Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O crescente aumento da atividade empreendedora no país, e por consequência o aumento do número de organizações de micro e pequeno porte, fonte geradora de grande parte dos postos de trabalho no país motivaram este estudo que tem como principal objetivo contribuir para o entendimento do papel do profissional de contabilidade no processo decisório das organizações, assim como investigar o entendimento dos empreendedores em relação à contribuição do profissional de contabilidade no processo decisório das organizações de micro e pequeno porte. Buscou-se também identificar as ferramentas de controle gerencial utilizadas no processo decisório. Para isso foram realizadas entrevistas com dez empreendedores. Através de um questionário de pesquisa aplicado, verificou-se que para 9 dos 10 empreendedores entrevistados, os profissionais de contabilidade não os auxiliam no processo decisório. Para eles a contribuição dos profissionais de contabilidade se restringe ao cálculo e geração de guias de impostos, assim como prestar assessoria fiscal e trabalhista. A contabilidade como fonte provedora de informações confiáveis e seguras não é valorizada pelos empreendedores. Apenas um deles citou a utilização de demonstrativos contábeis como prática na organização para fins de tomada de decisão. / The increasing entrepreneurial activity in the country, and therefore the increase in the number of micro and small organizations, source of most of the jobs in the country motivated this study aims to contribute to the understanding of the role of accounting in decision-making organizations, as well as investigate the understanding of entrepreneurs in relation to the accounting professional contribution in the decision making process of micro and small organizations. We sought to identify the management control tools used in decision making. For that interviews were conducted with 10 entrepreneurs of such organizations. Through a research questionnaire, it was found that for 9 of the 10 entrepreneurs interviewed, accounting professionals not assist in decision making. For them the contribution of accounting professionals is limited to the calculation and generation of tax guides, as well as providing tax advisory and labor. Understanding of accounting as providing a source of reliable and secure information is not valued by entrepreneurs. Only one of them mentioned the use of financial statements as a practice in the organization for decision-making purposes.

Syfte och problemformulering: Syftet med studien är att identifiera de främjande aspekter samt barriärer som har en påverkan på konsumentens köpbeslut vid e-handel. Hur ser den digitala köpbeslutsprocessen ut och var i processen uppstår barriärerna? Teori: Studiens teoretiska referensram omfattar en presentation av de aspekter som har en påverkan på konsumentens köpbeslut vid e-handel, vilka är produktkvalitet, varumärkesförtroende, pris, upplevelse, demografiska aspekter, tid och bekvämlighet samt utformning av hemsida. Vidare redogörs det för köpbeslutsprocessen som konsumenten går igenom då ett köpbeslut ska tas, vilket innefattar följande steg; identifiering av behov, informationssökning, bedömning av alternativ, genomförande av köp samt utvärdering av köp. Metod: Studien bygger på en kvalitativ ansats med ett deduktivt tillvägagångssätt. Den empiriska datainsamlingen utgörs från fyra fokusgrupper. Slutsats: Studien har resulterat i en utformning av en digital köpbeslutsprocess som även belyser var i processen konsumentens uppfattade barriärer uppstår. Den digitala köpbeslutsprocessen består av följande steg; identifiering av behov, värdering, beslutsfattning, betalning och leverans samt utvärdering av köp. / Purpose: The purpose of this study is to identify the promotional aspects as well as barriers that have an impact on consumer purchasing decisions in e-commerce. What does the digital purchase decision-making process look like and where does the barriers occur in the process? Theory: The theoretical reference framework of the study includes a presentation of the aspects that influence the consumer's purchasing decisions in e-commerce, which are product quality, brand confidence, price, experience, demographic aspects, time and convenience as well as website design. Furthermore, it explains the purchase decision-making process that the consumer reviews when a purchase decision is taken, which includes the following steps; need recognition, information search, evaluation of alternatives, purchase and post purchase evaluation. Methodology: The study is based on a qualitative methodology with a deductive approach. The empirical data collection consists of four focus groups. Conclusion: The study has resulted in a design of a digital purchase decision-making process that also illustrates where in the process the consumer’s perceived barriers arise. The digital purchase decision-making process consists of the following steps; need recognition, valuation, decision making, payment and delivery as well as post purchase evaluation.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O crescente aumento da atividade empreendedora no país, e por consequência o aumento do número de organizações de micro e pequeno porte, fonte geradora de grande parte dos postos de trabalho no país motivaram este estudo que tem como principal objetivo contribuir para o entendimento do papel do profissional de contabilidade no processo decisório das organizações, assim como investigar o entendimento dos empreendedores em relação à contribuição do profissional de contabilidade no processo decisório das organizações de micro e pequeno porte. Buscou-se também identificar as ferramentas de controle gerencial utilizadas no processo decisório. Para isso foram realizadas entrevistas com dez empreendedores. Através de um questionário de pesquisa aplicado, verificou-se que para 9 dos 10 empreendedores entrevistados, os profissionais de contabilidade não os auxiliam no processo decisório. Para eles a contribuição dos profissionais de contabilidade se restringe ao cálculo e geração de guias de impostos, assim como prestar assessoria fiscal e trabalhista. A contabilidade como fonte provedora de informações confiáveis e seguras não é valorizada pelos empreendedores. Apenas um deles citou a utilização de demonstrativos contábeis como prática na organização para fins de tomada de decisão. / The increasing entrepreneurial activity in the country, and therefore the increase in the number of micro and small organizations, source of most of the jobs in the country motivated this study aims to contribute to the understanding of the role of accounting in decision-making organizations, as well as investigate the understanding of entrepreneurs in relation to the accounting professional contribution in the decision making process of micro and small organizations. We sought to identify the management control tools used in decision making. For that interviews were conducted with 10 entrepreneurs of such organizations. Through a research questionnaire, it was found that for 9 of the 10 entrepreneurs interviewed, accounting professionals not assist in decision making. For them the contribution of accounting professionals is limited to the calculation and generation of tax guides, as well as providing tax advisory and labor. Understanding of accounting as providing a source of reliable and secure information is not valued by entrepreneurs. Only one of them mentioned the use of financial statements as a practice in the organization for decision-making purposes.

The purpose of the thesis is to describe how decisions related to investments and propertymanagement change for real estate companies with an increased interest rate, as well asbanks' lending to real estate companies.  To achieve the purpose of the study, a qualitative method was conducted through semistructured interviews with each respondent. The empirical material has interwoven with thetheoretical frame of reference. Thus, an abductive research approach has been used.  The analysis consists of interpretations of the empirical data covered by the thesis. Resultsand of the empirical data are linked to the thesis. The results of the analysis showed changesin the thesis in three areas: Changes in decisions in property management and propertyinvestments in the event of an increased interest rate situation. As well as the bank's lendingfor real estate companies in the event of an increased interest rate situation. The chapter alsoforms the basis for the thesis' later conclusions  The conclusions that have been established from studies are that real estate companies usesmany different types of security measures to minimize the sensitivity to an increased interestrate situation. In property management operations, long-term measures are taken to ensurecash flow. In the short term, it can be indirectly affected. Investment decisions are changedby re-prioritizing real estate companies' investment planning because of the returnrequirements. The conclusion for how the banks' lending changes is that lending as a wholedecrease with an increased interest rate situation. This is not due to the banks, but is about thereal estate companies finding it more difficult to meet the assessment requirements

Globalization has increased the complexity of the business world, as it adds new dimensions to companies’ operations, such as global suppliers and customers, and competition from global actors. To handle the complexity, companies are pressured to become more data-driven to be able to measure and align their operations, and create possibilities for efficiency and competitiveness [Skjott-Larsen etal., 2007; Long, 2018]. In order to enable the change towards becoming more data-driven, companies need to rethink the structure of their organization. Matrix structures have gained popularity, since it allows companies to focus on more than one dimension by creating functional teams focused on specific tasks [Sy et al., 2005]. However, it is not uncommon that the functional groups becomes functional silos, with an inward focus on the own groups’ performance, leading to decreased understanding of other groups and poor communication between groups. A lack of understanding of other groups can lead to a reactive, rather than proactive, way of handling problems [Motiwalla and Pearson, 2009]. The purpose of this project is to create a process that can be used to facilitate proactive work in adata-driven matrix organization struggling with a reactive way of handling problems. The process can be used as a way to decide between possible solutions in decision-making processes, while making sure that any affected department is involved at an early stage in the decision-making process. At Alfa Laval’s distribution center (DC) in Tumba, they are facing the challenges of functional silos and reactive work. The organization is data-driven, why a lot of decisions are based on data. However, the best decision according to the data is not always feasible, which has lead to decisions being made that affects other departments negatively. Based on data from and observations made at the DC, a processwas created. The process was iterated and improved through application to real-life problems and point of improvements identified at DC Tumba. While it is based on the operations at Alfa Laval, it canbe applied to any organization facing similar challenges. The final version of the process proved to deliver good solutions to problems by involving stakeholders early on in the process, making it possible for them to influence how the solutions should be adjusted in order to avoid the changes affecting their daily work negatively. The most important conclusion is that important stakeholder departments should be involved earlyin decision-making processes. That way, their valuable competence and knowledge can be utilized when identifying possible solution, and any negative effects of a solution on another departments can be discovered before implementation. In addition, by taking the time to thoroughly analyze the root cause and effects to a problem, the understanding of the chain can increase. / Globalisering har ökat komplexiteten av affärsvärlden, då ytterligare dimensioner måste tas hänsyn till i företags verksamheter, så som globala leverantörer och kunder, och ökad konkurrens från globala aktörer. För att hantera komplexiteten blir företag mer datadrivna, för att kunna mäta och samordna sin verksamhet och skapa möjligheter för effektivitet och konkurrenskraftighet [Skjott-Larsen et al.,2007; Long, 2018]. För att möljiggöra ett skifte mot att bli mer datadriven, måste företag se över sin organisationsstruktur. Matrisstrukturer har ökat i popularitet då de möjliggör att företag kan fokusera på fler än en dimensioner samtidigt genom att skapa funktionella grupper fokuserade på specifikauppgifter [Sy et al., 2005]. Dock är det inte ovanligt att funktionella grupper förvandlas till funktionella silos, med ett inåtriktat fokus på den egna gruppens prestationer, vilket leder till minskad förtåelse och bristfällig kommunikation grupper emellan. Bristande förståelse för andra grupper kan leda till ett klimat där problem hanteras reaktivt snarare än proaktivt [Motiwalla and Pearson, 2009]. Syftet med detta projekt är att skapa en process som kan användas för att underlätta proaktivt arbetet i en datadriven organisation där problem hanteras reaktivt. Processen kan användas som ett hjälpmedel för att välja den bästa av flera möjliga lösningar, samtidigt som påverkade avdelningar involveras i ett tidigt stadium av beslutsprocessen. På Alfa Lavals distributionscenter (DC) i Tumba, finns utmaningar med funktionella silos och reaktivt arbete. Organisationen är datadriven, och beslut fattas baserat på data. Dock är inte alltid beslut som baserats på data rimliga, vilket har lett till att beslut tas som påverkar andra avdelningar negativt. Baserat på data från och observationer på DCt, skapades en preliminär process. Processen itererades och förbättrades sedan genom att appliceras på verkliga problem och förbättringsområden som identifierades på DC Tumba. Även om processen togs fram och baserades på Alfa Lavals verksamhet, kan den appliceras på andra organisationer som står inför samma utmaningar. Den slutgiltiga versionen av processen visade sig generera bra lösningar till problemen genom att involvera intressenter tidigt i processen, vilket gav dem möjligheten att påverka hur den rekommenderade lösningen skulle justeras för att undvika att dereas dagliga arbete skulle påverkas negativt. Den viktigaste slutsatsen är att det är viktigt att involvera intressentavdelningar i ett tidigt skede i beslutsfattandeprocesser. På så sätt kan deras värdefulla kompetens och kunskaper nyttjas när potentiella lösningar till ett problem genereras, och negativa effekter från lösningen på andra avdelningar kan upptäckas innan implementering. Att dessutom noggrant analysera roten till problemet och dess effekter kan leda till att förståelsen för hela kedjan ökar.