The question raised in this study is: Why are similar companies so different? That is, why do companies of the same size, in the same line of business, and with the same organizational structures, etc., function in different ways? The answer to these questions is expected to be found through knowledge of basic ideas in companies. Important points of departure are that small companies are interesting research objects and that an organization can be viewed as a set of deep and surface structures which may appear in the language of its members and other interested parties. Based chiefly on deep interviews, the study is intended to generate knowledge and understanding of basic ideas and their function in small companies. The deep structures of the four companies show that the basic ideas can be understood as ideologies. They refer to basic values, are apprehended by the members of the organization and other interested parties, and prescribe what is desirable. The differences between the cases form the basis of a classification of the ideologies into four ideal types: capitalistic, religious, narcissistic, and socialistic. The surface structures are viewed in two perspectives, one referring to the behaviour of the companies and the other to the relational behaviour between the companies and the interested parties. The former shows that the patterns of behaviour are different in the four companies and may be characterized as efficiency-directed, adaptation-directed, ego-directed, and socially-directed. A comparison between these patterns of behaviour and the ideologies of the companies makes the directing function of the ideologies visible. Through situation interpretation, ideologies direct organizational behaviour towards particular patterns. The relational perspective causes the controlling function of ideologies to appear. Differences in co-acting between the companies - that is, the extent to which and on what grounds the interested parties behave in accordance with the behaviour of the companies and the attitudes of the interested parties to the ideological values - show that ideologies can exercise control either through their power over problem interpretation or their power over acting. The results of this study indicate that the answer to the initial question is that organizations have different ideological faces. / digitalisering@umu

Purposes of thesis is estimation choice managerial function - scheduling, organization and controlling, and the financial analyses applied in the company and designed pertinent general changes for efficient run a business.

Submitted by Helder Alves (helder.alves@fgv.br) on 2016-11-09T01:13:17Z No. of bitstreams: 1 Alves_e_Homerin_Descompasso_entre_controle_e_gestão.pdf: 2414059 bytes, checksum: 51098573ee99c35b8256a3ee2add5ecc (MD5) / Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Prezado Helder. O titulo do trabalho deve ser todo em letra Maiúscula e como está no e-mail O descompasso entre os modelos de gestão e controle na Prefeitura de São Paulo – um estudo exploratório, alterar nas páginas que tem o titulo Na folha de assinaturas o a banca examinadora pra baixo deve estar alinhado a esquerda, abaixo da orientadora Não deve ter números nas páginas até o sumário, elas contam no sumário mas não deve aparecer nessas primeiras páginas Peço fazer as alterações e submeter novamente on 2016-11-09T16:00:33Z (GMT) / Submitted by Helder Alves (helder.alves@fgv.br) on 2016-11-10T02:14:43Z No. of bitstreams: 1 Alves_e_Homerin_Descompasso_entre_controle_e_gestão_VF2.pdf: 2412031 bytes, checksum: 006858bbeda6f59da09f7776b1ead2d8 (MD5) / Approved for entry into archive by Fabiana da Silva Segura (fabiana.segura@fgv.br) on 2016-11-10T18:06:47Z (GMT) No. of bitstreams: 1 Alves_e_Homerin_Descompasso_entre_controle_e_gestão_VF2.pdf: 2412031 bytes, checksum: 006858bbeda6f59da09f7776b1ead2d8 (MD5) / Made available in DSpace on 2016-11-10T19:43:16Z (GMT). No. of bitstreams: 1 Alves_e_Homerin_Descompasso_entre_controle_e_gestão_VF2.pdf: 2412031 bytes, checksum: 006858bbeda6f59da09f7776b1ead2d8 (MD5) Previous issue date: 2016-10-14 / The present study analyses the interaction between two functions of public administration, controlling and management, within the Sao Paulo city hall. The starting point is the perception that municipal public officials and controlling officials have a difficult relationship. It this vision, ex post auditing prevails, overemphasizing the compliance focus of controlling which inhibits the managers’ capacity to innovate in public service delivery. The study’s results point out that several visions of public management are simultaneously found within the City Hall. The public administration reform agendas of the 19th, 20th and 21st centuries overlap, since none has been completed at the municipal level. Multiple visions on management models shape multiple visons on controlling, essentially influenced by a restrictive or a collaborative approach regarding controlling public management. This study shows that the tension between controlling and management in Sao Paulo City Hall is due to the collision among three types of control: conformity to the rules, efficiency and performance. The present study advises the city hall to adopt liaison measures to coordinate public management and controlling officials with a view of reaching better policies’ design and implementation. / O presente trabalho analisa a interação entre as funções controle e gestão na Prefeitura do Município de São Paulo. Parte-se da percepção de que existe uma relação de tensão entre os agentes de controle e os gestores municipais, em que prevalece o viés fiscalizatório e reativo do controle, que tem por consequência inibir a capacidade de inovação dos gestores públicos. A partir do diagnóstico realizado, foi observada a existência concomitante de vários modelos de gestão na PMSP, reflexo da sobreposição das agendas de reforma da administração pública dos séculos 19, 20 e 21. O imbricamento dos modelos de gestão se deve ao fato de que as reformas não foram plenamente concluídas no plano municipal. Às diferentes abordagens gerenciais correspondem diferentes modelos de controle, essencialmente influenciados pela oposição entre uma visão restritiva ou colaborativa da função controle com relação à gestão pública. O estudo constatou que o cerne da tensão entre as funções controle e gestão na PMSP deriva do embate entre três visões distintas sobre o objeto de controle: controle de conformidade, controle de eficiência e controle de desempenho. O trabalho recomenda a adoção de medidas que visem articular os agentes de controle e os gestores públicos para alcançar um melhor desenho e implementação das políticas públicas municipais.