Estruturas e processos de desenvolvimento de programas computacionais e estruturas e processos organizacionais que incluem os programas, quando considerados separadamente, resultam em estudos de segurança de programas computacionais que, em geral, levam em conta apenas ambientes e organizações tradicionais. Ambientes e organizações virtuais podem ser utilizados para representar a regulação entre diferentes estruturas e processos, resultando em melhores interpretações sobre o desenvolvimento da segurança de programas computacionais. Esta atividade de pesquisa explora temas de conteúdo, práticas e artefatos como componentes da cultura de segurança em uma organização virtual de pequeno porte voltada para a inovação. Os temas de conteúdo propostos para a organização virtual específica são: adaptabilidade, dependabilidade, compatibilidade, credibilidade, confiança e mobilidade. As práticas e artefatos identificados envolvem, entre outros, a comunicação entre projetistas, desenvolvedores e usuários, a coordenação colaborativa de atividades, a gestão de dependências e o manejo de mudanças e da adaptação. A atividade de pesquisa foi baseada na metodologia Grounded Theory ou Teoria Fundamentada em Dados e identifica como desafios: a falta de adaptação dos programas computacionais a novas circunstâncias do ambiente, a falta de correspondência entre o programa computacional e a realidade, e a falta de credibilidade e confiança nos programas. As conclusões despertam a atenção para a exploração de limites de segurança na relação entre pessoas e programas computacionais, e especificamente, para a mudança de condições perigosas, para a possibilidade da mobilidade virtual em diferentes estruturas e processos, e para a necessidade de apoio à perspectiva de inteligência do ambiente. / Software development structures and processes and organizational structures and processes that include the programs, when considered separately, result in studies of software safety and security that, in general, take into account only traditional environments and organizations. Virtual environments and organizations may be utilized to represent the regulation between different structures and processes, resulting in better interpretations of software safety and security development. This research activity explores content themes, practices and artifacts as components of the safety and security culture in a small virtual organization dedicated to innovation. Content themes proposed for the specific virtual organization are: adaptability, dependability, compatibility, credibility, trust and mobility. Practices and artifacts identified involve, among others, the communication between designers, developers and users, the collaborative coordination of activities, the dependencies management and the handling of changes and adaptation. The research activity is based on Grounded Theory methodology and identifies as challenges: the absence of software adaptation to new ambient circumstances, the absence of correspondence between software and reality, and the absence of credibility and confidence in software. Conclusions call the attention to the exploration of safety and security limits to the relation between people and software and specifically, to the change of dangerous conditions, to the possibility of virtual mobility in different structures and processes, and to the necessity of supporting the ambient intelligence perspective.

Estruturas e processos de desenvolvimento de programas computacionais e estruturas e processos organizacionais que incluem os programas, quando considerados separadamente, resultam em estudos de segurança de programas computacionais que, em geral, levam em conta apenas ambientes e organizações tradicionais. Ambientes e organizações virtuais podem ser utilizados para representar a regulação entre diferentes estruturas e processos, resultando em melhores interpretações sobre o desenvolvimento da segurança de programas computacionais. Esta atividade de pesquisa explora temas de conteúdo, práticas e artefatos como componentes da cultura de segurança em uma organização virtual de pequeno porte voltada para a inovação. Os temas de conteúdo propostos para a organização virtual específica são: adaptabilidade, dependabilidade, compatibilidade, credibilidade, confiança e mobilidade. As práticas e artefatos identificados envolvem, entre outros, a comunicação entre projetistas, desenvolvedores e usuários, a coordenação colaborativa de atividades, a gestão de dependências e o manejo de mudanças e da adaptação. A atividade de pesquisa foi baseada na metodologia Grounded Theory ou Teoria Fundamentada em Dados e identifica como desafios: a falta de adaptação dos programas computacionais a novas circunstâncias do ambiente, a falta de correspondência entre o programa computacional e a realidade, e a falta de credibilidade e confiança nos programas. As conclusões despertam a atenção para a exploração de limites de segurança na relação entre pessoas e programas computacionais, e especificamente, para a mudança de condições perigosas, para a possibilidade da mobilidade virtual em diferentes estruturas e processos, e para a necessidade de apoio à perspectiva de inteligência do ambiente. / Software development structures and processes and organizational structures and processes that include the programs, when considered separately, result in studies of software safety and security that, in general, take into account only traditional environments and organizations. Virtual environments and organizations may be utilized to represent the regulation between different structures and processes, resulting in better interpretations of software safety and security development. This research activity explores content themes, practices and artifacts as components of the safety and security culture in a small virtual organization dedicated to innovation. Content themes proposed for the specific virtual organization are: adaptability, dependability, compatibility, credibility, trust and mobility. Practices and artifacts identified involve, among others, the communication between designers, developers and users, the collaborative coordination of activities, the dependencies management and the handling of changes and adaptation. The research activity is based on Grounded Theory methodology and identifies as challenges: the absence of software adaptation to new ambient circumstances, the absence of correspondence between software and reality, and the absence of credibility and confidence in software. Conclusions call the attention to the exploration of safety and security limits to the relation between people and software and specifically, to the change of dangerous conditions, to the possibility of virtual mobility in different structures and processes, and to the necessity of supporting the ambient intelligence perspective.

Made available in DSpace on 2016-07-27T14:20:28Z (GMT). No. of bitstreams: 1 Keila Mara de Oliveira Farias.pdf: 887641 bytes, checksum: b695e2939429d3b2313bf9ea2d18c3bb (MD5) Previous issue date: 2006-03-31 / The research paper approaches the relationship between the projects of environmental administration in organizations and the perception of the workers about them. It is a descriptive and exploratory research paper, carried out in two industries in Goiânia, with implanted Programs of Environmental Administration. The purpose of the research was to collect data about motives, functioning, and the administration of programs of environmental administration, and verify the perception of the workers about them. Documentary analysis and semi-structured interviews were used in an intentional sample of 12 workers. The data were analyzed by the technique of Graphic Analysis of the Discourse, by Lane (1985). The results indicate distinct motives and differing forms of dealing with the environmental issue in the organizations studied. For Organization A, the involvement with the environmental issue, the investments in sensitization/implantation of the Program showed itself to be jeopardized by the key administrators, while for Organization B the motives aimed more toward complying with the legislation, as well as having little investment for its sensitization/implantation. In Organization A, the workers stated that they were familiar with the program and had received training in order to adjust to the activities that had been altered. From their point of view, the Environmental Administration Program works well. Now, in Organization B, the data show that the Environmental Administration Program did not cause changes in the work environment; there is a lack of understanding of how it works; and moreover, from the point of view of some of the workers, the Organization developed the Program in order to comply with the environmental legislation. From the workers viewpoint Organization A developed changes in all of the processes and these became controlled. Now, in Organization B, the processes that created effluents from the industry were controlled and the Effluent Treatmemt Estation was created. The discussion highlights the possibilities of sensitizing and implanting in order to obtain greater adhesion. / O trabalho aborda a relação entre projetos de gestão ambiental em organizações e a percepção destes pelos trabalhadores. Trata-se de uma pesquisa de caráter descritivo e exploratório, realizada em duas indústrias goianas com Programas de Gestão Ambiental implantados. A pesquisa teve por objetivo levantar dados sobre motivos, funcionamento e gestão de Programas de Gestão Ambiental e verificar a percepção dos trabalhadores sobre eles. Utilizou-se a análise documental e entrevistas semi-estruturadas em amostra intencional de 6 trabalhadores em cada organização. Os dados foram analisados utilizando-se a técnica de Análise Gráfica do Discurso, de Lane (1985). Os resultados indicam motivos distintos e formas diferenciadas de lidar com a questão ambiental nas organizações estudadas. Para a Organização A, o envolvimento com a questão ambiental, os investimentos em sensibilização/ implantação do Programa, evidenciaram comprometimento da cúpula, enquanto que para a Organização B os motivos visaram mais o cumprimento da legislação, além de haver pouco investimento para sua sensibilização/implantação. Na Organização A, os trabalhadores declararam conhecer o Programa, além de terem recebido treinamentos para adequação das atividades que passaram por mudanças. Em sua percepção, o Programa de Gestão Ambiental funciona bem. Já na Organização B, os dados indicaram que o Programa de Gestão Ambiental não gerou mudanças no ambiente de trabalho; há desconhecimento sobre seu funcionamento; e, ainda, na percepção de alguns deles, a Organização desenvolveu o Programa para atender à legislação ambiental. Na percepção dos trabalhadores, a Organização A desenvolveu mudanças em todos os processos, estes passaram a ser controlados. Já na organização B, os processos geradores de efluentes da indústria foram controlados e foi criada a Estação de Tratamento de Efluentes (ETE). A discussão enfoca as possibilidades de sensibilização e implantação para obter maior adesão.

The managerial decisions, inside of the context of global economy have been strongly marked by the imminent need of search and application of new techniques and tools of administrative administration. In that sense, Balanced Scorecard - BSC initially created as an evaluation system and organizational performance, and later used as a methodology of strategic administration, it is a systematic of administration capable to concentrate attentions, energies, motivations and resources of an organization in what it is essential, and what is essential is its success in the creation of value, through the defined strategies. In that way, this work intends to analyze how BSC, as systematic of administration, can serves as tool for support the unfolding of the organizational strategies and to contributes for the continuous improvement of the organizational quality. For the collection of the information we used the simple observation and a pre-structured interview, applied to the management of the organization in study. As main result we obtained the knowledge of which main benefits gained with BSC, as well as the main critical points. Considering the contribution of such information, it was proposed a methodology for implementing the BSC in the organization, providing a continuous improvement in the operational processes and, mainly, in the managerial processes, for the fact of that type of information is absent in this administration team. We proposed to implant the BSC, through the execution of apprenticeships, which are in number of three, and all are subdivided in phases. Therefore, the justification, to understand the continuous improvement of the quality of organizational processes, linked to the BSC, is the ability to align strategy, processes and people in the organization to reach a common goal, which is the key to achieve success in implementing the strategy. / As decisões gerenciais, dentro do contexto da economia globalizada têm sido fortemente marcadas pela necessidade iminente de busca e aplicação de novas técnicas e ferramentas de gestão administrativa. Nesse sentido, o Balanced Scorecard BSC, inicialmente concebido como um sistema de avaliação e performance organizacional, e, posteriormente, tido como uma metodologia de gestão estratégica, é uma sistemática de gestão capaz de concentrar as atenções, as energias, as motivações, os recursos de uma organização no que é essencial, e o que é essencial é seu sucesso na criação de valor, por meio da efetivação das estratégias definidas. Dessa forma, este trabalho propõe-se à análise de que forma o BSC, como sistemática de gestão, pode servir de ferramenta para apoio ao desdobramento das estratégias organizacionais e contribuir para a melhoria contínua da qualidade organizacional. Para a coleta das informações, empregou-se a observação simples e uma entrevista pré-estruturada, aplicada à gerência da organização em estudo. Como principal resultado, obteve-se o conhecimento de quais os principais benefícios auferidos com o BSC, bem como os principais pontos críticos. Diante do aporte dessas informações, propôs-se uma metodologia de implantação do BSC na organização, julgandose proporcionar uma melhoria contínua nos processos operacionais e, principalmente, nos processos gerenciais, pelo fato de inexistir esse tipo de informação pela sua equipe de gestão. A metodologia de implantação do BSC, proposta, dá-se através do cumprimento de estágios, que são em número de três, e todos são subdivididos em fases. Portanto, a justificativa, para se entender a melhoria contínua da qualidade dos processos organizacionais, vinculada ao BSC, é a possibilidade em alinhar a estratégia, os processos e as pessoas da organização ao alcance de um objetivo comum, sendo essa a chave do sucesso para alcançar êxito na implementação da estratégia.

This thesis addresses important operational aspects relating to fundamental components of any successfully executed NPD strategy: the processes, incentives and structure of decision rights that should be implemented given the objectives and capabilities of the firm. The first chapter outlines when a firm might prefer to compensate members of a NPD project team either, as individuals (e.g. based on their functional contribution to overall value) or as a team (e.g. based on the overall profit generated). We find that neither team nor individual based compensation is preferred for all types of projects. Specifically, when there is higher uncertainty, the firm can benefit by employing team-based compensation. We discuss the implications of our findings towards the firm's ability to pursue different types of projects. In Chapter 3, we look at the strategic resource allocation processes that are employed by firms in order to decide whether NPD initiatives get funded or not. We find that there is not a "one size fits all" resource allocation process that all firms should employ. Furthermore,we extend this finding by further by providing a rationale explaining why even a single firm could benefit by employing multiple processes internal to the firm. Finally, in Chapter 4, we empirically explore how key managerial levers of the firm (i.e. incentives, tolerance for failure, and project management structure) affect an individual's propensity to invest in a project. Our analysis brings forth several under-explored and novel aspects. We examine how multiple managerial levers work in concert with one another (revealing interactions that, to our knowledge, have not been exposed). We also recognize an important aspect of most (if not all) NPD contexts: the probability of success is strongly tied to the level of resources that are invested.

為了了解CRM(Customer Relationship Management)對於組織行為及流程的影響，透過文獻探討及內容分析，本研究發展一個CRM的架構，此架構影響範圍包含工作實務、價值鍊流程以及組織績效。本研究接著針對五間台灣的金控公司進行個案研究以測試此架構的論點及CRM使用上的內涵。 本研究主要發現是不同的CRM使用類型會有不同組織文化及流程上的影響。利用CRM來服務顧客的公司，在服務顧客的流程上，會受到明顯的文化改變。利用CRM來服務及保留顧客的公司，在所有顧客價值創造活動相關的領域上都會有顯注的文化及流程改變。利用CRM當作基礎建設來服務、保留及開發顧客的公司，組織早已發展市場導向的實務，因此文化及流程的改變程度較小。CRM使用上最主要的挑戰就是去了解不同類型的CRM使用、CRM對於組織行為與文化可能的影響、以及針對不同CRM使用需要哪些適當的管理活動。 透過個案間分析，本研究發現三種不同的CRM使用類型，此三類型為：工具(Facility)、分析(Analytical)、以及基礎建設(Infrastructure)。他們各自有不同的管理重點及組織文化與流程的影響。工具型組織在服務顧客相關流程上有提高生產力的傾向。分析型組織在顧客保留及交叉銷售上，將獲得較多利益。對於基礎建設型組織而言，早已市場導向的流程將大大提升組織在顧客服務上的精準性及彈性。 本研究透過個案研究以整合CRM使用的發現，並且針對CRM的管理提出有用的建議。CRM使用對於市場導向影響的發現以及三種類型的CRM使用可清楚闡明對於CRM使用的了解，當未來有研究著力於不同市場上CRM的潛力，本研究也提供一個基礎。期望CRM使用的管理者可得利於本研究提出的觀點，並且能針對CRM使用提出適當的管理計畫。 / To build an understanding of the impacts of Customer Relationship Management (CRM) on organizational behaviors and processes this study strives to develop a model of CRM effects on work practice, value-creation processes and organizational performance through iterative literature review and content analysis. The study then applied multiple case studies on five financial holding companies in Taiwan to test the propositions and build insights of the CRM use. Major finding is that different types of CRM use can have different impact on the organizational culture and processes. Companies use CRM for serving customers experience cultural change in the area of customer service processes while companies use CRM for serving and retaining customers experience further cultural and process changes in all areas relating to customer value generation activities. For companies that use CRM as an infrastructure for serving, retaining and inventing customers, low cultural and process changes are noted due to the already-built market-orientation practice. The most critical challenge of CRM use is to understand the type of CRM use, the possible effects of CRM on both organizational behavior and processes, and the appropriate management initiatives for best use of the CRM system. Through the cross case analysis three types of CRM use are identified. The three types of CRM use are: facility, analytical and infrastructure. They each have different management focuses and effects on organizational culture and processes. Organizations of the facility type of CRM use tend to gain productivity benefits in customer service while companies of the analytical use of CRM gain more benefits in customer retention and cross selling. For companies of the infrastructural use of CRM the established market-oriented processes can contribute greatly to the precision and flexibility of customer services. This research consolidates findings of CRM use from cases studied and proposes useful recommendations on the management of CRM. Findings of CRM effects on market-orientation and the three types of CRM use clarify general understandings of CRM use and provide a base for enhanced understanding of the potential of CRM in different market situations. It is hoped that managers of CRM can benefit from the insights presented and be able to implement proper management plan of CRM use.

Submitted by Maria Fabiana Izidio De Almeida (izidio1985@yahoo.com.br) on 2018-06-15T23:14:30Z No. of bitstreams: 1 Dissertacao Maria Fabiana.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) / Approved for entry into archive by Satie Tagara (satie@marilia.unesp.br) on 2018-06-18T14:04:08Z (GMT) No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) / Made available in DSpace on 2018-06-18T14:04:08Z (GMT). No. of bitstreams: 1 almeida_mfi_me_mar.pdf: 2556138 bytes, checksum: bbfe77159fed5caa0597b518992edd79 (MD5) Previous issue date: 2018-05-18 / Não recebi financiamento / No atual mundo globalizado e competitivo apresentar as informações adequadas em tempo hábil tornou-se um diferencial para as empresas que almejam grandes resultados e liderança no mercado. A gestão documental é parte deste processo, pois a partir de um modelo de gestão será possível localizar a informação solicitada a tempo de contribuir com a tomada de decisão, amenizando possíveis erros. Nesse contexto, a presente pesquisa tem como foco os arquivos empresariais e visa aprofundar-se no cenário dos arquivos contábeis, fiscais e financeiros por meio da técnica contábil: auditoria. Indica-se como problema desta pesquisa: Quais os impactos da ausência de gestão documental no processo de auditoria? O objetivo geral da presente pesquisa é verificar os impactos da ausência da gestão documental no processo de auditoria. Para investigar e responder aos questionamentos propostos nesta pesquisa foram estabelecidos os seguintes objetivos específicos: a) compreender os fundamentos teóricos e conceitos relacionados aos arquivos contábeis, fiscais e de auditorias; b) verificar as dificuldades vivenciadas pela empresa de auditoria, relacionadas à gestão documental não realizada por seus clientes; c) identificar e caracterizar os fatores determinantes da gestão documental para o êxito das auditorias e, d) apresentar as relações entre a gestão documental e a auditoria contábil. . Utilizou-se como método de pesquisa o estudo de caso em uma organização de prestação de serviços em auditorias e consultorias. A análise dos dados foi realizada a partir da triangulação das fontes de evidências: questionário, entrevista, análise documental e registros de arquivo. Como resultado principal identificou os seguintes impactos na auditoria financeira, causados pela ausência de gestão documental: lacunas no processo, ensejo para fraudes, maior tempo para concluir as análises, atrasos na entrega dos resultados, retrabalhos, incerteza das informações apresentadas, desorganização dos próprios processos, reflexos na qualidade dos trabalhos executados, perda de clientes e apontamentos nos relatórios finais sobre a falta de controle de informações. Conclui-se que a gestão documental está no cerne dos ambientes administrativos, para as organizações que buscam eficiência, eficácia, redução de custos, melhoria contínua nos seus processos, entre outros benefícios, a gestão documental torna-se fundamental. / In today's globalized and competitive world presenting the right information in a timely manner has become a differential for companies that aim for great results and market leadership. The records management is part of this process, because from a management model it will be possible to locate the requested information in time to contribute to the decision-making, alleviating possible errors. In this context, the present research focuses on business archives and seeks to delve deeper into the scenario of accounting, tax and financial files by means of accounting techniques: audit. It is pointed out as a problem of this research: What are the impacts of the absence of records management in the audit process? The overall objective of this research is to verify the impacts of the absence of records management in the audit process. In order to investigate and answer the questions proposed in this research, the following specific objectives were established: a) to understand the theoretical foundations and concepts related to accounting, tax and audit files; b) verify the difficulties experienced by the audit firm, related to the records management not performed by its clients; c) identify and characterize the determinants of records management for the success of audits and d) present the relationship between records management and accounting audit. . The case study was used as a research method in an organization providing services in audits and consultancies. Data analysis was performed from the triangulation of sources of evidence: questionnaire, interview, documentary analysis and archive records. As a main result, it identified the following impacts on the financial audit, caused by the absence of records management: process gaps, opportunity for fraud, longer time to complete the analyzes, delays in delivery of results, rework, uncertainty of information presented, disorganization of the processes themselves, of the work performed, loses clients and notes in the final reports on the lack of control of information. It is concluded that record management is at the core of administrative environments, for organizations that seek efficiency, effectiveness, cost reduction, continuous improvement in their processes, among other benefits, records management becomes essential.

Made available in DSpace on 2016-12-01T19:18:47Z (GMT). No. of bitstreams: 1 Odilio1.pdf: 447908 bytes, checksum: 2098fa90989f60083ef5ac2d4c890129 (MD5) Previous issue date: 2009-05-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research as a whole, has the objective of understading the relationship between strategical configuration and the obtainment of competitive advantage by an Agroindustrial Cooperative in the West of Santa Catarina State, Copérdia Concórdia Production and Consumption Cooperative. The approach of strategical configuration preconizes, firstly, that each organization is unique, because the complex result of its resources, its competences and its processes build its characteristic way of acting and interacting with the external environment. Complementarily, such approach understands that the origin of sustainable competitive advantage is in these forms of configuration, since, besides envisioning the order of the organizational elements, they also focus on the best ways to interact with the market and its stakeholders. The agroindustrial activity practiced in the inland of Santa Catarina presents useful characteristics to the strategical adptation studies, cause of its successive changes through time. In this case, sarches demonstrate the influence of strategical configuration and the competitive position on an Agroindustrial Cooperative through an descriptive analysis of its history, identifying and standing out the strategical events happened. The conclusion that emerges from this research denotes the real possibility of organization strategic competition orientation by strategical configuration approach / A pesquisa em pauta objetiva compreender a relação entre a configuração estratégica e a obtenção de vantagem competitiva por uma Cooperativa agroindustrial do Oeste Catarinense, a Copérdia Cooperativa de Produção e Consumo Concórdia. A abordagem da configuração estratégica preconiza, primeiramente, que cada organização é única, pois o produto complexo de seus recursos, suas competências e seus processos conforma sua maneira particular de agir e interagir com o ambiente externo. Complementarmente, esta abordagem entende que pode residir nestas formas de configuração a origem da vantagem competitiva sustentável, posto que além de visualizar o arranjo dos elementos organizacionais, tem em foco as maneiras adequadas de interação com o mercado e seus stakeholders. Percebe-se que a atividade agroindustrial praticada no interior do Estado de Santa Catarina apresenta características bastante úteis aos estudos sobre adaptação estratégica, dadas as sucessivas mudanças em seu contexto competitivo ao longo dos anos. Os dados foram coletados por meio de entrevistas, observação e análise documental. Assim sendo, buscou-se demonstrar a influencia das configurações estratégicas e a postura competitiva de uma cooperativa agroindustrial através de uma análise descritiva de sua história, identificando e ressaltando os momentos onde tais configurações são percebidas com maior destaque, ou seja, os eventos estratégicos mais significativos ocorridos. A constatação que emerge desta pesquisa denota a real possibilidade de orientação da estratégia competitiva das organizações pela abordagem da configuração estratégica dos elementos organizacionais

Made available in DSpace on 2014-12-17T13:53:27Z (GMT). No. of bitstreams: 1 EloiPAJ_DISSERT.pdf: 1892310 bytes, checksum: 8a2e1d3894c526600379ea40fb957ea1 (MD5) Previous issue date: 2010-08-27 / Companies have always been organized by processes, often imperceptible to its employees. With the advancement of technology, organizational processes currently run an organization through computers, and thus generate immediate information that is available to each sector. With the objective of seeking business information in real time, the government created the SPED - Public System of Digital, which involves three subsystems, which are the Electronic Invoice, Digital Accounting Bookkeeping and Digital Tax Bookkeeping. This system is revolutionizing the business structures when gathering, in an innovative way, all information and interlinked business processes. For the implementation of SPED, a revision in the organizational processes is required, since the information is generated and is sent online to the government, without mistakes. Thus the study aimed to analyze the change brought about by the implementation of the Public System of Digital SPED in the main business processes. In order to do so, we have performed a multiple case study involving three companies in the state of Para, two operate in wholesale and one explores agribusiness. The Data collection was performed by accounting professionals, IT and managers. According to the results obtained, it was found that in two companies, the IT infrastructure was capable of deploying the new system without major problems, while one company had more difficulties to cope with the new system. However, all companies had to examine its processes to make the customizations needed to fit. It was also observed that there is no IT Governance in two companies. Therefore, we recommend the use of an appropriate model, not only for the implementation of SPED, but as a way to manage and extract better results from investment in information technology / As Empresas sempre foram organizadas por processos, muitas vezes impercept?veis para seus colaboradores. Com o avan?o da tecnologia, os processos organizacionais atualmente percorrem toda organiza??o por meio decomputadores, e, dessa forma, geram informa??es imediatas e dispon?veis para cada setor. Visando obter informa??es dos neg?cios em tempo real, o governo criou o SPED - Sistema P?blico de Escritura??o Digital, que envolve tr?s subsistemas, que s?o a Nota Fiscal Eletr?nica, Escritura??o Cont?bil Digital e Escritura??o Fiscal Digital. Esse sistema est? revolucionando as estruturas empresarias ao reunir de forma inovadora e interligada todas as informa??es dos processos de neg?cios. Para a implanta??o do SPED, exigese uma revis?o nos processos organizacionais, uma vez que as informa??es s?o geradas e repassadas para o governo de forma on-line, sem admiss?o de erros. Deste modo o estudo teve como objetivo analisar a mudan?a acarretada com a implanta??o do Sistema P?blico de Escritura??o Digital - SPED nos principais processos de neg?cios. Para tanto, foi realizado um estudo de casos m?ltiplos envolvendo tr?s empresas no Estado do Par?, duas dessas empresas atuam no com?rcio atacadista e uma explora o agroneg?cio. A coleta de dados foi realizada com profissionais da Contabilidade, TI e Gestores. De acordo com os resultados obtidos, verificou-se que, em duas empresas, a infraestrutura de TI foi capaz de suportar a implanta??o do novo sistema sem grandes problemas, enquanto uma das empresas teve maiores dificuldades para lidar com a nova sistem?tica. Entretanto, todas elas tiveram que analisar seus processos para proceder ?s customiza??es necess?rias ? adequa??o. Verificou-se tamb?m que em duas empresas n?o existe Governan?a de TI. Assim, recomenda-se a ado??o de um modelo adequado, n?o apenas para a implanta??o do SPED, mas como forma de gerenciar e extrair melhores resultados do investimento em tecnologia da informa??o

This research has public technological higher education institutes as a case study, which proposes an IT risk management model to guarantee the continuity of the service in its main processes, where 3 public institutes were analyzed to determine the current state of the processes of those institutes, obtaining as results that the IT areas have not identified the risks to which the institutions are exposed and they do not have a strategic IT plan, which generates that within the institutes there is no improvement in their organizational processes. The model is based on the harmonization of standards or frameworks that refer to risk management, which were analyzed in a general way to determine the impact on IT risk management to guarantee the service continuity in the organizational processes, of which only 3 were selected from a list of 6. The model was validated through expert judgment, which was based on the indicators of sufficiency, clarity, coherence and relevance to give the validity and acceptance of the proposed model. Finally, the model was applied in an institute which allowed it to improve IT risk management and guarantee the continuity of the service of its organizational processes, through compliance with the CBC licensing requirements.