Forskningsfråga: Vilka är nyckelfaktorerna som påverkar småföretags beslut att delta eller avstå från frivillig revision?  Syfte: Syftet är att undersöka de faktorer som påverkar småföretags beslut att delta eller avstå från frivillig revision och att undersöka de potentiella för- och nackdelar förknippade med sådana revisioner. Metod: I denna studie används en kvalitativt ansats, där data samlas genom semistrukturerade intervjuer med tolv småföretag. För att analysera insamlade data strukturerades det empiriska materialet i olika kategorier baserad på studiens teoretiska ramverk. Insamlade data utifrån studiens intervjuer jämfördes med den teoretiska referensramen för att avslöja likheter och skillnader. Slutsats: Resultatet av studien visar att de främsta motiven för småföretag som avstod frivillig revision är att kostnaden ansågs vara onödig och alltför hög. Dessa företag är mer intresserade av andra ekonomiska tjänster så som upprättande av bokslut samt rådgivning. De företagen som genomgår frivillig revision gör det främst för att säkerställa kvaliteten på årsredovisningen, samt för rådgivning. / Research questions: What are the key factors influencing small firms’ decisions to participate or forgo voluntary auditing?  Purpose: The purpose is to examine the factors that influence small firms’ decisions to participate or forgo voluntary auditing and to explore the potential benefits and costs associated with such audits.  Method: In this study a qualitative approach is used, collecting data through semi-structured interviews with twelve smaller companies. To analyze collected data, the empirical material was structured into different categories based on the study’s theoretical framework. Collected data based in the study’s interviews were compared with the theoretical frame of reference to reveal similarities and differences.  Conclusion: The results of the study show that the main motives för small companies that refrained from voluntary audits are that the cost was considered unnecessary and too high. These companies are more interested in other financial services such as preparing financial statements and consulting. The companies that undergo a voluntary audit do so primarily to ensure the quality of the annual report, as well as for advice.

On the 1st of November 2010 more than 70% of small companies on the stock market, in Sweden, have chosen to abolish the audit system; however despite this elimination some companies advocated the importance of using the audit system. The aim of the paper is to highlight and explain the underlying reasons to that the owners of small limited company chooses to retain the audit. A qualitative method was adopted which uses semi-structured interviews, a total of 13 interviews were conducted, two of them were face to face and eleven were phone interviews. The empirical results showed that there are a number of reasons behind the small companies choice of audit, serving its own cause, seriousness of the audit system, information asymmetry, the Swedish Tax Agency, the credibility of the various stakeholders, the need of advice, lack of time, lack of knowledge in economics, educational level concerning finance and sales, to name a few.

Previous research has focused on finding reasons to why smaller companies (SMEs) choose voluntary audit. The IAASB has in 2018 suggested a move away from the SME concept and has instead talked about audit of less complex entities. A problematization of using ISA for such entities is the bases for the new IAASB project. An explorative analysis of complexity in the audit of these entities, using ISA, is currently lacking in academic literature.   The study therefore aims to identify the complexity that auditors perceive in the audit of less complex entities in Sweden, using ISA. However, complexity within the auditing industry is still very diffuse and unidentified. Though many of the smaller companies choose to be audited, regulations like ISA are too large for this type of company. We are using interviews to achieve the aim of the study and the legitimacy theory and stakeholder theory to explain complexity. In order to identify where in the process the complexity is perceived, we are basing the research on the audit process.   The result of the study shows that it is challenging to define complexity when conducting an ISA based audit on less complex entities. Although, the results show that complexity exists, or at times, ‘ill-fit’, with ISA for these entities. Thus this thesis finds that there is an increasing demand amongst auditors for a new standard for these entities. The study attempts to contribute with an explanation of complexity, and our expectations are that future research will continue exploring this area. / Tidigare forskning har fokuserat på att finna anledningen till varför de mindre företagen väljer att bli reviderade, men vi har inte uppfattat att fokus har lagts på specifikt de mindre komplicerade företagen. Inte heller har det fokuserats på den komplexitet som upplevs och uppstår vid revidering av denna typ av företag, utifrån regelverket ISA.   Studiens syfte är att identifiera den komplexitet revisorer upplever vid revidering av mindre komplicerade företag i Sverige, utifrån ett ISA-perspektiv. Vårt ämnesområde är relativt outforskat och det inte är förrän nyligen som begreppet mindre komplicerade företag blivit aktuellt. Dock är begreppet komplexitet inom revisionsbranschen fortfarande diffust och odefinierat. Ämnesområdet är ett aktuellt ämne eftersom många mindre företag väljer att bli reviderade trots att krav ej föreligger, men med ett regelverk som ISA upplevs det som ingående och omfattande för denna typ av företag. Vi använder oss av intervjuer för att uppnå studiens syfte, och utgår från legitimitetsteorin och intressentmodellen för att försöka förklara komplexiteten. Vi utgår från revisionsprocessen för att identifiera var i processen som den upplevda komplexiteten existerar.   Studiens resultat visar på att revisorerna upplever en komplexitet, men att den är svårdefinierad. Det finns även en ökad efterfrågan bland revisorerna på en ny separat standard för de mindre komplicerade företagen. Studiens bidrag är att bidra med en förklaring av begreppet komplexitet utifrån det revisorerna uttryckt, och våra förhoppningar är att framtida forskning ytterligare ska beröra detta outforskade område.

Este trabalho objetiva a apresentação de propostas de melhoria na gestão das informações sobre o Ambiente tendo em vista o processo estratégico e a competitividade das pequenas empresas. A revisão bibliográfica abrangeu os temas gestão das informações e pequenas empresas. Realizou-se um estudo empírico com cinco empresas do setor hoteleiro para a compreensão da prática do gerenciamento das informações e algumas características específicas delas. Foram analisadas quatro empresas de pequeno porte de Brotas-SP e uma de médio porte de Águas de São Pedro-SP. Considerando o problema da pesquisa e o objetivo que ele apresenta, o método escolhido foi o denominado "estudo comparativo de casos". Apesar de as empresas estudadas terem um "sistema de informação" adequado às suas necessidades e possibilidades, é possível aperfeiçoá-lo considerando um grau de formalização "adequado" ao tamanho delas. O conjunto de propostas tem dois objetivos: auxiliar os dirigentes na sistematização das atividades de identificação, coleta, processamento, disseminação e utilização das informações estratégicas (gestão empresarial/ individual) e refletir sobre a possibilidade de articulação dos atores institucionais - como o poder público, as instituições de fomento à pequena empresa e as universidades - a fim de melhorar o acesso dos dirigentes à informação (gestão social/coletiva). As principais recomendações se referem à reflexão e seleção mais precisa sobre os tipos de informações relevantes ao negócio, seleção das fontes a partir dos critérios de credibilidade e variedade, realização de reuniões internas com os dirigentes registrando os resultados das conversas sobre os fatores externos em atas e participação de eventos do setor, como palestras, reuniões e feiras para coletar informações externas / This dissertation presents proposals for the management improvement of information about environment having in view the strategic process and small bussiness competitiveness. An empirical study with five enterprises of the hotel sector was performed to understand the information management and the specific characteristics of small companies. Four small hotel enterprises settled in Brotas-SP and a medium-sized enterprise located in Águas de São Pedro-SP were analysed. Considering the research problem and the objective that it presents, the methodology chosen was named "comparative study of cases". Although the enterprises studied have an information system adequate to their necessities and possibilities, it is possible to improve it considering a "formalization degree adjusted" to their size. The proposals have two objectives: to help administrators to systematize the activities of identifying information necessities, collecting, processing, distributing and using strategic information (social management), and to reflect on a possible institucional actors joints such as public power and promotion institutions of small business and universities - aiming at the improvement of information access. The main recommendations regard a better reflection and election of excellent information types, election of sources considering credibility and variety criteria, meetings registering results of the colloquies about external factors in documents and participation in the sector events, such as lectures, meetings and fairs to collect external information

A inovação no setor de serviços vem sendo estudada de modo mais intenso no meio acadêmico nas últimas décadas. Mas, a pesquisa sobre a inovação em micro e pequenas empresas de serviços ainda é baixa, embora esse grupo de empresas seja relevante em termos numéricos e por sua capacidade de gerar empregos. O presente estudo tem como objetivo verificar a percepção dos proprietários de lavanderias domésticas sobre a influência da adoção da inovação na competitividade e produtividade de seus negócios. As práticas que conduzem à inovação nessas empresas, os tipos de inovação adotados e como a inovação impacta na melhora da competitividade e produtividade, são analisadas. As inovações de processo (com foco em sustentabilidade e tecnologia), de marketing e organizacional (com foco em modelos de negócios e linhas de frente e retaguarda), foram estudadas. A pesquisa também foi direcionada à análise do inter-relacionamento entre os diversos tipos de inovação adotados, a competitividade e a produtividade nas empresas. A metodologia escolhida usou a pesquisa bibliográfica teórico-documental, a pesquisa de campo qualitativa (por meio de entrevistas semiestruturadas com especialistas do segmento de lavanderias) e a pesquisa quantitativa (por meio de um questionário de campo com amostra das lavanderias da cidade de São Paulo, com perguntas fechadas e a escala Likert). As hipóteses formuladas foram oriundas da teoria, comparadas com os resultados quantitativos de campo e analisadas as relações entre a adoção dos diversos tipos de inovação, a competitividade e a produtividade. As entrevistas semiestruturadas, assim como a pesquisa quantitativa, foram organizadas para indicarem o inter-relacionamento entre os tipos de inovação e as variáveis competitividade e produtividade. As tipologias da inovação escolhidas da teoria foram aderentes às práticas de inovação das lavanderias domésticas. Os resultados indicaram que existem relações positivas entre todos os tipos de inovação estudados, a competitividade e a produtividade das empresas. Assim como permitiram constatar que a adoção de mais de um tipo de inovação e o inter-relacionamento entre os diversos tipos têm uma relação positiva com o desempenho das empresas, expresso na melhora da competitividade e produtividade. Uma estrutura conceitual básica (framework) que inter-relaciona os diferentes tipos de inovação e estes com as variáveis competitividade e produtividade, foi desenvolvida. / The innovation in the service sector has been studied in a more intense way in the academic environment in the last few decades. However, the research about the innovation in micro and small services is still low, although this group of enterprises may be relevant in numeric terms and by its capacity of generating jobs. The purpose of this study is to verify the perception of the owners of commercial laundries over the influence in the adoption of competitiveness innovation and productivity of its business. The practices that lead to the innovation of process (with focus on sustainability and technology), of marketing and organizational (with focus on business models and front and back lines were studied. The research was also guided towards the analysis of the interrelationship among the many types of innovation adopted, the competiveness and the productivity in companies. The methodology chosen used the theoretical - documental bibliographic research, the qualitative field research (by demi-structured interviews with experts in the laundry area) and the quantitative research (by use of a field inquire with laundry samples in the city of São Paulo, with closed questions and the Likert scale). The hypothesis that were raised were originated from the theory, compared to the quantitative field results and analyzed the relationship between the adoption of several innovation types, the competiveness and productivity. The demi-structured interviews, thus as the quantitative research were organized as to show there are positive relations among these types of innovation studied, the competiveness and the productivity of the companies. Thus as allowed to infer that the adoption of one more type of innovation and the inter-relationship among its several types has a positive relation with the development of companies, expressed in the improvement of competiveness and productivity. A basic conceptual structure (framework) was developed that inter-relates the different types of innovation and these with the variants, competiveness and productivity

Redovisningskvalitet på små aktiebolag har påvisats minska sedan revisionskravet slopades. Det förekommer en diskussion om huruvida revisionskravet behöver återinföras eller om gränsvärdena för revisionsplikten ska utökas. Debatten är för tillfället delad, en part menar att gränsvärdena för när aktiebolag ska ha revisor ska höjas. Den andra menar att fördelen med att även små aktiebolag har revisor är att det säkerställer kvaliteten på redovisningen. Att redovisningskvaliteten säkerställs är av intresse för intressenter till små aktiebolag på grund av informationsasymmetrin som råder. Det finns fördelar för bolagen med att inte omfattas av revisionsplikt, den främsta fördelen är ekonomiska lättnader för bolagen. Studien exemplifierar konsekvenser som kan drabba fler än de intressenter som är närmast anknyta till bolaget. Samhället kan drabbas negativt om bolagen inte sköter sin redovisning alternativt begår ekonomisk brottslighet som en konsekvens av att extern granskning av räkenskaperna saknas. Tidigare forskning visar att det föreligger ett samband mellan oväntade periodiseringar och redovisningskvalitet. Studien som genomförts påvisar att det föreligger ett samband mellan att redovisningskvaliteten har minskat och slopandet av revisionsplikten. Av resultatet framgår att kvaliteten på redovisningen, som undersökts genom oväntade periodiseringar, har minskat för små aktiebolag inom byggbranschen, sedan revisionskravet har slopats. Konsekvenser av att revisionsplikten slopats kan leda till att intressenter inte förlitar sig på bolaget. Det kan skada både bolag och intressenter att förtroendet för små aktiebolag minskar som en följd av att det inte längre finns ett krav på revisor. Undersökningen som gjorts påvisar att redovisningskvaliteten har minskat över tid och som följd har belastningen på myndigheter ökat, sedan revisionsplikten slopades. / The quality of the accounting in small companies has proven to decline since the audit requirement was abolished. An ongoing discussion exists concerning whether the audit requirement should be implemented once again or if the limit values should be expanded. The parties in the discussion currently have different opinions where one party argues that the limit value concerning the audit requirement should increase. The other party claims that the pro of small companies using an auditor is that the auditor ensures the quality in the financial reports. High quality in the accounting is of interest for the stakeholders of small companies since information asymmetry is present. There are pros for companies that are not obligated to use an auditor, where the major pro is economic relief for the companies. However, except for the stakeholders with the closest connection to the company, consequences can also affect other parties. Society could be negatively affected if companies produce inadequate information in the financial reports or if the companies commit economic crime which are both consequences of the lack of external auditing of the financial information. Previously research indicate a relationship between unexpected accruals and accounting quality. The results indicate that the quality of the accounting, measured through unexpected accruals, has declined for small companies within the building sector, since the audit requirement was abolished. Consequences of the abolishment of the audit requirement could be that the stakeholders don't trust the company. Lost trust in small companies as a consequence of the abolishment of the audit requirement could hurt both the small companies and the stakeholders. The study proves that the quality of the accounting has decreased and the load on the authorities has increased over time, after the audit requirement was abolished.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-03-25T20:34:36Z No. of bitstreams: 1 Gilvani Schmidt Hoffmann Norenberg.pdf: 2072666 bytes, checksum: 1221327a96fd4ec37ed66f19cf4a446a (MD5) / Made available in DSpace on 2015-03-25T20:34:36Z (GMT). No. of bitstreams: 1 Gilvani Schmidt Hoffmann Norenberg.pdf: 2072666 bytes, checksum: 1221327a96fd4ec37ed66f19cf4a446a (MD5) Previous issue date: 2013-08-14 / Nenhuma / O processo de design é tradicionalmente desenvolvido por designers que atuam nos departamentos de pesquisa e desenvolvimento das empresas ou em escritórios externos às mesmas. As Micro e Pequenas Empresas (MPE's), um componente expressivo do contexto econômico brasileiro, normalmente não possuem departamentos evoluídos, nem dispõem de recursos organizacionais que lhes permitam colaborações internas e duradouras com profissionais externos. Do encontro às novas tecnologias e ao design contemporâneo, surgem novas formas de relação que podem abrir caminhos para a inserção do design também nas empresas menores. As plataformas de design voltadas para o desenvolvimento de projetos em rede, de fato, permitem a conexão remota com uma multiplicidade de designers free lances. O presente estudo tem como objetivo analisar o desenvolvimento e o funcionamento de plataformas de design para a interação entre MPE's e designers, entendidas como instrumento estratégico para a inserção do design nestas realidades organizacionais. A partir de um referencial teórico sobre redes de cooperação, design estratégico e plataformas de design, é desenvolvido um estudo de casos múltiplos de natureza exploratória sobre esse assunto. Além de descrever o estado da arte dessa nova modalidade de negócio para o design, o estudo foca especialmente nas abordagens processuais praticadas nessas plataformas e nas dinâmicas de relação e interação entre os atores que se relacionam por meio delas que são: os articuladores, os designers e os empresários. Os casos estudados são Projeto Maestro e Invalley Inovação e Design, que permitem explorar aspectos diferentes das plataformas de design. Enquanto o processo do Projeto Maestro é oferecer design de comunicação para clientes que não tinham acesso a design de comunicação em função do preço e da região geográfica de localização. A Invalley Inovação e Design transforma conhecimentos de diversos setores em soluções rentáveis, com a finalidade de ajudar as empresas a gerarem competitividade e valor através do design e projetos inovadores. Este estudo investigou a realidade atual de uma nova modalidade de negócio e contextualizou a importância das plataformas de design para alavancar desenvolvimento e pequenas inovações e, como resultados obtidos destacam-se: a (re)conceituação de plataformas de design, um novo mercado para prestação de serviços de design, as consequências do design e a importância da relação no processo projetual. / The design process is traditionally developed by designers who work at the companies’ development and research departments or in offices outside them. The Micro and Small companies (MPEs), an expressive component in the Brazilian economic context, usually don’t have evolved departments, neither do they have organizational resources that allow them to give lasting internal collaboration with external professionals. From the encounter between new technologies and contemporaneous design, new forms of collaboration emerge, and they can open ways for inserting design even in smaller companies. The design platforms made for developing projects in chains, in fact, allow the remote connection with the multiplicity of freelance designers. The present study aims to analyze the development and functioning of design platforms for the interaction between MPEs and designers, understood as strategic instruments for inserting design in these organizational realities. From a theoretical reference about cooperation networks, strategic design and design platform, it is developed a multiple case study of an exploratory nature about this subject. Besides describing the art state of this new modality of business for design, the study focuses especially on the process approaches practiced in these platforms and the dynamics of interaction and cooperation between the actors that relate through them which are: articulators, designers and business people. The cases which were studied are the Maestro Project and Invalley Innovation and Design, which allows exploring different aspects of design platforms. While the Maestro Project’s process is to offer communication design to clients who did not have access to communication design because of the price and the geographical region of location, the Invalley Innovation and Design transforms knowledge from different sectors in profitable solutions, aiming to help companies generate competitiveness and value, through design and innovative projects. This study investigated the current reality of a new business modality and contextualized the importance of design platforms to leverage development and small innovations, and with the results obtained, it stands out: the (re)conceptualization of design platforms, a new market for design services, the consequences of design and the importance of cooperation in the project process.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-02-07T12:29:04Z No. of bitstreams: 1 Vanessa Heckler Marquesini_.pdf: 1279187 bytes, checksum: 55da4394be600f1f74792603d7b4a0fc (MD5) / Made available in DSpace on 2018-02-07T12:29:04Z (GMT). No. of bitstreams: 1 Vanessa Heckler Marquesini_.pdf: 1279187 bytes, checksum: 55da4394be600f1f74792603d7b4a0fc (MD5) Previous issue date: 2017-12-15 / Nenhuma / O objetivo deste trabalho foi analisar os principais fatores que motivam a terceirização em micro e pequenas empresas. A pesquisa propôs cinco hipóteses com base na literatura e as testou a partir de dados de uma survey com micro e pequenas empresas localizadas na Serra Gaúcha. A amostra consiste em 86 empresas que contemplam o segmento da indústria, comércio e prestação de serviços. Os dados da pesquisa foram analisados por meio de Modelagem de Equações Estruturais. Os resultados apontam que as micro e pequenas empresas ganham em entrega (que se refere aos prazos, tanto reduzindo o tempo entre o pedido e a entrega dos bens e serviços ao cliente – velocidade- ou entregando no prazo acordado -pontualidade) ao terceirizarem suas atividades. Para as demais hipóteses (preço, qualidade, flexibilidade e serviço) não foi encontrada relação significativa. Este trabalho contribui para enriquecer tanto o campo acadêmico que carece de estudos específicos como este, quanto o campo empresarial e sócio ambiental devido a representatividade e relevância das micro e pequenas empresas. / The objective os this paper was to analyze the main factors that motivate the outsourcing in micro and small companies. The research sugests five hypotheses based on literature and tested them from data survey with micro and small companies located in Serra Gaúcha. The sample consists of 86 companies that include the industry segment, commerce and services. The survey data were analyzed using Structural Equation Modeling. The results show that micro and small companies earn on delivery (reffering to deadlines, both reducing the time between requesting and delivery goods and services to the customers – speed – or delivering on the agreed term – timing) when outsourcing their activities. For the other hypotheses (price, quality, flexibility and service) no significant relationship was found. This paper contributes to enrich both academic field that has a lack on specific studies like this one, as well as the business and environmental fields due the representativeness and relevance of micro and small companies.

<p><strong>Problem: </strong>How does project managing appear in small IT-consulting companies and how does the project manager carry out their projects to create successful solutions for their customers?</p><p><strong>Purpose: </strong>The research has the purpose to analyze and review how IT-consults in small companies work and lead their projects to create profitability for the company, which leads to a good development for the company. </p><p><strong> </strong><strong>Methodology: </strong>The research is made on eight research objects in IT-consulting business and the sizes of them are between 1-49 employees. The research is made with a qualitative method to get closer to the research objects. Therefore the research is made in forms of interviews. The analysis is grounded on a comparison between the research data and the theories that are used in the research.</p><p><strong>Theoretical perspectives: </strong>The theories which have been used in the research are Involvement theory (Fill, 1999), PAFF-metoden (Marcusson & Ahlin, 2002), Projektledning (Tonnquist, 2006), Jakten på det effektiva projektet (Engwall, 1999) och Mervärde (Grönroos, 2002)</p><p><strong>Empirical foundation: </strong>The research data<strong> </strong>are founded from the interviews of the eight research objects, they have the fictive names: Gondor, Minas Morgul, Minas Tirith, Mordor, Osgiliath, Rivendell, Rohan and The Shire.</p><p><strong> </strong><strong>Analysis/Result:</strong> Each study object starts their projects with a pre-study phase, as the PAFF-method describes it. Each study object majorly involves their customers, which is equal to Fill’s theory about high involvement buying processes. This shows that the study objects are aware that they sell solutions that require high involvement of the customers. Four of the study object enjoy seeing that the customer contributes with high engagement and maintain a good level of ambition for the project; this is consistent with Engwall’s theory about organizational ideal types. </p><p><strong>Conclusion:</strong> The project manager chooses not to rupture the present institutionalism. The project manager initiates the project with a pre-study phase. The project manager is sure to involve their customers. The service guaranty the project manager uses is “problem-free-guaranty”. The role of the project manager is to plan and organize the project; the project manager should also be a good communicator.<strong></strong></p>

Problem: How does project managing appear in small IT-consulting companies and how does the project manager carry out their projects to create successful solutions for their customers? Purpose: The research has the purpose to analyze and review how IT-consults in small companies work and lead their projects to create profitability for the company, which leads to a good development for the company.   Methodology: The research is made on eight research objects in IT-consulting business and the sizes of them are between 1-49 employees. The research is made with a qualitative method to get closer to the research objects. Therefore the research is made in forms of interviews. The analysis is grounded on a comparison between the research data and the theories that are used in the research. Theoretical perspectives: The theories which have been used in the research are Involvement theory (Fill, 1999), PAFF-metoden (Marcusson &amp; Ahlin, 2002), Projektledning (Tonnquist, 2006), Jakten på det effektiva projektet (Engwall, 1999) och Mervärde (Grönroos, 2002) Empirical foundation: The research data are founded from the interviews of the eight research objects, they have the fictive names: Gondor, Minas Morgul, Minas Tirith, Mordor, Osgiliath, Rivendell, Rohan and The Shire.  Analysis/Result: Each study object starts their projects with a pre-study phase, as the PAFF-method describes it. Each study object majorly involves their customers, which is equal to Fill’s theory about high involvement buying processes. This shows that the study objects are aware that they sell solutions that require high involvement of the customers. Four of the study object enjoy seeing that the customer contributes with high engagement and maintain a good level of ambition for the project; this is consistent with Engwall’s theory about organizational ideal types.  Conclusion: The project manager chooses not to rupture the present institutionalism. The project manager initiates the project with a pre-study phase. The project manager is sure to involve their customers. The service guaranty the project manager uses is “problem-free-guaranty”. The role of the project manager is to plan and organize the project; the project manager should also be a good communicator.