de acordo com a habilidade de influência sobre a causa, que aumenta para incertezas internas e diminui para incertezas externas. Já a flexibilidade da abordagem de gestão de projetos é impactada pelo grau da incerteza. Foram realizados seis estudos de caso, e um caso piloto, em projetos complexos, que mostraram que existe relação entre a origem da incerteza e a habilidade de influência, e entre a habilidade de influência e a orientação das ações. Eles mostraram também como a flexibilidade é importante para o gerenciamento das incertezas do projeto, associando métodos de antecipação, de instrucionismo, como o gerenciamento de riscos e a resiliência, principalmente a capacidade da alta direção assumir a existência de incertezas. Os estudos de caso evidenciaram que quanto maior o nível de incerteza do projeto, maior é a flexibilidade necessária. A dissertação apresenta ainda as limitações do estudo e as sugestões para trabalhos futuros. / Traditional project management methodologies are considered rigid and suitable only for environments of little uncertainty. However nowadays increasing number of projects is being developed in high complexity and uncertainty environment, requiring different approaches for project management: less rigid and more flexible. Thus, the purpose of this paper is to present a framework for managing projects under uncertainties, through a systematic literature review. The developed framework, based on the contingency theory, suggests that approaches for project management under uncertainty are, in part, determined by the characteristics of the existing uncertainties. The responses for uncertainty can be driven by the cause or consequence of the uncertainties and those are chosen according to the ability to influence the cause, which is higher for internal uncertainties and lower for external uncertainties. The flexibility of the project management approach, in its turn, is impacted by the uncertainty degree. Six case studies and a pilot case study were conducted in projects with complexity. The cases showed that there is a relation between the source of the uncertainty and the ability to influence, and between the ability to influence and the orientation of the responses. They also pointed out the importance of flexibility to manage uncertainties, combining prediction methods, the instructionism, such as using risk management, and resilience, especially the ability of the management to admit the existence of uncertainties. The cases also indicated that the highest is the project uncertainty, the highest is the need for flexibility. The paper also presents the limitation of the research, and suggestions for further works.

Made available in DSpace on 2016-03-15T19:32:21Z (GMT). No. of bitstreams: 1 Rogerio Goncalves.pdf: 285255 bytes, checksum: d7297073d1e16ec758bd2207faaeb246 (MD5) Previous issue date: 2010-08-25 / Instituto Presbiteriano Mackenzie / The objective of this research is to study the variables and indicators used to evaluate the performance of real estate development companies. This research was based on the variables and indicators disclosed to the market by real estate companies listed on Bovespa, members of the Bovespa index, and the reports published by market analysts. A questionnaire was used as a tool for data collection, featuring a return of 63 responses from 136 requests. For this we used statistical tool Factor Analysis, divided into two groups: variables used by business and real estate development indicators adopted by enterprises of real estate. The data analysis demonstrate the vision of the capital market on the management process, identify which variables are most important in the process of performance evaluation, identify the most relevant indicators for the sector analysis, collect qualitative information, not disclosed by companies industry and not used by analysts, who have demonstrated great importance in the evaluation of performance, study the influence of these variables and these indicators in the management of these companies. / O objetivo desta pesquisa é estudar as variáveis e os indicadores utilizados para avaliar o desempenho de empresas de incorporação imobiliária. Esta pesquisa foi baseada nas variáveis e nos indicadores divulgados, ao mercado, pelas empresas de incorporação imobiliária listadas na Bovespa, integrantes do Ibovespa, e nos relatórios publicados pelos analistas de mercado. Foi utilizado um questionário como instrumento de coleta de dados, apresentando um retorno de 63 respostas das 136 solicitações. Para tanto, foi empregada a ferramenta estatística Análise Fatorial, dividida em dois grupos: variáveis utilizadas pelas empresas de incorporação imobiliária e indicadores adotados pelas empresas de incorporação imobiliária. A análise dos dados permitiu demonstrar a visão do mercado de capitais sobre o processo de gestão, identificar quais varáveis têm maior importância no processo de avaliação de desempenho, identificar os indicadores mais relevantes para a análise do setor, coletar informações qualitativas, não divulgados pelas empresas do setor e não utilizados pelos analistas de mercado, que demonstraram ter grande importância no processo de avaliação de desempenho, estudar a influência destas variáveis e destes indicadores na administração destas empresas.

組織結構和設計是組織的一些最基本的條件，但有時可能影響組織的利潤最多。當一個組織的組織結構不再適合它所在行業的環境時會發生什麼？許多傳統行企業面臨的情況是經歷了不伴隨變化的增長，最終形成了一種組織結構，這種組織結構在當前的環境中不再是最有效的。那麼企業如何評估實現他們所期望的組織結構狀態所需要的？他們如何有效地做到這一點？因此，本研究是通過以下研究問題通過UPC的案例研究激發的： •UPC經歷了組織結構變化的原因是什麼？ •在UPC組織結構變革的過程中，UPC做了什麼來實現其結構目標以及變化的影響是什麼？ 案例研究     本文以UPC的組織結構調整作為案例研究，考察公司如何能夠更加靈活地適應瞬息萬變的市場變化和需求。本文共分六章，通過文獻綜述，產業綜述與分析，UPC案例分析，案例分析和個案研究結論。 / Organizational structure and design are some of the most basic aspects of organizations, yet sometimes can affect the profits of organizations the most. What happens when the organizational structure of an organization no longer is best suited for the environment of the industry that it is in? Many traditional industries face situations where they experience growth that is not accompanied by change, and thus end up with an organizational structure that is no longer most efficient to operate within its current environment. How can then firms evaluate what is needed to achieve their desired organizational structure state, and how can they do this effectively? Therefore, this study is motivated by the following research questions through a case study of UPC: • What are the reasons that made UPC undergo an organizational structure change? • In the process of UPC’s organization structure change, what did UPC do to achieve its structure goals and what were the effects of the change? A case study This paper uses UPC’s organization restructure as a case study to examine how a company can become more agile to fit the rapid changes and needs of a changing market. This paper has six chapters through a process of literature review, industry overview and analysis, case study of UPC, case study analysis, and a case study research conclusion.

La recherche conduite se focalise sur le cas de la Tunisie, un pays émergent, initialement imprégné d'une culture comptable continentale, qui s'est engagé en 1997 dans une réforme avant-gardiste d'harmonisation comptable internationale, devançant plusieurs pays, dont ceux de l'Union Européenne, en abandonnant son Plan Comptable Général hérité de la période coloniale française, pour adopter son premier système comptable de type anglo-saxon, largement inspiré du référentiel international. Alors que la normalisation comptable internationale a considérablement évolué depuis 1997, notamment par le remplacement en 2001 de l'IASC par l'IASB, et l'introduction des IFRS, paradoxalement, très peu de révisions ont été apportées au système tunisien, laissant ainsi apparaître un écart, qui s'est progressivement creusé, entre normes tunisiennes et normes internationales. Cette situation interroge les motivations réelles ayant provoqué la réforme de 1997, qui peut être due aussi bien à un réel besoin local de se joindre à la sphère mondiale, qu'à une volonté d'afficher une étiquette ou un "Label ", au sens de Daske et al. (2007), afin de se conformer aux recommandations des organismes internationaux, et d'attirer différentes parties prenantes étrangères. Il convient de ce fait de s'interroger sur la nature des facteurs à l'origine du processus d'harmonisation comptable internationale en Tunisie : s'agit-il de contingences environnementales, ou de pressions institutionnelles? Ainsi, conformément à une structure de recherche classique, avec l'exposition d'une revue de la littérature, suivie d'une étude exploratoire du terrain exploitant qualitativement des entretiens réalisés auprès de professionnels tunisiens, pour mener enfin l'étude empirique proprement dite, dans une démarche quantitative, notre recherche se base sur la théorie de la contingence et l'approche néo-institutionnelle, pour répondre à la problématique suivante : Dans un pays émergent historiquement à tradition comptable continentale, comment se mesure l'avancement du processus d'harmonisation internationale et quels en sont les déterminants? Exploitant des réponses recueillies de juin à septembre en 2009 puis en 2010, via un questionnaire administré auprès de professionnels exerçant au sein de cabinets d'expertise comptable tunisiens et de cadres comptables exerçant au sein d'entreprises localisées en Tunisie, cette étude a pu montrer un faible niveau général d'harmonisation comptable internationale en Tunisie, de jure, mais surtout de facto. Aussi, l'analyse a montré que les facteurs étudiés susceptibles d'avoir un impact sur l'avancement du processus d'harmonisation sont à la fois contingents et néo-institutionnels, ces derniers étant les plus influents, pour les cabinets, alors qu'ils sont exclusivement néo-institutionnels, pour les entreprises. Le modèle comptable anglo-saxon ne serait donc pas pertinent pour toutes les entités économiques tunisiennes, la réforme de 1997 n'étant principalement que le résultat de pressions institutionnelles, notamment étrangères, exercées sur les choix économiques et politiques du pays, plutôt que d'un besoin émanant des différents acteurs interagissant dans le tissu économique tunisien local. En l'occurrence, parmi les parties exerçant une influence sur les entités tunisiennes pour les adapter à la culture anglo-saxonne des normes internationales, cette étude a identifié, les réseaux internationaux d'expertise comptable et d'audit, notamment les Big4, les groupes de sociétés multinationales, les parties prenantes étrangères des entreprises exportatrices, etc. Ainsi, seules les entités à dimension internationale présentent des niveaux élevés de familiarisation avec les IFRS. / The study focuses on the case of Tunisia, an emerging country, initially impregnated by a continental accounting culture, having started in 1997 a pioneering reform of international accounting harmonization. Thus, ahead of several countries including those of the European Union, Tunisia replaced its General Accounting Plan inherited from the French colonial period, to adopt its first Anglo-Saxon accounting system, largely inspired by the international accounting system. But while the international accounting standardization had changed considerably since 1997, with the replacement of the IASC in 2001 by the IASB, and the introduction of IFRS, adding a "financial" dimension to the accounting information, paradoxically, very few revisions were made to the Tunisian system, showing a gap between Tunisian and international standards, that kept progressively widening. This situation of Tunisian accounting standardization, between a need and a will to make up the process of harmonizing with the international accounting standards, and a maintain of the Tunisian standards inspired by revised and even repealed old international standards, questions about the real motivations behind the 1997's Tunisian accounting reform. It may as well have been legitimized by a local real need to join the global sphere, or as a desire to display a label as defined in Daske et al. (2007), in order to comply with the recommendations of international organizations, and to attract foreign stakeholders. We therefore question the nature of the factors behind the process of international accounting harmonization in Tunisia: is it due to environmental contingencies, or institutional pressures? Following a conventional research structure, with a literature review, an exploratory study exploiting qualitatively interviews conducted with Tunisian professionals, and an empirical study using a quantitative approach, our research is based on the contingency theory and the neo-institutional approach, to address the following research question:In an emerging country historically impregnated with continental accounting tradition, how to measure the progress of the international harmonization process and what are its determinants? Exploiting responses collected via a questionnaire conducted from June 2009 to September 2009, and from June 2010 to September 2010, and administered to professionals working in Tunisian accounting firms or affiliated to the accounting departments of different Tunisian firms, the study showed the stagnation of the international accounting harmonization process in Tunisia. Also, the analysis showed that there are both contingent and institutional factors behind the launch of harmonization process, for accounting professionals working in accounting firms, and only institutional factors for professionals affiliated to accounting departments of Tunisian firms. The Anglo-Saxon accounting model would not be relevant for all economic entities in Tunisia, since the 1997 reform is principally the result of institutional pressures, mostly international ones, impacting the economic and political choices of the country, rather than a choice made to fulfill a need expressed by the various actors interacting in the local Tunisian economy. Among the parties that push Tunisian entities to be familiarized with the Anglo-Saxon culture of the international standards, our study identified the international accounting and auditing networks, including the Big4, the multinational groups, the stakeholders of foreign exporting firms, etc. Thus, in Tunisia, only the entities dealing with such international environment have high levels of familiarization with IFRS standards.

Syfte: Syftet med denna studie är att bidra till forskningsfältet gällande MCS och skapa en djupare förståelse angående hur MCS ser ut i praktiken, för att även vidare analyseras utifrån contingency aspekter.  Metod: Studien utgörs av en multipel fallstudie med en kvalitativ forskningsmetod där en abduktiv ansats applicerats. Det empiriska materialet samlades in genom 10 semistrukturerade intervjuer och sammanställdes sedan genom en tematisk analys, som tillsammans med den teoretiska referensramen sedan analyserades för att komma fram till slutsatser. Slutsats: Det finns en tydlig interrelation i praktiken mellan de olika styrsystemen från Malmi & Browns styrpaket. Utformningen av de olika styrsystemen anses vara snarlik mellan organisationer i praktiken, skillnader som dock kan tydas är användningen av dessa. Kontextuella aspekter som bransch, storlek, ägandeskap, strategi och organisationsstruktur anses vidare som viktiga aspekter som har en stor påverkan på utformningen av de olika styrsystemen.

The video game industry has gone through a dramatic change over the last few decades, yetseveral reports show that there are currently many challenges that developers face in their dailywork. A major challenge includes difficulties of getting projects to close within set time andresource restraints. This is something that indicates a connection to the management methodsbeing used, among which Agile management is a popular framework that many turn to. Thisthesis searches for connections between challenges in video game development and the usage ofagile methods like Scrum and Kanban. For this, a qualitative research strategy was used in orderto look into the experiences of video game developers. Five semi-structured interviews with atotal of eleven respondents were conducted. As a complement, a quantitative web-based surveywas made where 23 people participated. The results of this study show that challengespreviously defined within the video game industry, including feature creep, crunch periods anda stressful work pace can also be identified in the industry in southern Sweden to some extent.Underlying patterns indicate the industrial culture as an explanation for an incorrectimplementation of agile methods, which could eventually lead to issues surrounding riskmanagement in projects.

High project failure rates result in billions of wasted dollars each year. Project failure does not discriminate by type of project or the industry from which they originate. The purpose of this qualitative single case study was to explore strategies that leaders at a health care organization located in Pennsylvania use to manage projects successfully. This population was selected due to the health care organization's reputation for successful project completion. The conceptual framework for this study was Fiedler's contingency theory. Data were collected by conducting semistructured interviews with 9 project leaders and reviewing project documents provided by study participants. Interviews were transcribed, thick descriptions were obtained, and participants were engaged in member checking. The thematic data analysis process consisted of compiling and coding data, identifying patterns, and organizing themes into relevant categories, iteratively. Findings were organized into 4 thematic categories, which were, essential strategies, relationship management, best practices, and self-attunement. Findings from this study may contribute to positive social change if health care leaders can use the information to enhance their project leadership capabilities. When project managers are successful, the benefits cascade to health care organizations. Leaders of those health care organizations can ensure that important health and wellness services are provided and available to those who need them, fund performance improvement initiatives, resource quality programs, and offer innovative services to improve health outcomes for individuals and communities.

We live in a turbulent environment in which the unpredictability of crises is unprecedented. Following this, crisis management literature has shifted from traditional planned and process-based approaches to contemporary concepts that emphasize reactivity. Although contemporary scholars label traditional approaches as outdated, it remains unknown if real organizations agree. The question thus becomes, how do different organizations apply crisis management theory in practice and what influences the design of their systems? This qualitative study relies on focus groups and interviews from SMEs, large, and state-owned organizations. The empirical findings show that predominantly traditional crisis management systems are utilized. The systems are mainly proactive when crisis vulnerability is limited but extend to include a reactive and flexible strategic element when the organization is large and faces unpredictable crises. Relying on a purely contemporary crisis management system is rare but possible, as demonstrated by one small organization. Overall, the crisis management design is influenced by size, organizational structure, crisis vulnerability, identity, expert opinions, similar organizations and where the responsibility for crisis management is placed in the organization.  Practitioners can use this study to understand how to apply traditional and contemporary crisis management systems. Scholars can use this study to understand the gap between theory and practice, which opens several avenues for further research that concern influences and characteristics of real crisis management systems.

Background: Management Control Systems are shown to be valuable tools for managing different contexts and enhance organizational performance. To succeed with intended strategies, organizations must balance different levers of controls (LOC). The right balance is argued to be dependent on the external environment and contingent factors that surrounds the organization. To understand the role of MCS, one must explore different contexts. Hence, this paper broadens the knowledge about the role of MCS by studying the unexplored context of post-Covid-19. When facing uncertainty, MCS are claimed to be especially important for organizational performance – something that tested in this paper. Purpose: The purpose of this paper is to contribute to a more comprehensive understanding of the relationship between MCS, organizational performance, and the external environment. Also, this paper tests if uncertainty has a moderating effect on these relationships. Method: This study is based within the positivistic paradigm and follows a deductive research approach. It addresses a quantitative methodology where data is gathered from 164 Swedish managers through a structured questionnaire. The empirical data is analysed using multiple linear regressions with- and without moderating effect. Conclusion: The results partly support the alleged positive relationship between the use of MCS and organizational performance. Three out of four LOC are found to be positive correlated with organizational performance. The study did not find support for the claim that uncertainty has a moderating effect on these relationships. This occurrence can be explained by the phenomenon of organizational learning.

Countries in the Organization for Economic Co-operation and Development have experienced a decline in citizens' trust in government in the last few decades. In response, public administration shifted from traditional public administration to New Public Management (NPM) with the goal of increasing trust in government by trying to make government more responsive, work better, and cost less. An important element of NPM is the reliance on managerialism's application of private sector solutions such as performance management whose assumed strength is that it can deliver on efficiency, effectiveness, and accountability. An underlining basis of private sector imports into the public sector environment is that they are based on universalism – the existence of general laws irrespective of the situation or circumstance. Often, referred to as a 'one-size-fits-all' approach. However, after a few decades of implementing performance management based on universalistic principles the evidence suggests that performance management has not fully met expectations. Contrasting universalism is particularism - meaning that different rules and applications will depend on the situation, in other words, context matters. In short, 'no best way'. To explore the universalism vs particularism debate, this research uses the Management Accountability Framework (MAF) which is a Canadian government's long-standing performance management tool. The MAF serves as a proxy for a one-size-fits-all approach to performance management. With regards to particularism, this research employs a contingency approach as the theoretical basis to explore performance management. The contingency approach is premised on three core concepts: external contingent factors, internal contingent factors, and fit. The Canadian Intelligence Community (IC) is used as the case study to explore the primary question of whether a universalism-based or a particularism-based approach is better suited for performance management in the public sector? In seeking an answer to this question, two additional sub-questions are explored. First, what makes the IC different from the other policy domains? Second, what is the fit between the MAF and the IC's contingent factors? To answer these questions, data collection consisted of content analysis of documents as well as interviews with senior officials. Findings from this exploratory study reveal that universalism-based approaches to performance management should at the very least be complemented by particularism considerations. The IC was found to be different from other policy domains in terms of both external and internal contingent factors. The former consists of the threat environment, the legislative framework, and the external expectations of the IC. The latter consists of the intelligence process, the intelligence product, intelligence and secrecy, and the IC as a high reliability organization. It was found that there was more misfit than fit between the MAF and the IC's contingency factors. In exploring these questions, this research contributes concurrently to the public administration and intelligence studies literature in a number of ways. For instance, evidence that universalism-based approach to performance management does not always deliver what it promises, being able to intersect intelligence studies and public administration which is currently lacking, examining the 'hidden' parts of the public sector (i.e., the IC) that tends to be ignored in public administration, peering into the 'black box' of public sector organizations' management tools, the exploration of how practitioners use management tools, analyzing public sector organizations operating in a complex environment, adding to a limited non-historical contemporary Canadian IC literature, looking at the IC's performance-related issues that goes beyond the overwhelming intelligence failure literature. In addition to contributing to knowledge, the research highlights the importance of performance management and intelligence in relation to society.