[pt] Este trabalho fundamentou-se na teoria da visão baseada em recursos (RBV) e nas cinco forças competitivas de mercado para identificar e analisar os fatores determinantes para o desempenho operacional de pequenos negócios prestadores de serviços, evidenciando os facilitadores e barreiras para o desempenho dos mesmos. Utilizou-se como métodos de pesquisa a revisão sistemática da literatura (RSL) para identificar os principais determinantes e o estudo de caso para explorar como os pequenos negócios abordam esses determinantes em seu desempenho operacional. Neste contexto, este estudo foi realizado junto a quatro pequenos negócios prestadores de serviços do setor de petróleo e gás, parceiras do Serviço Brasileiro de Apoio às Micro e Pequenas Empresas no Estado do Rio de Janeiro (SEBRAE/RJ). Como resultados da RSL, identificou-se a inovação e a orientação ao mercado como os principais determinantes frequentemente relacionados ao desempenho de pequenos negócios em serviços. Os principais facilitadores identificados foram qualidade, capital humano e inovação de produto/serviço, enquanto que recursos limitados e funcionários desqualificados foram identificados como as principais barreiras. Assim, na análise dos resultados dos estudos de caso observou-se que a competitividade e o crescimento no mercado são as forças que direcionam as atividades de inovação, logo, a orientação ao mercado se torna necessária paras as empresas direcionarem suas ações de maneira estrategicamente assertiva e, com a inovação, as organizações visam melhorar seus desempenhos, gerando vantagens competitivas ao oferecer novos serviços. / [en] This work was grounded on the theory of the resource-based view (RBV) and the five competitive market forces to identify and analyze the determining factors for the operational performance of small service providers, showing the facilitators and barriers to an improved performance. The systematic literature review (SLR) was used as a research method to identify the main determinants and a case study to explore how small businesses address these determinants in their operational performance. In this context, this study was carried out with four small oil and gas service providers, which work in partnership with the Brazilian Micro and Small Business Support Service in the State of Rio de Janeiro (SEBRAE/RJ). As SLR results, innovation and market orientation were identified as the main determinants often related to the performance of small businesses in services. The key facilitators identified were quality, human capital, and product/service innovation while limited resources and disqualified employees were identified as the main barriers. Thus, in the analysis of the results of the case studies, it was observed that competitiveness and market growth are the driving forces for innovation activities, so market orientation becomes necessary for companies to target their actions in a strategically assertive way and, with innovation, organizations aim to improve their performance generating competitive advantages by offering new services.

The purpose of this study was to examine the relationship between market orientation and business performance mediated by marketing resources and moderated by contextual factors. The study also examined the extent to which the conceptual model was a good fit to the sample data. A quantitative approach was used to test if there was a significant relationship between market orientation, marketing resources, and business performance. For the purpose, a cross-sectional survey was carried out to obtain data pertaining to market orientation, marketing resources, contextual factors and business performance. The unit of analysis of the study was banks consisting of 3 public and 15 private banks. A sample size of 507 consisting of 492 branch managers and 15 top level marketing managers was used in the survey. With a response rate of 87.97%, 446 questionnaires were collected of which 377 were used for data analysis. A SEM was used to test the extent to which the theoretical model fits the sample data. Mediation analysis was used to test the indirect effect of market orientation on business performance and hierarchical regression analysis was used to test whether the relationship was moderated by market dynamism, competitive intensity, and government regulation. Finally, an independent t – test was used to examine the statistical variations between public and private banks in terms of market orientation, marketing resources, and business performance. The confirmatory factor analysis revealed that the modified model was fit with the observed data in terms of chi-square and the individual indices. The total effect of market orientation on business performance was moderate with a 0.36 regression coefficient. The indirect effect was high with a 0.91 regression coefficient where complete and inconsistent mediation was found due to suppression effect. The moderation analysis revealed that the interaction effect of market dynamism, competitive intensity, and government regulation was not statistically significant. Finally the result showed that there was a statistically meaningful difference between public and private banks in terms of market orientation, marketing resources, and business performance. Banks in Ethiopia shall strive to segment the market, differentiate their services, and build a strong brand with clear identity. Banks in Ethiopia shall also build on their marketing resources to enhance their business performance. / Business Management / D.B.L.

本研究屬於探索性的研究，透過文獻探討並從兩家日本個案公司－JASCO與Origin實務做法之相似處，從中歸納整理並建構提案式經營之概念性模式。提案式經營必須同時具有市場導向與創業導向互相搭配之組織文化，且要有高階管理者的支持。在兩導向相輔相成的運作之下，組織將有能力發掘顧客心中潛在、未能清楚表達的新需求，同時發展滿足此新需求所需的新技術能力，因此能夠有效促進新需求與新技術之搭配以形成一新的產品/服務提案，並主動提供給未察覺此需求的顧客。由於提案是奠基於真正了解顧客心中的需求與所渴望的價值，並融入了與顧客互動，也因而能創造真正卓越的顧客價值、幫助顧客成功，不僅達到最高的顧客滿意，更讓顧客感動。提案式經營可透過卓越的顧客價值創造，為組織帶來價值創造、改變市場和領導地位的競爭優勢。提案式經營本質上即是一種驅動市場的組織運作，是市場導向新思維下顧客價值創造之道。 提案式經營的精髓在於新市場的開創，透過市場導向與創業導向文化相輔相成的運作之下，企業能有足夠的意願與能力去有效搭配新需求與新技術，進而開創一個新市場。能幫助廠商培養洞察新市場機會的眼光、看到未來的需求，並發展用以實現新市場機會所需的能力，因此能夠掌握到市場先機，能比競爭者更早一步進入新市場，獲得先進入者優勢。為了能在競爭激烈的環境下生存、掌握市場先機，台灣企業也應該實行提案式經營，以便能夠驅動市場並提昇在全球的競爭力，擺脫代工的命運、創造更高附加價值的產品。 / This study is an exploratory research. By reviewing literature and studying the two Japanese cases -JASCO and Origin, a conceptual framework of proposal-type management is constructed. Proposal-type management requires the alignment of market orientation and entrepreneurship orientation cultures, and must be supported by the top management. Under the coordination of the two cultures, the organization will have the abilities to discover the latent and unexpressed needs of the customers, and develop the necessary technologies, which can be used to meet the new needs, in good time. Therefore, the match of the cultures can catalyze the match of the new needs and the new technologies to generate a proposal, which can be further proposed to the customers. Because the proposal is based on thorough understanding the true needs and the desired value of the customers, it is affirmed to create superior customer value, achieve customer success, fulfill the highest customer satisfaction, and impress the customers. Through superior customer value creation, the firm will acquire the competitive advantages, including value creation, change, and leadership. Proposal-type management is a kind of market-driving organizational operation in nature, which inferred that it is a way of customer value creating under the new thinking of market orientation. The core value of proposal-type management lies in creating a new market. Under the cultural coordination of market orientation and entrepreneurship orientation, the firm has the will and capacity to match the new needs and the new technologies precisely and then create a new market. It can make the firm develop the insight into new market opportunity and the necessary abilities to fulfill it. Consequently, the firm can seize the market opportunity and gain the first-entry advantage by entering the new market in advance of the competitors. In order to survive in the intensive competition and to seize the new market opportunity, the firms in Taiwan should implement proposal-type management, which is helpful to drive market and acquire the globally competitive capabilities. It could also help the firms in Taiwan get rid of the fate of OEM and create high value-added products.

The purpose of this study is to identify how and why market-oriented big data is integrated and used in the early stages of radical innovation processes. The study was conducted as an inductive case study of exploratory character in which the case company was chosen based on its work with radical innovations and big data. The data collection was conducted in the form of 26 interviews with integrators and users of market-oriented big data. Concepts, themes and nine aggregated dimensions where developed through this study which describes how and why market-oriented big data is integrated and used in early stages of radical innovation processes. The study's results show that market-oriented big data can be used to; create market insights, create market needs, problem development, problem evaluation, idea development and finally idea evaluation. Integration of market-oriented big data has been identified by three dimensions; flowing integration, collecting integration and mapping integration. Finally, a framework was developed to support the implementation of market-oriented big data in radical innovation processes. The framework shows what market-oriented big data can be used for, how it can be integrated, and concretizes the reasons for integration and use being implemented in these phases. / Syfte med denna studie är att identifiera hur och varför marknadsorienterad big data integreras och användas i tidiga faser av radikala innovationsprocesser. Studien har genomförts som en induktiv fall-studie av explorativ karaktär där fallföretag valts utifrån dess arbete med radikala innovationer och big data. Datainsamlingen genomfördes i form av 26 intervjuer med såväl integrerare som användare av marknadsorienterad big data. Utifrån dessa intervjuer utvecklades koncept, teman och nio aggregerade dimensioner som beskriver hur och varför marknadsorienterad big data integreras och används i tidiga faser av radikala innovationsprocesser. Studiens resultat visar att marknadsorienterad big data kan användas för att; skapa marknadsinsikt, skapa marknadsbehov, problemutveckling, problemutvärdering, idéutveckling och slutligen idéutvärdering. Integrering av marknadsorienterad big data har identifierats ske genom tre dimensioner; strömmande integrering, samlande integrering och mappande integrering. Slutligen har ett ramverk utvecklats med syfte att stödja implementering av marknadsorienterad big data i radikala innovationsprocesser. Ramverket visar på vad marknadsorienterade big data kan användas till, hur det kan integreras samt konkretiserar orsakerna till att integrering och användning genomförs i dessa faser.

Made available in DSpace on 2016-10-13T14:09:52Z (GMT). No. of bitstreams: 1 Maria Luiza Vasques Piccioli.pdf: 4068332 bytes, checksum: a47638a822b0b54d95ac608b8bd4134f (MD5) Previous issue date: 2013-03-27 / This study is dedicated to the analysis of the Value Co-Creation Management and its relation to the market oriented strategy in foreign and Brazilian multinational companies. It is based on a theory review in which three main topics are discussed: (1) Marketing concepts evolution and the strategic orientation to market; (2) competitive advantage development and the value co-creation management; (3) foreign and Brazilian multinational companies, subsidiaries' role and the global Marketing management. The qualitative nature research developed on the market used the methodology of multiple case studies, following the protocol proposed by Yin (2001). This study was performed in 4 multinational companies, among them two Brazilian and two foreign ones, directly with the areas that are responsible for value co-creation management. In total, eight interviews were performed, being two per company, between the months of October and December 2012. After analysis, the research pointed not only to market orientation as a predecessor of co-creation management, but also to the value discipline chosen by the company as a strategical driver to co-creation implementation. In relation to Brazilian and foreign multinational companies, it was possible to identify that the management style is related to the organizations characteristics rather than their nationalities. As a contribute, this study fills a gap by bringing closer the subjects of Marketing orientation of co-creation practices and co-creation management in multinational companies. / Este estudo tem como objetivo analisar a gestão da co-criação de valor e sua integração com a estratégia de orientação para mercado em empresas multinacionais estrangeiras e brasileiras. O estudo do tema parte de uma revisão teórica, em que são considerados três tópicos: (1) a evolução dos conceitos de marketing e a orientação estratégica para mercado; (2) a construção de vantagem competitiva e a gestão da co-criação de valor; (3) as empresas multinacionais estrangeiras e brasileiras, o papel das subsidiárias e a gestão do marketing global. A pesquisa de campo, de natureza qualitativa, utilizou o método de estudo de caso múltiplo, seguindo o esquema protocolar proposto por Yin (2001). Este estudo foi realizado junto a quatro empresas multinacionais, sendo duas multinacionais estrangeiras e duas empresas multinacionais brasileiras, junto as áreas responsáveis pela gestão da co-criação de valor. Foram realizadas oito entrevistas, com dois profissionais de cada empresa pesquisada. As entrevistas ocorreram entre os meses de outubro e dezembro de 2012. Os resultados desta pesquisa apontam não apenas a orientação para mercado como um antecedente da gestão da co-criação, mas também a disciplina de valor escolhida pela empresa como uma diretriz estratégica para a implementação da co-criação. Com relação à comparação entre empresas multinacionais brasileiras e estrangeiras, foi possível verificar que a forma de gestão está atrelada as características organizacionais das empresas multinacionais e não a sua nacionalidade. Como contribuições, este estudo preenche uma lacuna ao aproximar o tema orientação para mercado da prática da co-criação e a gestão da co-criação em empresas multinacionais.

La presente investigación se desarrolló a partir de los diversos problemas sociales que acontecen en nuestro país, debido a que las empresas sociales cumplen un rol fundamental en grupos vulnerables; se determinó como finalidad principal de esta investigación el estudio de estas en base a variables de gestión, que según la literatura afectarían el rendimiento de estas organizaciones. De esta manera, se plantea conocer el comportamiento del rendimiento financiero de las empresas sociales en estudio y de las variables orientación al mercado y orientación empresarial; según si estas poseen una orientación empresarial y al mercado: fuertes o débiles. Asimismo, se consideró relevante definir el tipo de interacción entre las variables orientación al mercado y orientación empresarial y se planteó identificar si las variables orientación al mercado y orientación empresarial influyen en la variable rendimiento financiero en las empresas sociales. En ese sentido, se busca que las empresas sociales puedan garantizar una contribución constante a aquellos sectores desatendidos a través de la autosostenibilidad financiera. Sin embargo, los hallazgos para la muestra del presente estudio demostraron que no es posible afirmar la existencia de la relación entre el rendimiento financiero y las orientaciones empresarial y al mercado. No obstante, se determinó que para dicha muestra existen indicios de interacción entre las variables independientes orientación empresarial y al mercado. / The present research has taken place from the diverse social problems in our country, so that social enterprises fulfill a fundamental role of contribution in vulnerable groups, the main purpose of this research was to study the behavior of their financial performance based on management variables; that according to the literature would affect the financial performance of these organizations. In this way, it is intended to know the behavior of the financial performance of the social enterprises under study and the market orientation and business orientation variables. For which, it was determined if these have a business orientation and market: strong or weak. Likewise, it was considered relevant to define the type of interaction between the market orientation and business orientation variables; It was also intended to identify if the market orientation and business orientation variables influence the variable financial performance in the context of the social ecosystem. In this sense, it is expected that business companies can guarantee a constant contribution to those sectors unattended through financial self-sustainability. However, the findings for the present sample show that it is not possible to affirm the existence relationship between profitability and business and market orientation in our study sample. Likewise, it was determined that for this sample there are possible signs of interaction between the independent variables, the business orientation and market orientation. / Tesis

本研究參酌Kchli & Jaworski (1990)所發展的市場導向理論架構，並依據中國文化的特性、中美企業的差異以及我國中小企業的特性，對Kchli & Jaworski (1990)的市場導向理論架構進行修改，發展出適合應用於我國中小企業的市場導向理論架構。 　　實證結果發現，關於市場導向的原因條件與市場導向之間的關係，在高階管理者因素方面，高階管理者的進取心對情報的產生和擴散都有正面的影響效果，而高階管理者的教育程度對情報的產生、擴散和反應則都沒有顯著的影響。另外，高階管理者對創新的接受程度對企業整體市場導向的正面影響效果，則主要是來自於對反應情報活動的影響，而高階管理者威權領導的程度對企業整體的市場導向程度與情報的產生和擴散則具有負面的影響。此外，高階管理者對市場導向的重視程度、風險規避的程度、教育程度以及關係取向的程度對企業整體的市場導向程度、情報的產生、擴散和反應則都沒有顯著的影響。 　　在組織系統因素方面，基本上，組織系統因素的三個變數對企業整體的市場導向程度都沒有顯著的影響。只有市場基準的報償系統對情報的產生和反應具有正面的影響，顯示中小企業可以透過市場基準報償系統的建立，用以激勵員工進而落實市場情報的產生和反應活動。此外，政治行為的接受程度以及面子整飾的程度對情報的產生、擴散和反應則都沒有顯著的影響。 　　在企業特性因素方面，產業別的差異對市場導向活動中情報的反應有所影響，顯示不同的產業間因為有著不同的行業特性以及不同的產業環境等產業別的差異因素，使得廠商在施行市場導向的活動上，對情報反應活動的著重程度有所不同，因而造成不同的產業問有明顯的差異存在。而企業規模和經營型態對情報的產生、擴散和反應則都沒有顯著的影響。因此，在企業特性因素方面，只有產業別差異對企業整體的市場導向程度有所影響，企業規模和經營型態對企業整體的市場導向程度則都沒有顯著的影響。 　　綜而言之，對市場導向的施行程度具有顯著影響的原因條件有高階管理者的進取心、高階管理者對創新的接受程度、高階管理者威權領導的程度、組織內市場基準的報償系統以及產業別的差異等五個變數。 　　另外，關於市場導向與市場導向績效之間的關係方面，整體市場導向的程度對顧客滿意度、員工間的團隊精神都有正面的影響，但對企業的獲利力卻沒有顯著的影響。再者，市場導向的三階段行銷活動對顧客滿意度、團隊精神的影響程度則不一。就顧客滿意度而言，擴散情報和反應情報的活動對顧客滿意度都有正面的影響效果，而影響員工間團隊精神的市場導向活動則有產生情報和擴散情報等兩階段的行銷活動，另外，就企業的獲利力而言，市場導向的三階段行銷活動對產業平減後的企業獲利率則都沒有顯著的影響。 　　綜而言之，雖然企業的獲利率仍然受產業因素的影響較大，因而出現了市場導向的施行對公司獲利率的貢獻不如外在產業市場成長對公司獲利率的貢獻的現象，但是基本上，市場導向的施行程度對市場績效具有顯著且正面的影響效果，這個結論大致上是肯定的。

本研究以台北縣及桃園縣立案且以美語為主要托育方式之合格私立幼稚園(托兒所)之主管為對象，採取立意及滾雪球抽樣方式，選取台北縣私立幼兒園(園所數有七十五所)和桃園縣私立幼兒園(園所數有八所)共計八十三所。 研究目的有四：一、瞭解全美語幼兒園「市場導向」；「核心競爭能力」及「組織績效」的內涵及現況分析；二、探討不同「背景變項」的全美語幼兒園在「市場導向」、「核心競爭能力」及「組織績效」的差異情形；三、探討全美語幼兒園「市場導向」、「核心競爭能力」及「組織績效」之間的相關分析；四、探討全美語幼兒園「市場導向」、「核心競爭能力」對「組織績效」之聯合預測力分析。 本研究採用「園所基本資料」問卷、「市場導向」、「核心競爭能力」及「組織績效」量表，採問卷調查為資料蒐集分法。研究結果發現如下： 一、全美語幼兒園「市場導向」、「核心競爭能力」及「組織績效」的內涵及現況分析 (一) 全美語幼兒園「市場導向」 在情報產生部分各題項的回答趨向於「大致符合」；在情報回應部分除了可透過同業的外聘教師獲知競爭者情報及定期(至少一個月兩次)對市場趨勢舉行會議研討兩個題項趨向於「有點符合」之外，其餘都趨向於「大致符合」；在情報傳播部分各題項的回答趨向於「大致符合」。 (二) 全美語幼兒園「核心競爭能力」 在創新能力的部分各題項的回答趨向於「大致符合」；在人資管理能力部分除了「經常辦理師資訓練(研習)以提升教師專業素質」趨向於「大致符合」之外，其餘各題項都趨向於「非常符合」；在策略管理能力部分各題項的回答趨向於「大致符合」；最後在行銷運籌能力的部分各題項的回答也趨向於「大致符合」。 (三) 全美語幼兒園「組織績效」 在「組織績效」(財務控管、顧客滿意、運作品質、學習成長)各部分之各題項的回答皆趨向於「大致符合」。 二、不同「背景變項」在全美語幼兒園「市場導向」、「核心競爭能力」及「組織績效」之差異情形 全美語幼兒園在「市場導向」(情報產生、情報傳播、情報回應)、「核心競爭能力」(創新能力、人資管理能力、策略管理能力、行銷運籌能力)與「組織績效」(財務控管、顧客滿意、運作品質、學習成長)，不會因園所「基本變項」(規模、師生比、經營型態、兼營項目)之不同而呈現差異存在。 三、探討全美語幼兒園「市場導向」、「核心競爭能力」及「組織績效」之相關分析 全美語幼兒園「市場導向」與「核心競爭能力」之間具有正相關；全美語幼兒園「市場導向」與「組織績效」之間具有正相關；及全美語幼兒園「核心競爭能力」與「組織績效」之間具有正相關。 四、探討全美語幼兒園「市場導向」、「核心競爭能力」對「組織績效」之預測力分析 「核心競爭能力」(創新能力、人資管理能力、策略管理能力、行銷運籌能力)皆以「情報產生」為最大預測因子，其預測力在23%~54%之間；且在「組織績效」變項中的「財務控管」的最佳預測變項是「創新能力」；「顧客滿意」的最佳預測變項是「行銷運籌能力」；「運作品質」的最佳預測變項是「策略管理能力」；「學習成長」的最佳預測變項是「策略管理能力」；「組織績效整體」的最佳預測變項是「行銷運籌能力」。「核心競爭能力」變項中的「創新能力」、「策略管理能力」及「行銷運籌能力」為「組織績效」最主要的三個預測變項。 / This study selected 83 English immersion preschools ranging from Taipei and Taoyuan Counties from the purposive and snowball sampling techniques. The research aims are: 1. Exploring the contents and current situation of the Market Orientation, core competitive competence and organizational performance in the English Immersion Preschools; 2. Exploring the significant differences of the Market Orientation,core competitive competence and organizational performance in the English Immersion Preschools across various background variables; 3. Examining the correlation relationship among the Market Orientation, Core Competitive Competence and Organizational Performance in the English immersion preschools; and 4. Examining the accutable variance in the organizational performance from the Market Orientation and core competitive competence in the English Immersion Preschools .The result findings are as followed: 1. The contents and current situation of the Market Orientation, core competitive competence and organizational performance in the English Immersion Preschools. (1) The Market Orientation The items of the construct (Information Production) are approaching in the “almost agreement”; The items of the construct (Information Correspondance) approach in the “almost agreement”except two items such as getting the competitor’s information from the part-time teachers of counter parters; and regular meeting to the current marketing trend approaching to “somewhat agreement”. (2) The Core Competitive Competence The items of three constructs (Innovative Ability, Strategic Manament Ability and Marketing Coping Ability) in the English Immersion Preschools approach “almost agreement”; however, the items of the construct (Personnel Management Ability) approach higher hierarchy of scale—“agree strongly”. (3) The organizational performance The items of four constructs (Financial Control, Customer Satisfaction, Operating Quality and Learning Development) in the English immersion preschools approach “almost agreement”. 2. There are no significant differences existed in the Market Orientation, core competitive competence and organizational performance in the English Immersion Preschools across various background variables. 3. There is positive correlation relationship existed among the constructs of the Market Orientation, core competitive competence and organizational performance in the English Immersion Preschools. 4. “Information Product”can account for between 23% and 54% variances of the core competitive competence (Innovative Ability, Personnel Management Ability, Strategic Manament Ability and Marketing Coping Ability); Innovative Ability, Strategic Manament Ability and Marketing Coping Ability are the primary predictive variables to the “Organizational Performance”.

Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa faktorer påverkar den globala spridningen av ISA.   Metod: Vi har inkluderat 60 länder i vår studie. De variabler som har undersökts för varje nation är: Hofstedes kulturella variabler, EU-medlemskap, BNP, legalt system samt ekonomisk inriktning. Sekundärdata har samlats in från allmänt accepterade källor. Insamlade data har sedan bearbetats med statistiska metoder.   Resultat och slutsats: Resultaten från vår studie har visat att Hofstedes kulturella faktorer inte har samband med antagandet av ISA. Endast ett fåtal av de övriga variablerna visade signifikans med antagandet, nämligen EU-medlemskap och BNP. EU är därmed en viktig faktor för övergången till ISA. Variabeln EU visade ett signifikant samband med Hofstedes kulturella variabler. Det råder därmed kulturella skillnader mellan länderna inom och utanför EU, som i sin tur har påverkan på antagandet av ISA. Vår slutsats är att EU-medlemskap och storlek på ekonomin har påverkan på ländernas benägenhet för att anta ISA.   Förslag till fortsatt forskning: Studiens komplexitet gör att det finns möjligheter att göra större fördjupningar med fler och annorlunda mätvariabler. Det finns även möjlighet till liknande studier av hur kulturella faktorer påverkar övergången till andra internationella ramverk inom finansiell rapportering.   Uppsatsens bidrag: Föreliggande undersökning lämnar ett unikt bidrag till redovisningslitteraturen genom att vara den första studien att undersöka den internationella spridningen av revisionsstandarder i form av ISA och bidra till minskning av informationskostnader för företag runt om i världen. / Aim: International Standards on Auditing (ISA) is a framework introduced to improve auditing quality globally. Adoption of ISA is increasing continuously around the world. An essential contributing factor is the accepting of the Eighth Company Law Directive by the EU. However, the ISA adoption is far from been accepted by all countries; despite its obvious advantages. Prior work identifies cultural differences, EU-membership, size of economy, and differences in legal systems and market orientation as key factors in this adoption process. The study aims to examine if these factors influence global spreading of ISA.   Method: Our study includes 60 countries. The variables that have been introduced for each country are: Hofstede’s cultural variables, membership in the EU, GDP, type of legal system and economics. Secondary data were collected from generally accepted sources. The collected data were then analyzed using statistical methods.   Result and conclusions: The results of our study have shown that Hofstede’s cultural factors are not associated with ISA adoption. Only few other variables have shown significance with the hypothesis. These variables are EU-membership and GDP. Therefore, EU is an important factor for ISA adoption. Variable EU has shown significance with Hofstede’s cultural factors. This proves cultural differences between EU and other countries, which in turn influences ISA adoption. Our conclusion is that EU-membership and economy size influence inclination to ISA-adoption.   Suggestions for future research: The study's complexity gives opportunities to make future extensions by adding more variables. It is possible to conduct similar studies of cultural influence on the adoption of other international frameworks within financial reporting.   Contribution of the thesis: Our research makes a unique contribution to the accounting literature by being the first study to examine the international spreading of auditing standards in form of ISA and contributing to reducing information costs in the companies all around the world.

Made available in DSpace on 2009-11-18T19:01:37Z (GMT). No. of bitstreams: 1 abenedito.pdf: 555296 bytes, checksum: d24c813a868e1b743e55942cb049c317 (MD5) Previous issue date: 2009 / The subject entrepreneurship has been gaining strength within the area of strategy, as the entrepreneurial activity represents one of the gears of economic growth and a political social and economic response of the entrepreneur¿s capital. Nevertheless, there are not many studies that investigated if entrepreneurial orientation influences firm performance in Brazil. The objective of the research is to understand and conclude on the relationship between entrepreneurial orientation and firm performance. To achieve this objective, qualitative research through in-depth interviews with 14 managers was followed by quantitative research through data collection involving 104 managers in a heterogeneous sample of 104 companies. The research used the model of Lumpkin; Dess (1996) for entrepreneurial orientation in five dimensions (autonomy, innovativeness, risk taking, proactiveness and competitive aggressiveness), to which two more dimensions were added: strategic alliances and market orientation ¿ that emerged during the qualitative phase of the study. As a result a generic model was obtained ¿ composed of one variable (proactiveness) which positively impacts the firm performance. Proactiveness was also the key factor that positively impacted the firm performance for the service sector and small businesses. For the commercial sector, the model was composed by three dimensions (innovativeness, risk taking and market orientation). While the industry / construction sectors showed no linear relationship between entrepreneurial orientation and firm performance. Competitive aggressiveness is the key factor that impacts positively on firm performance for big companies, whereas for mediumsized companies it is the market orientation which relates positively to firm performance. Finally, there are no significant differences depending on the sector in which the firm operates or its size. / O tema empreendedorismo vem ganhando força dentro da área de estratégia, uma vez que a atividade empreendedora representa uma das engrenagens do crescimento econômico e uma resposta política, social e econômica do capital empreendedor. Apesar disso, não há muitas pesquisas que investigaram se a orientação empreendedora (OE) influencia a performance das empresas (PE) no Brasil. O objetivo da pesquisa visa compreender e concluir sobre a relação entre OE e PE. Para atingir este objetivo, realizou-se uma pesquisa qualitativa, através de entrevistas em profundidade com 14 gestores, seguida de pesquisa quantitativa, através de coleta de dados envolvendo 104 gestores de uma amostra heterogênea de 104 empresas. A pesquisa utilizou o modelo de Lumpkin; Dess (1996) para OE em cinco dimensões (autonomia [A], inovação [I], capacidade de assumir riscos [CAR], pró-atividade [PA] e competitividade agressiva [CA]), ao qual foram acrescentadas mais duas dimensões, formação de parcerias [FP] e orientação para o mercado [OM] que surgiram durante a fase qualitativa do estudo. Obteve-se um modelo genérico composto por uma variável (PA) que impacta positivamente a PE. A PA também foi o fator-chave que impactou positivamente a PE para o setor de serviços e para empresas pequenas/micro. Para o setor de comércio o modelo foi formado por três dimensões (I, CAR, OM). Enquanto o setor de indústria/construção não apresentou relação linear entre OE e PE. A CA é o fator-chave que impacta positivamente a PE para empresas grandes, ao passo que para médias é a OM que se relaciona positivamente à PE. Por fim, não existem diferenças significativas dependendo do setor em que a empresa atua ou do seu tamanho.