With the recent boom in big data and the continuous need for innovation, Artificial Intelligence is carving out a bigger place in our society. Through its computer-based capabilities, it brings new possibilities to tackle many issues within organizations. It also raises new challenges about its use and limits. This thesis aims to provide a better understanding of the role of humans and Artificial Intelligence in the organizational decision making process. The research focuses on knowledge-intensive firms. The main research question that guides our study is the following one:   How can Artificial Intelligence re-design and develop the process of organizational decision making within knowledge-intensive firms?   We formulated three more detailed questions to guide us: (1) What are the roles of humans and Artificial Intelligence in the decision making process? (2) How can organizational design support the decision making process through the use of Artificial Intelligence? (3) How can Artificial Intelligence help to overcome the challenges experienced by decision makers within knowledge-intensive firms and what are the new challenges that arise from the use of Artificial Intelligence in the decision making process?   We adopted an interpretivist paradigm together with a qualitative study, as presented in section 3. We investigated our research topic within two big IT firms and two real estate startups that are using AI. We conducted six semi-structured interviews to enable us to gain better knowledge and in-depth understanding about the roles of humans and Artificial Intelligence in the decision making process within knowledge-intensive firms. Our review led us to the theoretical framework explained in section 2, on which we based our interviews.   The results and findings that emerged from the interviews follow the same structure than the theoretical review and provide insightful information in order to answer the research question. To analyze and discuss our empirical findings that are summarized in the chapter 5 and in a chart in the appendix 4, we used the general analytical procedure for qualitative studies. The structure of chapter 5 follows the same order than the three sub questions.   The thesis highlights how a deep understanding of Artificial Intelligence and its integration in the process of organizational decision making of knowledge-intensive firms enable humans to be augmented and to make smarter decisions. It appears that Artificial Intelligence is used as a decision making support rather than an autonomous decision maker, and that organizations adopt smoother and more collaborative designs in order to make the best of it within their decision making process. Artificial Intelligence is an efficient tool to deal with complex situations, whereas human capabilities seem to be more relevant in situations of uncertainty and ambiguity. Artificial Intelligence also raises new issues for organizations regarding its responsibility and acceptation by society as there is a grey area surrounding machines in front of ethics and laws.

Bakgrund: Då utvecklingen i det företagsekonomiska samhället har gått från ett industrisamhälle till ett kunskapssamhälle efterfrågas extern expertis från kunskapsintensiva företag. Många konsultföretag är goda exempel på den postbyråkratiska organisationsformen, som karaktäriseras av relativt få skikt av hierarki, flexibilitet, delaktighet i beslutsfattande och lösa karriärstrukturer, där identiteten blir svårmanövrerad. Identitet är av särskild betydelse när det kommer till KIF:er av olika skäl. Det blir allt mer framträdande för ledare att försöka forma individerna själva. Det är viktigt för ledningen att influera anställda via strategier för att exempelvis uppnå organisationskontroll, säkerställa lojalitet och behållning, och förebygga existentiell osäkerhet samt skapa självförtroende och självkänsla i arbetet. Syfte: Syftet med studien är att med hjälp av befintliga teorier och empiriskt underlag bidra med ökad förståelse av hur KIF:er använder identitetsreglering för att erhålla organisationskontroll. Genomförande: Studien har genomförts med en kvalitativ metod via en fallstudiedesign genom intervjuer med anställda inom relevanta företag inom konsultbranschen. Respondenterna har haft varierande befattningar och kunskaper i respektive företag. Slutsats: Resultatet av denna studie visar att kunskapsintensiva företag arbetar med organisationskontroll där identitet spelar en central roll. Flertalet strategier presenteras så som rekrytering, värdeerbjudande, utbildningar, avskalad hierarki, sociala aktiviteter, team, corporate storytelling och värderingar, vilket bidrar till en ökad förståelse för hur KIF:er arbetar med identitetsreglering för att uppnå organisationskontroll. / Background: Since the development of business economics has shifted from an industrial society to a knowledge society, external expertise is demanded from knowledge-intensive companies. Many consulting firms are good examples of the post- bureaucratic organization, characterized by relatively few layers of hierarchy, flexibility, decision-making involvement and loose career structures, where the identity becomes difficult to operate. Identity is of particular importance when it comes to KIFs for different reasons. It is becoming increasingly prominent for leaders to try to shape the individuals themselves. It is important for management to influence employees through strategies to achieve organizational control, ensure loyalty and prevent existential uncertainty as well as create self-confidence and self-esteem at work. Purpose: The purpose of the study is to provide, with the help of existing theories and empirical evidence, an increased understanding of how KIFs use identity regulation to obtain organizational control. Empiric: The study has been conducted with a qualitative method through a case study design through interviews with employees in relevant companies in the consulting industry. Respondents have had varying positions and skills in their respective companies. Result: The result of this study shows that knowledge-intensive companies work with organizational control where identity plays a central role. Several strategies are presented such as recruitment, value offerings, educations, scaled-down hierarchy, social activities, teams, corporate storytelling and values, which helps to understand how KIFs work with identity regulation to achieve organizational control.

Submitted by Cristiane Shirayama (cristiane.shirayama@fgv.br) on 2011-05-24T12:13:57Z No. of bitstreams: 1 61080100011.pdf: 449887 bytes, checksum: 3a6b4ab010c3706ff039d76f10f7ba92 (MD5) / Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-24T12:18:05Z (GMT) No. of bitstreams: 1 61080100011.pdf: 449887 bytes, checksum: 3a6b4ab010c3706ff039d76f10f7ba92 (MD5) / Approved for entry into archive by Gisele Isaura Hannickel(gisele.hannickel@fgv.br) on 2011-05-24T12:18:38Z (GMT) No. of bitstreams: 1 61080100011.pdf: 449887 bytes, checksum: 3a6b4ab010c3706ff039d76f10f7ba92 (MD5) / Made available in DSpace on 2011-05-24T12:21:40Z (GMT). No. of bitstreams: 1 61080100011.pdf: 449887 bytes, checksum: 3a6b4ab010c3706ff039d76f10f7ba92 (MD5) Previous issue date: 2010-08-25 / The movement of Brazilian companies into foreign markets is a recent phenomenon. From the beginning of this first decade of Century XXI, service companies, and especially law firms well established in Brazil - many of them specializing in serving clients of foreign origin – have been associated with international partners or have opened branches in known international places. This trend not only serves to commercial or economic purposes, but involves issues related to organizational learning, with strategic and operational impacts on the decision-making process of these firms. This is the basic hypothesis of this master thesis, which relies on two methodological approaches, secondary and primary researches, to perform the test of this hypothesis and analysis of organizational consequences of internationalization. The dissertation is presented in three nuclear chapters, besides introduction and conclusion, where are examined the methodological procedures, the theoretical and conceptual basis and researches results, summarized in some impacts that affect the originally prevailing organizational culture, culminating with influences on the decision-making process of marketing, pricing and organization of these companies. / O movimento de empresas brasileiras em direção ao exterior é considerado um fenômeno recente. Desde o princípio dessa primeira década do século XXI, empresas de serviços e, especialmente, os escritórios de advocacia já consolidados no Brasil – muitos deles especializados no atendimento de clientes de origem estrangeira – se associaram com “partners” no exterior ou abriram filiais em conhecidas praças internacionais. Esse movimento de internacionalização não guarda apenas uma dimensão comercial ou essencialmente econômica, mas envolve aspectos relacionados ao aprendizado organizacional, com impactos operacionais e estratégicos sobre o processo de tomada de decisões desses escritórios de advocacia. A presente dissertação de mestrado tem como hipótese, fundada no conceito de “knowledge intensive firm”, dentre outras bases teóricas, que as organizações de advocacia brasileira passaram por um processo de aprendizado com a abertura para o exterior. Esse aprendizado tem influência sobre o padrão cultural anteriormente prevalecente na unidade brasileira, transformando-o. Para efetuar o teste desta hipótese e a análise das conseqüências organizacionais da internacionalização, são utilizados dois procedimentos metodológicos combinados, a pesquisa secundária e a pesquisa primária. A dissertação apresenta-se em três capítulos nucleares, além da introdução e da conclusão, detalhando a metodologia, os fundamentos teóricos e conceituais utilizados e apresentando os resultados das pesquisas, sumariados num conjunto de impactos que afetam as decisões mercadológicas, de formação de preços e de organização dessas empresas.

Tidigare forskning har identifierat vilka kärnvärden och mervärden klientföretagen kan uppfatta av revisorn. Forskningen har visat att värdet som klientföretagen uppfattar av revisorn varierar beroende på olika faktorer. Däremot har det oss veterligen inte lagts något fokus på att undersöka huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Syftet med uppsatsen är att förklara huruvida klientföretags uppfattade värde av revisorn påverkas av klientföretagets branschtillhörighet. Studiens tänkta bidrag är att kunna förklara ytterligare varför klientsföretags uppfattade värde av revisorn skiljer sig åt mellan olika klientföretag. För att svara på syftet har teori om koncepten kärnvärdet (försäkran, förbättring och försäkring) och mervärdet (relationen och råd) av revisorn använts. Det har konstruerats hypoteser samt en modell utifrån argumentation kring kapitalintensiva och kunskapsintensiva branscher. För att testa hypoteserna och modellen användes en webbaserad enkätundersökning riktad mot klientföretag från en kapitalintensiv och kunskapsintensiv bransch. Resultatet av studien visar att klientföretagens branschtillhörighet är en förklarande faktor för koncepten kärnvärde och mervärde. Mer specifikt kan vi se att förbättring, relationen och råd förklaras av branschtillhörighet. Studiens slutsats är således att branschtillhörighet är en förklarande faktor till klientföretagens uppfattade värde av revisorn. Studiens teoretiska bidrag är att branschtillhörighet kan adderas till de förklarande faktorerna av klientföretags uppfattade värde av revisorn. Studiens praktiska bidrag är att revisorer kan förstå att värdet klientföretag uppfattar av revisorn skiljer sig åt mellan klientföretag, vilket är av större vikt sedan avregleringen av revisionsplikten för att revisorn ska kunna fortsätta sälja sin tjänst. / Previous research has identified which core values and added-values companies can perceive of the auditor. Research has shown that client companies perceived value of the auditor differ between companies due to different factors. However, to our knowledge no one has studied if industry is an explanatory factor for the client company’s perceived value of the auditor. The purpose of the study is to explain if client companies perceived value of the auditor is affected by its industry. The study aims to further explain why client companies perceived value of the auditor differs between companies. To fulfill the purpose theory about core value (assurance, improvement and insurance) and added-value (relationship and advice) has been used. Hypotheses and a model has been constructed based on an argumentation about capital and knowledge intensive industries. To test the hypotheses and the model a survey was conducted among companies from capital and knowledge intensive industries. The results show that the client’s industry is an explanatory factor for core value and added-value. More specific can improvement, the relationship and advice be explained by industry. The conclusion is that industry is an explanatory factor for the client companies perceived value of the auditor. The theoretical contribution is that industry can be added to the explanatory factors of client companies’ perceived value of the auditor. The practical contribution is that auditors can understand that the perceived value of the auditor differ between companies, which is important since the abundance of the statutory audit to continuing selling their service.

Bakgrund: Ur den kritik som sedan 50-talet formulerats mot den byråkratiska “mekaniska” organisationsformen har en utveckling mot mer “organiska” organisationsformer skett. Detta har tillsammans med den tekniska utvecklingen, som under de senaste årtiondena fortskridit, kommit att förändra många verksamheter. Begreppet post-byråkrati har i många sammanhang blivit ett samlingsnamn för dessa nya organisationsformer. Även om organisationer i mångt och mycket framhålls som mer post-byråkratiska, alltså flexibla, nätverkande och decentraliserade, finns det argument för att särskilt mellanchefers arbete och roll inte har förändrats i samma utsträckning och att byråkratin upprätthålls. Det talar för att det förekommer ett glapp mellan föreställning och verklighet. Syfte: Syftet med studien är att beskriva hur ett post-byråkratiskt chefsbeteende gestaltas i organisationer som utger sig för att vara post-byråkratiska. Metod: Studien har genomförts med utgångspunkt i en kvalitativ forskningsansats där semistrukturerade intervjuer och observationer har tillämpats. Detta eftersom syftet var att studera fenomenet på djupet snarare än att producera numerisk data och se samband. Respondenterna utgjordes av sex mellanchefer från två olika organisationer, tre chefer från respektive organisation. Urvalet av organisationerna baserades på ett antal uppställda kriterier. Resultat/slutsats: Studiens resultat visar att ett post-byråkratiskt chefsbeteende gestaltas som en hybrid mellan byråkratiska och post-byråkratiska kännetecken. Denna kombination gör sig synlig i alla studerade områden inom chefsbeteendet, såsom kommunikation, kontroll/styrning, beslutsfattande, ledarskapsstil och det interpersonella. Dock visar studien att beteendet hos de studerade mellancheferna tenderar att vara övervägande post-byråkratiskt. / Background: From the criticisms that have been formulated against the bureaucratic "mechanical" organizational form since the 1950s, there has been a development towards more "organic" forms of organization. This has along with the technological development, which has continued in recent decades, changed many enterprises. The concept of post-bureaucracy has in many contexts become a collective name for these new organizational forms. Although organizations are widely regarded as more post-bureaucratic, for example being flexible, networking and decentralized, there are arguments that the work and role of middle managers has not changed in the same extent and that bureaucracy is maintained. A gap between assumption and reality seems to occur. Purpose: The purpose of this study is to describe how a post-bureaucratic managerial behavior is embodied in organizations claiming to be post-bureaucratic.Method: The study has been carried out on the basis of a qualitative research approach. Semi-structured interviews and observations have been applied, since the purpose was to study the phenomenon in depth rather than produce numerical data and compare different results with each other. The respondents consisted of six middle managers from two different organizations, three managers from each organization. The selection of organizations was based on a number of criteria. Results/Conclusion: The results of the study show that a post-bureaucratic managerial behavior is regarded as a hybrid between bureaucratic and post-bureaucratic characteristics. This combination is visible in all of the studied areas in managerial behavior, such as communication, control, decision-making, leadership style and the interpersonal. The study shows that the behavior of the studied middle managers tends to be predominantly post-bureaucratic.

Managing knowledge work and knowledge workers is of growing importance in theory as well as in practice. Organizations are continuously evolving value added work. It is observed over a period of time, that manual work is reducing and educated work force is delivering, executing and successfully performing organizational activities. Particularly in Indian context there is a phenomenal growth in employment of knowledge professionals. They contribute towards building value through their innovation, new technology and its application. Knowledge professionals possess the talent and required skills to cater to organizational competitive demands. Knowledge professional creates knowledge and transfer knowledge to other professionals. There are several univariate studies focusing on satisfaction, stress, motivation, there are also studies which talks about knowledge transfer aspects, but they are not studied in the context of knowledge professionals and linking them to value added behavior and well-being. This is a multi-construct study with an attempt to explain causal relationship between knowledge professionals, organizational & knowledge practice, knowledge transfer modes, enhanced valued behavior and well-being, for which the existing literature is reviewed. Literature review for this study has been broadly classified into four major headings, i.e. knowledge professionals, organizational and knowledge practices, knowledge transfer modes and finally well-being of knowledge professionals. Knowledge professionals are dealing with the increase in knowledge intensive work and therefore there is a need to link knowledge professionals to over all organizational strategies and focus on their well-being. The different practices in both organizational and knowledge identifies the purpose of such different practices and how it affects the expertise in the professionals. Practices tend to vary based on the human processes in the different sectors. Several studies focused on knowledge transfer and also identified the modes of transfer of knowledge in terms of one to one basis, formal and informal, on the job trainings, apprenticeships etc., in the past. Lastly, work profile, different practices and modes of knowledge transfer tends to have a bearing on well-being. There are several univariate and bivariate research studies conducted on knowledge and knowledge management practices existing within the organization. Knowledge professionals are the most valuable resource of the organization as they contribute to maximum growth of their organization. Hence there is a need to understand their well-being. But previous research has not focused on this dimension of knowledge professionals. Earlier studies have not focused in detail about the knowledge intensiveness in knowledge professionals work profile, nor its impact on their well-being. Therefore we found a need to focus our study on understanding the knowledge professionals work profile and their well-being. Though there are various studies on knowledge transfer but there is a paucity of studies in the area of knowledge professionals, and its impact on the valued behavior of the organization. We further felt the need to study the relationship existing between well-being of knowledge professionals and knowledge transfer modes. Based on this we framed our objectives of the study as follows: To develop a framework for relating knowledge work, organizational & knowledge practices, and the role of modes of knowledge transfer on valued behavior and well-being. To understand the effect of different knowledge intensive work on valued behavior and well-being. To suggest appropriate managerial initiatives to sustain knowledge work and well-being of knowledge professionals. In order to achieve the above mentioned objectives, conceptual framework was formalized. Thorough literature review helped in identifying gaps in the research. Discussions with practitioners in the field were useful in selecting the variables for the study. The different variables studied were work profile of knowledge professionals, organizational and knowledge practices. Knowledge transfer modes to determine the influence of transfer process on well-being and valued behavior. We attempted to understand the effect of different practices and transfer modes on valued behavior and well-being of knowledge professionals. To achieve the objectives, survey methodology was executed for the main study. Questionnaire developed was a 5 point Likert scale where professionals had to rate with options choosing from strongly disagree, disagree, neither agree nor disagree, agree and strongly agree. This was combined with in-depth interview on a one to one basis, between researcher and professionals without any external disturbance in a secure silent place. The main sample consisting of 439 professionals from five organizations, out of which 2 of them are Government sectors and remaining 3 are private sectors. Sample comprised of knowledge professionals working in IT and R & D sector with a minimum of 2 years of experience and working in the same or similar kind of projects, both male and female professionals with varied qualifications, and age ranging from 19 to 61 years. To validate our objectives of the study different statistical analysis was computed. We first confirmed the reliability of the designed questionnaire by computing cronbach alpha. Factor analysis helped us identify the groupings of the variables. To understand the effect of demographic variables such as age, gender, educational qualification, work experience, type of organization on the work profile on the knowledge professionals, obtained sample was studied on each of these variables by computing ‘t’tests. The differences in the demographical variables was analyzed and reported. This was further analyzed to understand the effect of independent factors on output factors and the effect of mediating factors on output by computing multiple regression. Regression was first done without mediating factors by regressing independent factors on output and later by adding mediating factors to verify the mediating effect of the different factors. The obtained regression value results are analyzed for firstly validating if the model can be accepted by verifying the significance of F value, next by checking the goodness of fit of the model by looking at the R square value and finally we verified the items which had an impact on the output factors by looking at their Beta coefficient value. Significant beta coefficient values were accepted and discussed further. We further diagrammatically depicted the connections of the independent factors on the output factors from the obtained findings. The findings of this chapter show that mediating factors have improved the R square value showing that mediating factors increases the explanatory power. It can be observed that all the hypotheses are proved. To further understand the different knowledge intensive work of knowledge professionals, input factors, mediating factors and output factors were regressed for each group separately and presented in next chapter. Knowledge professionals were grouped based on the knowledge intensive jobs being performed by them. It was observed that 5 unique groups were being formed and we aimed at systematically understanding the differences in the groups. Discussion was done group wise. All the groups were analyzed and understood based on their age, educational qualification, work experience, gender, type of job etc. Further multiple regression was computed on each of the group separately. Here again multiple regression was done without mediating variable in the first step and in the next step to verify the effect of mediating factors they were included in the analysis. Regression model was checked for significance level through F value, goodness of fit was verified by obtained R square and later significant beta values were analyzed and diagrammatically represented. From the findings it can be observed that each group is exclusive and tends to have significant differences between the groups based on the knowledge intensive jobs being performed by them. The findings can be summarized as there are differences between the groups with regard to the extent to which the different input, mediating factors affect the output factors. There exist differences in the way the factors influence each group, indicating the uniqueness of each group. It can be concluded that this study provides a profound understanding about the different groups of knowledge professionals based on the knowledge intensive job being performed by them. This finding can be used by other organizations while recruiting, training, and charting out clear career growth for professionals, and for job analysis. This study has attempted to understand well-being of knowledge professionals and how it tends to affect and vary based on the different knowledge professional groups. This framework of studying knowledge professionals and their well-being is a unique contribution to the existing literature and for organizational as well as managerial practices. An attempt has been made to understand the different knowledge transfer practices and its impact as value add for the organization. This research has contributed theoretically and it is methodologically unique by adapting a multi construct model, the different practices being studied will help in framing effective knowledge management practices in organizations.

Made available in DSpace on 2016-03-15T19:26:44Z (GMT). No. of bitstreams: 1 Jose Geraldo de Araujo Guimaraes.pdf: 1895764 bytes, checksum: 70225a32f8624fa7404fac2bfb11e57e (MD5) Previous issue date: 2009-08-04 / Fundo Mackenzie de Pesquisa / This master s degree dissertation was aimed at the study of Knowledge Intensive Business Services (KIBS) in Brazil, in particular, Technology KIBS (T-KIBS) and the identification of the concentration of these activities and its factors. By means of identifying CNAE groups of activities categorized as T-KIBS according to the international literature and with the application of SGT software made available by the Department of Labor in its dissemination of labor statistics program based on the annual relations of social information of year 2006 it was identified the presence of each group of activity in each one of the 5653 Brazilian counties. In the process of identifying these concentration of activities the localization quotients (QL) where calculated for each county and by means of a geo-referencing software individual maps and a consolidated map of all concentration of activities associated with T-KIBS in Brazil was presented. As expected, it was observed a high degree of difference in the level of geographic concentration of activities associated with these services which confirmed the differences referenced in theory as it relates to the type of market and the nature of the production process of these activities. The spectrum of activities is wide, including a range from producers to proliferation of knowledge and this wide spectrum influences the dynamics of location and concentration of activities patterns. Regarding the variables used, the calculation of QL s with reference to number of locations did not explicitly reveal the existence of concentration of activities in comparison to the quantity of employees. In addition to the results originated from the secondary data analysis the intent of this dissertation was to identify the conditional factors for these T-KIBS concentration of activities according to the executives of these companies. Three interviews with executives from companies considered T-KIBS businesses were conducted in cities where the concentration of activities was high and considered in any way to have influenced the process of defining the location of these companies and included conditional factors of these locations. Several important points regarding the location of T-KIBS companies and the dynamics that lead to concentration of activities where identified in interviews. Some of these important points include differences between producers and developers of knowledge and implementation or dissemination of knowledge. While for the earlier the proximity of universities demonstrates to be one of the most relevant factors, for the later, this is not a significant factor due to the high degree of mobility of the work force. / Esta dissertação de mestrado buscou estudar a Localização dos Serviços Intensivos em Conhecimento (em inglês KIBS) no Brasil, em especial dos KIBS de natureza tecnológica (TKIBS), e identificar as aglomerações destas atividades e seus fatores condicionantes. Por meio da identificação dos grupos CNAEs das atividades classificadas como T-KIBS pela literatura internacional, e com o emprego do software SGT disponibilizado pelo Ministério do Trabalho e Emprego em seu Programa de Disseminação das Estatísticas do Trabalho (PDET) baseado nos dados da Relação Anual de Informações Sociais (RAIS) do ano de 2006, foi identificada a presença de cada grupo de atividades em cada um dos 5653 municípios brasileiros. Na identificação das aglomerações foram calculados os Quocientes de Localização (QL) de cada município e, por meio de um software de geo-referenciamento, foram apresentados mapas individuais e um mapa consolidado com todas as aglomerações de todas as atividades T-KIBS no Brasil. Como esperado, observou-se uma alta heterogeneidade no nível de aglomeração geográfica destes serviços, confirmando as diferenças apontadas no referencial teórico pesquisado no que se refere ao tipo de mercado e à natureza do processo produtivo destas atividades. O espectro de atividades é variado, incluindo desde produtores de conhecimento até difusores e esta variação implica em dinâmicas diferenciadas de localização e padrões de aglomeração. Em relação às variáveis utilizadas, o cálculo dos QLs com base na dimensão de número de estabelecimentos não revelou tão explicitamente a existência de aglomerações em comparação com a dimensão quantidade de empregados. Além dos resultados provenientes da análise dos dados secundários, buscou-se nesta dissertação identificar os fatores condicionantes para as aglomerações dos T-KIBS segundo a percepção de executivos destas empresas. Para tanto, foram realizadas três entrevistas com executivos de empresas consideradas como empresas T-KIBS, que estivessem localizadas em cidades cujas aglomerações destas atividades fossem altas e que tivessem de alguma forma participado do processo de definição da localização das empresas e pudessem discorrer sobre os fatores condicionantes da localização. Uma série de pontos importantes sobre a localização de empresas T-KIBS e também sobre a dinâmica que conduz às aglomerações foram identificados nas entrevistas, como as diferenças entre produtores ou desenvolvedores de conhecimento e implementadores ou difusores do conhecimento. Enquanto para os primeiros a proximidade de universidades e instituições formadoras de mão-deobra qualificada se mostra ser um dos fatores mais relevantes, para os últimos este não é um fator tão relevante, uma vez que a mão-de-obra apresenta alto grau de mobilidade.

Cette thèse a pour objet d’étudier les tensions que traversent les activités de services professionnels (audit, conseil...) depuis une trentaine d’années, à travers le prisme des enjeux d’équilibre de vie. Alors que ces entreprises sont mises en cause dans les medias pour leurs pratiques managériales encourageant leurs salariés à se dépasser sans cesse, elles n’ont jamais été aussi actives dans leur communication sur les enjeux de qualité de vie au travail. A travers l’analyse des travaux existants, nous montrons que le système incitatif en up- or-out des organisations professionnelles repose sur le présupposé que les professionnels aspirent principalement à être récompensés de leurs efforts par des bonus et des promotions. A travers l’analyse de 58 récits de carrière de consultants, nous identifions deux autres dimensions clés de leur expérience au travail : la nature des projets qui leurs sont assignés et l’équilibre de vie. Nous explicitons les techniques qu’ils mettent en œuvre pour tenter de répondre à ces aspirations. Dans un deuxième temps, après avoir analysé le discours managérial en vigueur dans 9 cabinets sur ces questions, nous décrivons - à travers l’étude comparative de deux cabinets de conseil – les ajustements qu’ils mettent en place pour mieux les soutenir. Nous discutons l’ampleur de la remise en cause du modèle d’organisation traditionnel de ces entreprises par ces évolutions, dans un contexte où elles sont de plus en plus menacées, que ce soit par une faible croissance de leurs activités, une pression sur les coûts, la sophistication de la demande des clients ou par un phénomène d’uberisation qui touche de façon croissante les services professionnels. / This thesis aims at studying the tensions that professional service firms (audit firms, consultancies...) have been facing for the past thirty years, through the lens of work-life balance. While these firms are increasingly questioned in the media for their managerial practices that encourage their salaries to excel themselves; they have never been so active in communicating on quality of work-life. Through a review of the literature, I show that the up- or-out incentive system of professional organisations lies on the assumption that professionals all mostly aspire to see their commitment rewarded by bonuses and promotions. Through the analysis of 58 consultants’ career stories, I identify two additional dimensions of their experience at work: the nature of the projects they are assigned and work-life balance. Then, the techniques they use to fulfil these aspirations are described. Second, after studying the managerial discourse on work-life balance in 9 consultancies, through the comparative case study of two firms I analyse the adjustments they have implemented to accommodate individual needs. I discuss the extent to which these evolutions challenge the traditional organisation of professional service firms, at a time when they are increasingly threatened by low levels of growth in the industry; pressure on cost; the sophistication of clients’ demands and the uberisation of the economy, which has also reached professional services.

This dissertation focuses on Knowledge Intensive Business Services (KIBS). It aims to understand what these businesses are and to examine variety among them. In seeking to understand their diversity, I focus especially on the ‘knowledge bases’ at the core of their activities. The dissertation is based on three complementary studies. The first is a systematic review of the literature on KIBS. This is based primarily on a review of 130 carefully selected, relevant articles, and focuses on three questions: how are KIBS defined? how do KIBS compete? and how do KIBS innovate? The review shows that: (i) the literature is fragmented; most research does not build substantially on previous methods or findings; and (ii) while evidently heterogeneous, most of the literature has overlooked variety among KIBS. I also highlight what still needs to be known about KIBS.The second and third papers then focus on variety among KIBS, by classifying them according to their ‘knowledge bases’. In the first of these papers, I classify KIBS according to their primary knowledge bases, following the SAS Model, which identifies three: ‘analytical knowledge’, ‘synthetic knowledge’ and ‘symbolic knowledge’. Firms in three KIBS sectors: ‘architecture and engineering consultancy’; ‘specialist design’; and ‘computer and IT services’ are classified by their primary knowledge base according to information drawn from company websites. I then relate this classification to firm behaviour with respect to innovation, finding differences by primary knowledge base in the nature of the investments firms make to innovate, and in their propensities to innovate. In the second of the papers which relates ‘knowledge bases’ to KIBS, I develop the ‘knowledge bases’ approach conceptually, methodologically and empirically. Conceptually, I identify a hitherto unrecognised knowledge base: ‘compliance knowledge’. This relates to the knowledge of, and to interpretations of, laws and regulations. This knowledge base does not fit with any of the existing SAS types. Methodologically, I extract fuller information from company websites, and develop more sophisticated approaches to measurement, which allows multiple knowledge bases to be present in any one firm. Empirically, I successfully identify ‘compliance knowledge’, alongside ‘analytical’ and ‘symbolic knowledge’. I show that these are unevenly distributed across KIBS industries, including ‘advertising and design’, ‘architecture’, ‘engineering consultancy’ and ‘market research’, but importantly there is no one-to-one mapping between knowledge bases and industries. I discuss the implications of this, including for understanding the diversification of KIBS. This dissertation therefore contributes conceptually, methodologically and empirically to both understanding variety among KIBS and to the ‘knowledge bases’ literature.

Title: Management control in the trace of the pandemic - A qualitative study of Covid-19's impact on management control in knowledge-intensive business services Authors: Linette Amiryan and Jiota Eleftheriadou Supervisor: Svjetlana Pantic Dragisic Background: Covid-19 erupted in 2020 and struck the world on many levels. One of the consequences is that the employees had to start working from home. This can affect their motivation and performance in many different ways, both of which are essential parts of a company, especially in knowledge-intensive business services, where the employees are considered as their main assets. How do knowledge-intensive business services execute their management control in order to maintain the motivation and the performance? Purpose: The purpose of this paper is to examine and contribute with research on how management control, both from a performance and motivational perspective, has been adapted in knowledge –intensive business services as a result of the Covid-19 outbreak. Methodology: The study is conducted according to a qualitative method from a hermeneutic perspective. Purpose and research questions are answered based on a multiple case study of two IT companies. The empirical material has been obtained from interviews with their managers. Conclusion: The knowledge-intensive business services have greatly adapted their management control under Covid-19 in order to handle the new situation. This has mainly been reflected in a gradually increased control and tighter reconciliations. Furthermore, the organizational culture has provided great support for maintaining performance and motivation. Personnel control and personal responsibility have also been important elements for maintaining performance during Covid-19.