O mercado e os negócios na área da Contabilidade vêm sofrendo constantes mudanças nos últimos anos, sendo as novas exigências dos consumidores e a entrada de novas tecnologias as grandes influenciadoras dessa quebra de paradigma. Entretanto, a tecnologia por si só não é o agente causador de perturbações no mercado, mas sim a forma como ela é explorada, dentro dos modelos de negócios, para melhor atender às novas necessidades dos clientes que se apresentam. Dessa maneira, a disrupção dos modelos de negócios surge quando a introdução de novas tecnologias e inovações se tornam críticas nos modelos de negócios existentes, exigindo readequações organizacionais para a oferta de novos produtos e serviços. Diante desse contexto que se revela para o mercado contábil, a presente dissertação busca descrever as características dos potenciais modelos de negócios disruptivos existentes, atualmente, no mercado contábil nacional. Para tanto, a fim de atender ao objetivo de pesquisa proposto, esta dissertação é composta por quatro etapas, sendo cada uma representada por um artigo. A primeira etapa visa a realização um review sobre modelos de negócios disruptivos, a fim de trazer um melhor entendimento sobre o tema em discussão. A segunda etapa busca a consolidaçãodos conceitos e atributos apresentados sobre os modelos de negócios disruptivos na literatura, elaborando um conjunto de itens e características que conceituem e qualifiquem um modelo de negócio disruptivo A terceira etapa tem por objetivo a identificaçãodos modelos de negócios contábeis tradicionais do mercado, revelando a forma de organização estrutural e das características desses modelos de negócios. Por fim, a última etapa busca identificar no mercado os potenciais modelos de negócios disruptivos contábeis. De modo geral, pelos achados desta dissertação, percebe-se que algumas empresas contábeis estão surgindo com características de disrupção nos negócios, entretanto, os tradicionais modelos de negócios contábeis ainda estão sendo pouco perturbados por esses novos negócios. Nota-se, também, o uso intensivo de diferentes recursos tecnológicos nas atividades contábeis desses novos negócios, bem como a realização de atividades de maior valor agregado aos clientes, por meio de consultorias, análise de dados, estratégias de negócios e apoio nas tomadas de decisões, por exemplo. Assim, esta pesquisa contribui com a teoria da disrupção, ao fornecer um melhor entendimento das características dos modelos de negócios disruptivos; e com o campo, ao apresentar uma visão geral dos novos negócios contábeis, revelando algumas tendências de negócios de sucesso para o mercado atual. / The market and business in the area of Accounting have been undergoing constant changes in recent years, being the new demands of consumers and the entry of new technologies the major influencers of this paradigm break. However, technology alone is not the agent causing disruption in the market, but rather the way it is exploited, within business models, to better attend the new needs of the clients which appear. That way, the disruption of business models arises when the introduction of new technologies and innovations become critical in existing business models, requiring organizational adjustments for the provision of new products and services. In light of this context that is revealed for the accounting market, the present dissertation seeks to describe the characteristics of potential disruptive business models that currently exist in the national accounting market. For this, in order to attend the proposed research objective, this dissertation is composed of four stages, each one represented by an article. The first step is to conduct a review on disruptive business models in order to bring a better understanding of the subject under discussion. The second stage seeks to consolidate the concepts and attributes presented on the disruptive business models in the literature, elaborating a set of items and characteristics that conceptualize and qualify a disruptive business model The third step is to identify the traditional accounting business models of the market, revealing the form of structural organization and the characteristics of these business models. Finally, the last step seeks to identify potential disruptive business accounting models in the market. In general, based in the findings of this dissertation, it is noticed that some accounting firms are emerging with characteristics of disruption in the business, however,the traditional accounting business models are still being little disturbed by these new businesses. It is also noted the intensive use of different technological resources in the accounting activities of these new businesses, as well as the accomplishment of activities of greater added value to the clients, through consultancies, data analysis, business strategies and support in the decisions, for example. Thus, this research contributes to the theory of disruption,by providing a better understanding of the characteristics of disruptive business models; and with the field, by presenting an overview of the new accounting business, revealing some business trends of success for the current market.

Since its initial inception, cryptocurrency has hit the world with both intrigue and skepticism. It was acting as an alternative form of currency that people could use that required no regulative authority to back it. As such, people had the option to make purchases in anonymous manners, leading to what most would consider unethical behaviours, and ultimately resulted in cryptocurrency gaining a poor reputation. However, specific trends in society have helped cryptocurrency growth to continue. A societal loss of trust in the traditional banking system and the positive perception towards the blockchain technology, which is a peer-to-peer system that cryptocurrencies, such as Bitcoin, operate on are two such trends. Furthermore, recent years have witnessed exponential increases in the prices of cryptocurrencies, such as Bitcoin. This has led to widespread stories of people getting rich through cryptocurrency ownership, having been “wise-enough” to buy in on the cryptocurrency trend early enough to reap in the rewards of such as decision. And as a result, leading to more people wanting to be the next big success story and buying in on the cryptocurrency trend. This growing trend has also gained the attention of several multi-national companies, such as Expedia, Subway and Microsoft, who have begun accepting cryptocurrency as a form of payment. Even though specific cases have seen this strategy implemented successfully, the volatility of cryptocurrency still poses a risk that has hindered the ability of cryptocurrency to become a widespread payment option.   Given the current trend surrounding cryptocurrency, this thesis serves the purpose is to investigate another alternative option for cryptocurrency use. That option being the potential for cryptocurrency to be used as an alternative payment option in the online gambling industry. Where it has been used as a payment option in other areas, it would be interesting to identify whether there is potential for the cryptocurrency to be adopted and used in this particular industry as well. In order to investigate this phenomenon from both the consumer and industry point-of-views, this thesis used a mixed-methods study, which consisted of a qualitative study and quantitative study. Our qualitative study focused on the industry side of the phenomena. To carry it out, we conducted a series of semi-structured interviews with managers of a large online gambling company in order to gain deeper knowledge on their perspectives regarding their perceptions towards how cryptocurrency adoption would affect the online gambling industry. Based on the information gained from the interviews, specific themes were identified and further analyzed through a thematic analysis. Those themes included blockchain in online gambling, holding cryptocurrency, regulation and the reputation of cryptocurrency. Our results indicated that managers did not believe the industry was ready to adopt cryptocurrency due to specific regulatory factors, but that it had future potential, mainly regarding its association to blockchain. Our quantitative study focused on interpreting the perceptions of online gamblers regarding cryptocurrency use in online gambling. Specifically, identifying what would motivate them to use cryptocurrency in online gambling and if they were willing to accept it as a payment option. Based on the results obtained through a survey we distributed, we used linear regression to identify if online gamblers were willing to accept cryptocurrency. The resulting outcome was a moderate level of rejection towards cryptocurrency acceptance. The linear regression model also allowed us to interpret which predictor variables held the greatest level of importance towards predicting cryptocurrency acceptance. Those specific variables included cryptocurrency anonymity, usability, ownership, and belief in the future of cryptocurrency.   When comparing the results from both studies through triangulation, we were able to conclude that both consumers and the industry were not ready to fully accept cryptocurrency usage in online gambling. However, both sides indicated positive outlooks towards its future potential as a payment method.

Today society is facing numerous challenges associated with energy management system. The centralized power generation system is depending on the fossil fuels to generate energy which is harmful to the environment, and it is unable to fulfill the rising demand for electricity. The decentralized power generation system could easily be integrated with renewable energy sources which could satisfy the growing demand for electricity without damaging the environment. This thesis explores the proper energy distribution system (smart grid) which could be fully equipped with the digitalized technology and be integrated with renewable energy sources and decentralized system. Peer-reviewed articles and government reports have been reviewed in order to get the impact of digitalized technology on overall energy management system, as well as the smart grid services commercialized through the business models. The result shows that the cost of transmission lines is reduced by using decentralized power generation system which helps to provide clean energy at low price to the end consumers. Furthermore, the thesis claims that smart grid is a disruptive technology which encourages energy producers and distributors to adopt a rapid change in the energy market along with changing their business model.  Finally, it has been explored that smart grid could provide three services, such as demand response, integration of renewable energy, and grid to vehicle services. These services could successfully be commercialized through business model innovation which enables energy providing and distributing firms to create and capture value regarding profit. / <p>Thanks for the great support who were involved in the completion of this project.</p>

The diploma thesis focuses on the identification of the impact of disruptive models in tourism at the Czech travel operators. The theoretical part describes the business model using the canvas method. Subsequently, various patterns of disruptive business models in tourism market are presented. In the practical part, a research was carried out to find out how Czech citizens use disruptive models for traveling abroad. Based on the results of research in the context of different areas, the impact of disruptive models on travel operators was assessed. This work did not confirm the direct negative impact of these models on the growth of Czech travel agencies, but points out the future threat that these disruptive models will introduce in the years to come

Companies need to constantly innovate and improve in order to remain profitable and keep up with competition. But innovation can be costly and knowledge and new ideas hard to find. Therefore companies outsource innovation and do so increasingly even though it is difficult to successfully decide when and how. When should companies try to come up with new ideas themselves, and when should they give the job to outside experts? Does outsourcing of innovation work in established markets, new markets, for incremental or disruptive innovations, for product or process types of innovations? Research involving small companies and outsourcing of innovation has not been widely addressed in the literature, this thesis intend to give a better understanding of this area. After conducting a literature review we went looking for specific answers to the questions what effect does the business newness and size of a company have on the success of outsourcing and is there a difference in the outcome of outsourcing of innovation regarding the areas product, process, market and organization. A survey among decision makers and decision influencers showed: 1. Outsourcing of product and market innovation in new business compared to established business was considered equally successful. 2. Outsourcing of process and organisation innovation in new business was considered significantly less successful compared to established business. 3. The perceived benefit from outsourcing product innovation is higher than perceived benefit from outsourcing of processes, markets or organizations innovation. 4. Market leaders (including those who were runner up) believes that outsourcing of organization innovation in established business is more successful compared to none market leaders same goes for outsourcing of process innovation. This thesis tries to explain these and other findings concerning outsourcing of innovation.

Several industries have been affected by digitalization over the last decade. Currently the world of printed media is experiencing numerous turbulent changes. Printed newspapers are increasing their presence online and starting to compete in digital channels. This makes for an interesting area of research. With this study we hope to create a greater understanding for how the newspaper industry is affected by digital technology. The theoretical framework of this study is based upon Christensen’s (2005) concept of disruptive technology as well as Yoo &amp; Lyytinen et al. (2010) theories on digitalization and digital innovation. We conducted a case study at the local newspaper Alpha News. Five semi- structured interviews were performed with different employees with various distinct roles; all of them important to obtain an insight into the changes occurring at Alpha News. In our study we are able to identify several aspects of changes due to digitalization within Alpha News. The printed newspaper, for instance, faces a steady decline in subscription rates due to the readers increased reliance on digital alternatives for local news. Other shown effects of the digitalized business where also revealed. The pace of change, the use of technological aids, as well as the reader-relationship, all act as examples of these shown effects.

The Class Pass Intervention (CPI) is designed to be implemented within school-wide PBIS to decrease disruptive behavior and teach an appropriate replacement behavior for students needing Tier 2 intervention. The purpose of the present study was to extend the literature on the CPI by further evaluating the impact of the first component of the CPI on disruptive behavior and academic engagement of elementary school children with disabilities engaging in mild to moderate disruptive behavior. Three students and their respective teachers participated in the study. A multiple baseline across participants design with an embedded reversal was used to demonstrate the impact of the CPI on student behavior during a targeted problematic routine. The results indicated that the CPI was effective in decreasing disruptive behavior and increasing academic engagement for all participating students. Results were maintained for one participant while fading the magnitude of the intervention. Students and teachers rated CPI as effective and acceptable.

Abstract Today's turbulent business environment, which is characterised by uncertainty and inability to predict the future, is extremely challenging. Mobile and Internet Protocol (IP) convergence, which brings together technologies and services from the mobile and Internet domains, has been identified as a discontinuity in the mobile telecommunications business. Additionally, new disruptive technologies are introduced together with new, complex products. This research addresses the approach that, along with introducing disruptive technologies in the mobile and IP convergence era, a new operational mode is needed in the new product development (NPD) process. This study approaches the operational mode from five perspectives: business environment, competence development, process renewal, running technology pilots, and product reliability. The research on the business environment area proposes two frameworks: one for building and describing and another for evaluating business models. The study on competence development arrives at the conclusion to propose a project management competence development framework. The third research perspective suggests that, when the business environment is changing, and disruptive technologies and continuous innovations create new kinds of products, it is likely that processes need renewal. Running technology pilots to involve customers early enough in new product development is proposed in the fourth research area. Finally, the fifth research topic proposes that it is essential for companies to be able to estimate the reliability of their products during the product development phase. It is concluded that the new operational mode when introducing disruptive technologies requires reconsidering business models, special attention to competence development, process renewal, customer involvement in new product development, and requires a means to guarantee software reliability.

The research aim is to understand how the competitive intelligence (CI) process in large-scale Swiss telecom companies contributes to management decision-making. Studying CI activities of the Swiss large-scale telecom firms (Swisscom, Sunrise, Orange/Salt, Cablecom) in a dynamic European context offers useful insight into the critical challenges that service firms now face when developing intelligence in disruptive market contexts where aggressive competitive behaviour is evident. In considering CI theory, this study has reviewed perspectives drawn from research on the CI process, studies on knowledge management and work on systems thinking. In extending the predominant modular view of CI to include elements of systems thinking, this study has added to our academic understanding of CI at firm level. An Integrative CI Activities framework was developed that enables a more holistic perspective of CI to be adopted, taking account of operational, organisational and strategic perspectives. A diagram representing the range of CI analysis methodologies has also been generated, that differentiates between internal/external orientation and static/dynamic forms of CI analysis. Such frameworks can be used by CI researchers in other market contexts. The methodology for this study drew on a pragmatist philosophy, using a case study strategy that adopted mixed methods in data collection, including semi-structured depth interviews with top CI Analysts in each firm. Findings have shown differences in the scope of CI Activities that link to stages of CI development (developing, developed) and variation between headquarters-centred and firm-centred approaches to CI planning and implementation. The adoption of query based, flexible analysis approaches in firm-centred settings differ from more structured CI analysis techniques in headquarters-based firms. Evidence from this study suggests that networked communication, strong feedback mechanisms and the adoption of more flexible CI analyst roles link to more effective CI processes and to greater potential for direct CI contribution to decision-making. Key contributions emerge through the three lenses of analysis adopted (operational, organisational and strategic); in terms of operational CI processes, the study identifies a complex integrated system at work in firms that implement CI effectively. In studying the link between organisational structure and CI analysis, the study has mapped organisational support patterns and how they shape the CI process at firm level. With respect to the strategic lens, following a detailed worked study of predictive analysis in one case firm, findings have identified adaptiveness in CI design as essential to address disruptive market change. Managerial consideration include a need for a) greater flexibility in CI implementation at firm level to adapt to turbulent markets, b) acknowledgement of the importance of the CI analyst role further and c) more dynamic CI content to be generated by CI analysts.

Following the studies of technology trajectories, Christiansen (1997) coined the concept of disruptive innovation to shed more light on the pattern of discontinuous innovations which were introducing new performance values to the market and mostly led to create a new market. Following his studies there have been a huge amount of scholars who have tried to elucidate the concept of disruptive innovations from different points of views. Among all of these studies, there are few researches about the dynamic of disruptive innovations diffusion in the market while most of the studies have focused on the concept itself. According to Porter (2008) the dynamic of market competition has been totally changed over the past decade and survivance of incumbents in the market mostly depends on their capability to innovate disruptively and keep their dominancy by radical or incremental improvements. Considering the desire of incumbents to set a dominant position in today’s fast growing markets, getting the ultimate benefits of disruptive innovations has become a disputable issue. Therefore, focusing on the dynamic of disruptive innovations, this research tries to elucidate the way that market leaders take an unknown potential disruptive innovation out of its dark corner during its infancy time, raise it and disrupt the mainstream market relying on it to establish a new market. Focusing on the dynamic of innovation diffusion, this research has chosen the high-tech medical market of Iran as the main target of empirical field work. Novelty of this concept in medical markets and also appropriateness of invasive cardiovascular devices business in terms of great amount of disruptive innovation, make this case study appropriate for the purpose of this research. Therefore conducting a longitude case study of Iranian invasive cardiovascular market during the past 10 years, this research conducts 30 semi-structured interviews with the key decision makers of the four main incumbents of Iranian invasive cardiovascular market about launching new innovations including: Johnson and Johnson (Cordis), Abbott Laboratories, Boston Scientific and Medtronic. The findings of these interviews are supported by the results of archival researches for more validity and reliability. Finally these findings will get compared with the conceptual framework of research in the discussion chapter to modify the existing literatures and in some cases add some new theoretical notions to them. The main contribution of this research is to identify the accelerating factors of disruptive innovation diffusion from, strategic, technological and cultural points of views. These findings can help practitioners to accelerate the diffusion rate of their disruptive innovations to disrupt the market earlier than the others and set their dominant position in the market as a market leader. Also it will provide an opportunity for the other scholars to build on more about the concept of disruptive innovation diffusion.