Redovisningen används som ett verktyg för beslutsfattande i olika situationer och därför är det viktigt att redovisningen sker på ett korrekt sätt. Dock har det visat sig att verktyget inte alltid fungerar i praktiken eftersom att företag kan använda sig av earnings management för att vilseleda användarna. Studien har gjorts som en komparativ fallstudie med hjälp av tio olika case som byggts upp genom skandaler där earnings management uppdagats i svenska företag. En jämförelse har sedan gjorts av de olika casen i syfte att upptäcka likheter och skillnader för att på så sätt få en ökad förståelse av fenomenet. Studien undersöker vad som gör att en företagsledare använder sig av earnings management samt vilka konsekvenser det får för företaget och dess olika intressenter. Det empiriska materialet har analyserats med hjälp organisations- och redovisningsteorier tillsammans med etik och moral för att kunna identifiera olika vinklar av problematiken. Studien konstaterar att det sällan finns en enda bakomliggande faktor som bidrar till att earnings management används. De olika bakomliggande faktorerna som har identifierats handlar om att ge en förskönad bild över antingen företaget eller företagsledaren själv. Det framgår även att earnings management medför negativa konsekvenser för såväl företaget som dess intressenter. Slutligen kan studien konstatera att earnings management inte medför något positivt och således inte har någon vinnare. / Financial statement is used as an instrument for decision making in several situations, thus it is of high importance that it is performed accurately. However, it has appeared to not always operate correctly since companies have the possibility to use earnings management to misguide the users. This study has been accomplished as a comparative case study with ten various cases, generated from scandals where earnings management has been exposed in Swedish companies. We have compared the cases in order to gain an increased comprehension of the phenomenon and its effects. The study examines the underlying reasons for a business manager to apply earnings management and which consequences it brings to the enterprise and its stakeholders. The empirical material has been analyzed with organizational and accounting theories along with ethical and moral beliefs in order to identify different perspectives of the stated problem. The conclusion is that it is often more than one underlying factor that contributes to the use of earnings management. The identified underlying factors are about giving a better picture of either the business manager or the company. It also emphasizes that earnings management causes adverse consequences for the firm as well as its stakeholders. Finally, this study states that earnings management does not lead anything positive, thus it does not result in anyone winner.

Globalisering och den senaste tidens utveckling av CSR har föranlett ett behov av harmonisering av hållbarhetsrapportering likt rapporter av finansiell karaktär, för att på så sätt främja CSR-arbetet och underlätta vid investeringsbeslut. Idén bakom CSR är till stor del influerad av den anglosaxiska och europeiska syn på rättvisa, demokrati och sociala strukturer. Vad gäller rapportering kring hållbarhet finns ett flertal internationellt accepterade standarder och riktlinjer varav en är GRI. Trots allmänna riktlinjer så kvarstår dilemmat om harmoni då hållbarhetsrapporteringen i grunden skiljer sig åt länder emellan till följd av olikheter i kulturella värderingar. I studien undersöks två länder med olika företagskulturer, närmare bestämt USA och Japan. Utvecklingen av CSR har letts av västerländska länder och företag och är till stor del influerad av den anglosaxiska synen på sociala strukturer. Japan däremot började tillämpa CSR så sent som år 2003 och med dessa olikheter i åtanke är det rimligt att anta att ett universellt tillvägagångssätt av CSR inte existerar. Mot denna bakgrund resulterar studiens syfte i att undersöka om skillnader finns i hur hållbarhetsrapporteringen ser ut länderna emellan och om de i sin tur kan förklaras av de kulturella skillnaderna. I studien tillämpas först en kvantitativ innehållsanalys och därefter en diskursanalys. Utifrån studiens resultat kan det konstateras att båda företagen följer G4:s riktlinjer men de skillnader som framgick var att det japanska företaget rapporterar mer kring social hållbarhet än vad det amerikanska gör. Omvänt rapporterar det amerikanska företaget mer kring ekonomisk hållbarhet än vad som kunde tydas från den japanska hållbarhetsrapporten. Ett försök gjordes sedan att koppla dessa skillnader till kulturella dimensioner genom att analysera retoriken i CSR-rapporterna. Slutsatserna som kan dras av denna analys är att de starka kulturella dragen troligtvis suddas ut till följd av att stora företag blir mer och mer globala. / Globalization and the recent evolution of CSR has led to the need for harmonization of sustainability reporting, similar to the harmonization of financial reporting. This would both encourage the engagement for CSR and also facilitate decision making for investors. The idea of CSR is strongly influenced by the Anglo-Saxon and European views of justice, democracy and social structures. Regarding sustainability reporting, there are several internationally accepted standards and guidelines, one of which is GRI. Despite the existence of these guidelines, the dilemma of harmonization remains as sustainability reporting differs between countries due to differences in cultural values. In this study two countries with different corporate cultures will be examined, United States and Japan. The development of CSR has been led by western countries and organizations and is mainly influenced by the Anglo-Saxon view of social structures. Japan, on the other hand, started practising CSR as late as 2003 and with these differences in mind it is relevant to assume that a global course of action does not exist. With this background, the purpose of this study is to examine whether there are differences in sustainability reporting among the countries and if these differences can be explained by their cultural characteristics. The methods used for the study are a quantitative content analysis followed by a discourse analysis. The results from the study show that both companies examined are compliant with the G4 guidelines. The differences that could be found was that the Japanese organization reports more on the subject of social sustainability compared to the American one. Conversely the American organization reports more on the subject of economic sustainability than what could be read from the Japanese CSR-report. An attempt to connect these differences to cultural inequalities was made through an analysis of the rhetoric of the CSR-reports. The conclusion of this discourse analysis was that the strong cultural characteristics might have disappeared due to the fact that large companies become more and more global.

Submitted by Daniela Andriani Ribeiro null (daniandriani@hotmail.com) on 2017-08-13T16:19:37Z No. of bitstreams: 1 Dissertação_Daniela A Ribeiro.pdf: 3343339 bytes, checksum: d302db72b5f877d24a748d5ab9a6026c (MD5) / Approved for entry into archive by LUIZA DE MENEZES ROMANETTO (luizamenezes@reitoria.unesp.br) on 2017-08-18T19:23:17Z (GMT) No. of bitstreams: 1 ribeiro_da_me_bauru.pdf: 3343339 bytes, checksum: d302db72b5f877d24a748d5ab9a6026c (MD5) / Made available in DSpace on 2017-08-18T19:23:17Z (GMT). No. of bitstreams: 1 ribeiro_da_me_bauru.pdf: 3343339 bytes, checksum: d302db72b5f877d24a748d5ab9a6026c (MD5) Previous issue date: 2017-06-29 / O objetivo desse estudo é identificar e analisar, sob a ótica da teoria dos stakeholders e da visão baseada em recursos naturais, como fatores considerados barreiras e motivações/drivers têm influenciado na adoção de práticas de gestão de operações de baixo carbono no contexto de empresas localizadas no Brasil. Foram entrevistadas vinte empresas localizadas no Brasil para analisar como stakeholders e recursos e capabilidades organizacionais influenciam as empresas na adoção de práticas gestão de operações de baixo carbono. Os principais resultados do estudo foram: a) Fornecedores, governo e clientes são os principais stakeholders que agem como barreiras, enquanto que acionistas/proprietários e clientes agem como motivadores/drivers; b) Questão financeira e atitude dos empregados são os principais recursos que agem como barreiras; a questão financeira também é entendida como motivador/driver juntamente com a responsabilidade social e ambiental e a vantagem competitiva que a organização possui quanto à adoção das práticas de baixo carbono; c) O principal mecanismo de resposta para barreiras utilizado pelas empresas é superar, seguido de reduzir e aceitar; para as motivações/drivers, as empresas melhoram e exploram os fatores que as impulsionam na adoção das práticas - aceitar não é um mecanismo de resposta adotado pelas empresas. Além disso, esse estudo vai além de um diagnóstico de barreiras e motivações/drivers ao, também, traçar diretrizes organizacionais em busca de uma gestão de baixo carbono através da compreensão dos mecanismos de resposta identificados nas empresas estudadas, para, assim, superar eventuais inércias organizacionais. / The aim of this study is to identify and analyze, from the perspective of stakeholder theory and natural resource-based view, as factors considered barriers and motivations have influenced the adoption of practices of low carbon operations management for companies located in Brazil. Twenty companies located in Brazil were interviewed to analyze how stakeholders and organizational resources and capabilities influence companies to adopt practices of low carbon operations management. The main results of the study were: a) Suppliers, government and clients are the main stakeholders that act as barriers, while shareholders/owners and clients act as drivers; b) Financial question and employees attitude are the main resources that act as barriers; the financial question is also understood as driver along with the social and environmental responsibility and the competitive advantage that the organization has in the adoption of low carbon practices; c) The main barrier response mechanism used by companies is to overcome, followed by reducing and accepting; for drivers, companies improve and exploit the factors that drives them in adopting practices - accepting is not a response mechanism adopted by companies. Moreover, this study goes beyond a diagnosis of barriers and drivers; it also draws organizational guidelines in search of a low carbon management through the understanding of the response mechanisms identified in the studied companies, in order to overcome eventual organizational inertia.

Hållbar utveckling är ett ämne som har fått stor uppmärksamhet de senaste åren. Kraven på att företag ska ta ansvar för miljö har ökat och att förmedla information om detta är något som kunderna efterfrågar allt mer. Till räkenskapsåret 2017 blev det obligatoriskt för stora företag att redovisa hållbarhet i årsredovisningen, för mindre företag finns valet att frivilligt redovisa hållbarhet. Åkeribranschen är en intressant bransch att studera då den har en stor miljöpåverkan vilket leder till syftet med uppsatsen. Syftet är att granska åkeriföretags syn på hållbarhetsredovisning jämfört med deras syn på andra miljöfrågor och regleringar. I uppsatsen används en kvalitativ metod i form av fyra semistrukturerade intervjuer och tio strukturerade telefonintervjuer.Företagen redovisar hållbarhet frivilligt genom miljörapporter till kunderna men det finns inget intresse av att göra en egen rapport i årsredovisningen. Hållbarhetsredovisning ses inte som ett problem, andra miljöfrågor som nya Euroklasser prioriteras högre i branschen. Kunder ses som den viktigaste intressenten, vilket gör att relationen till dem värderas högt. / Sustainability is a subject which has got a lot of attention during recent years. Demand for businesses to take responsibility for the environment are rising as customers want more information about how companies work with environmental sustainability. It is mandatory since the year 2017 for large companies to disclose this information but for small companies it is still optional. The transport industry has a heavy impact on the environment but is still necessary in modern society, which makes it an interesting industry to study. The purpose of the essay is to examine Swedish transport companies view on sustainability disclosure and how it compares to environmental regulations. The method used in this essay is a qualitative method with four semistructured personal interviews and ten structured telephone interviews.Key findings are that the companies that take part in this essay present sustainability to their customers through reports but not in the financial statement. Sustainability disclosure is not perceived as an issue, environmental regulations such as the new Euroclasses have higher affect on the companies. The most important stakeholders for the companies are the customers, which makes customer relationship valuable.

Corporate social responsibility (CSR) is widely discussed in the business community in terms of its effectiveness. However, studies of factors that can affect CSR are not so many. The purpose of this study is to evaluate of the impact of ownership structure on Environmental and Social performance. This study was conducted on the example of 174 cases among Swedish companies, listed on the Stockholm Stock Exchange, Environmental and Social performance, which was represented by the largest information provider Thomson Reuters. Using the experience of previous studies, a model of relationship between ownership structure and Environmental and Social performance was founded and a multiple regression analysis was performed. The most significant result of the study, confirmed by previous empirical studies and theoretical literature, is the existence of a relationship between capital structure and CSR performance. Foreign investors, who came to the Swedish market, have a stable positive connection with performance. This form of ownership, like majority control, did not find sufficient evidence to the impact on Environmental and Social performance in this study. The Minority control and Joint Minority and Management control showed no influence on performance in Swedish companies.

Titel: Leder rapportering om hållbarhet till ännu bättre resultat? En global studie om 4 288 bolag och kostnad för räntebärande skulder Datum: 2018 – maj Syfte: CSR är ett välutforskat ämne med många olika inriktningar. Vårt val föll på att studera dess inverkan på kostnaden för räntebärande skulder. Antalet tidigare gjorda studier i samma inriktning är inte lika omfattande och de vi hittat har både varierande utfall och design. Vårt syfte har varit att undersöka relationen mellan CSR-aktiviteter, CSR-rapportering och skuldkostnad. Vi har även delat in CSR-aktiviteter i de fyra dimensionerna miljö, den sociala dimensionen, företagsstyrning och kontroversdimensionen för att kunna studera respektive dimensions relation gentemot CSR-aktiviteter och skuldkostnad. Metod: Vår studie har en positivistisk forskningsfilosofi med en hypotetisk-deduktiv utgångspunkt. Vi har ett tidsperspektiv som har en longitudinell design med data från 4 288 företag under en åttaårsperiod. Studien har ett års förskjutning framåt för skuldkostnaden. Studien baseras på sekundärdata inhämtad från Thomson Reuters Datastream som sedan har analyserats i statistikprogrammet IBM SPSS. Resultat & slutsats: Våra resultat ger bevis för att det finns ett negativt samband mellan dimensionen för kontroverser och skuldkostnad. Företag som på ett bra sätt hanterar och undviker kontroverser genererar också en lägre skuldkostnad. Total CSR samt dimensionerna social, miljö och företagsstyrning visade alla positiva samband med skuldkostnad, vilket betyder en högre skuldkostnad. CSR-rapportering har full medieringseffekt för den sociala dimensionen samt för total CSR medan resultaten visade på delvis mediering för miljö, företagsstyrning och kontroversdimensionen.   Examensarbetets bidrag: Studien har bidragit med ny kunskap till förhållandet mellan CSR och värdeskapande, med inriktning på kostnaden för räntebärande skulder. Resultaten signalerar ett behov av en uppstyrd definition och reglering av CSR-aktiviteter och dess rapportering samt hur viktigt det är för ett företag och dess skuldkostnad att inte förknippas med negativa händelser i media. Förslag till fortsatt forskning: Eftersom vår studie bygger på sekundärdata tagen från företag som redovisar sina CSR-aktiviteter hade vi, om mer tid funnits, velat komplettera vår forskning med fältstudier. Detta för att fånga in företag som inte redovisar CSR och möjligen även se till vilken grund bankerna gör sina riskbedömningar på. Vårt första förslag till fortsatt forskning blir därför att utföra fältstudier, framförallt mot företag som inte redovisar sina CSR-aktiviteter. Ett andra förslag till fortsatt forskning är att använda sig av alternativa mått för att mäta CSR-aktiviteter. Vidare föreslår vi också att utföra en liknande studie med längre tidsförskjutning än ett år. / Title: Does disclosure about doing good lead to doing better? A global study on CSR, CSR disclosure and cost of debt Date: 2018 - May Aim: CSR is a well-researched subject with many different approaches. Our perspective is to study its impact on the cost of debt. The number of previous studies in the same direction as our is not extensive, and those we have found have both varying outcomes and designs. Our purpose is to investigate the relationship between CSR activities, CSR disclosure and cost of debt. We have also divided CSR activities into four dimensions; the environmental dimension, the social dimension, the corporate governance dimension and the controversial dimension in order to study the relation between each dimension, CSR disclosure and cost of debt. Method: Our study has a positivistic research philosophy with a hypothetical-deductive starting point. We have a time perspective that has a longitudinal design with data from 4 288 companies over an eight-year period. The study has a one-year lag for the cost of debt. The study is based on secondary data obtained from Thomson Reuters Data Stream. We have analyzed the data in the IBM SPSS statistics program. Result & Conclusions: Our results provide evidence that there is a negative correlation between the controversial dimension and the cost of debt. Companies that manage and also avoid controversies also generates a lower cost of debt. Total CSR and social, environmental and corporate governance dimensions all showed a positive correlation with cost of debt, which means higher cost of debt. CSR reporting has full mediation effect for the social dimension as well as for total CSR activities, while the results showed partial mediation for environment, corporate governance and the controversial dimension. Contribution of the thesis: The study has contributed new knowledge to the relationship between CSR and the creation of value, focusing on the cost of debt. The results indicate the need for a defined definition and regulation of CSR activities and its reporting, and the importance of a company and its cost of debt to not be associated with destructive media events. Suggestions for future research: Since our study is based on secondary data taken from companies reporting their CSR activities, we wanted, if we had more time, to supplement our research with field studies. This to capture companies that don't report CSR and possibly also to see why and how banks make their risk estimations. Our first suggestion to further research will therefore be field studies, especially against companies that do not report their CSR activities. A second suggestion for further research is to use alternative measures to measure CSR activities. Furthermore, we also suggest that future researchers carry out a similar study with longer time shifting than one year.

Idag arbetar allt fler företag och organisationer utifrån CSR-aktiviteter eftersom det är någonting allmänheten kräver mer och mer, att företag och organisationer ska ta hänsyn till miljön och samhället. Kommunala verksamheter skiljer sig ifrån företag och har ingen tvingande lag om att upprätta en hållbarhetsrapport. Eftersom att hållbarhetsrapporterna är mer tillämpbara på företag blir det svårt för kommunala verksamheter att införa detta. De kommunala verksamheterna har olika intressentgrupper att beakta där de två viktigaste är politiker och invånare. På grund av att det råder informationsasymmetri mellan kommuner och dess intressenter har de skyldighet att ge ut information för att minska denna. Studien syftar till att göra en undersökning av kommuner i Västra Götaland för att se hur de arbetar med hållbarhetsredovisning och om de enbart redovisar den ekonomiska aspekten eller även den miljömässiga och den sociala utifrån Tripel Bottom Line. Syftet är också att se till vilka intressenter hållbarhetsredovisningen riktar sig till men även att bidra med en större förståelse för hållbarhetsredovisning i kommunal verksamhet. Genomförandet av studien har gjorts genom kvalitativa interjuver där sex kommuner har intervjuats och sammanlagt nio informanter har bidragit med information för att besvara studiens syfte. Det inhämtade empiriska materialet har mynnat ut i en analys som är i relation till den teoretiska referensramen som i sin tur har lett fram till slutsatsen. Studien har kommit fram till att kommuner gör lite olika när de följer upp och analyserar sina resultat men att de alla utgår ifrån de social, miljömässiga och ekonomiska dimensionerna. Det förekommer dock svårigheter när kommuner skall analysera sina nyckeltal för att se vad exempelvis ökad sjukfrånvaro beror på då det inte finns ett generellt tillvägagångsätt för kommuner att använda sig av. Studien har även kommit fram till att en kommun har en mängd olika intressenter men att dessa intressenter värderas olika. / Today, more and more companies and organizations are working on CSR activities because it is something the public demands more and more that companies and organizations should take environmental and community considerations into account. Municipal operations differ from companies and have no compulsory law to establish a sustainability report. Because sustainability reports are more applicable to companies, it will be difficult for municipalities to introduce this. The municipalities have different interest groups to consider where the two most important are politicians and residents. Due to the existence of information asymmetry between municipalities and their stakeholders, they have an obligation to provide information to reduce this. The study aims to investigate municipalities in Västra Götaland to see how they work with sustainability reporting and whether they only report the economic aspect or the environmental and social aspects of Tripel Bottom Line. The aim is also to look at which stakeholders the sustainability report is aimed at, but also to contribute to a greater understanding of sustainability reporting in municipal operations. The implementation of the study has been done through qualitative interviews where six municipalities have been interviewed and a total of nine informants have contributed with information to answer the purpose of the study. The obtained empirical material has come up with an analysis that is in relation to the theoretical frame of reference, which in turn has led to the conclusion.The study has concluded that municipalities act differently when they follow up and analyze their results, but that they are all based on the social, environmental and economic dimensions. However, there are difficulties when municipalities are to analyze their key figures to see, for example, increased sickness absence due to the absence of a general approach for municipalities to use. The study also found that a municipality has a wide range of stakeholders but that these stakeholders are valued differently.

Submitted by Franciele Moreira (francielemoreyra@gmail.com) on 2018-06-15T12:36:39Z No. of bitstreams: 2 Dissertação - Bruno Lobão Lopes - 2018.pdf: 2107926 bytes, checksum: f36c8696db36f6479ebad03397d2766b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-06-15T14:58:27Z (GMT) No. of bitstreams: 2 Dissertação - Bruno Lobão Lopes - 2018.pdf: 2107926 bytes, checksum: f36c8696db36f6479ebad03397d2766b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-15T14:58:27Z (GMT). No. of bitstreams: 2 Dissertação - Bruno Lobão Lopes - 2018.pdf: 2107926 bytes, checksum: f36c8696db36f6479ebad03397d2766b (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-06-07 / The compulsory nature of the linked account in the outsourcing contracts inserted the Federal Public Administration in an arena in which several interests are presented: Rights of outsourced workers, companies that provide outsourced services, needs of managers and tax inspectors, and the public interest, their primary objective. In the expectation of aligning such interests, we sought to apply a performance evaluation model, based on Stakeholder Theory and Performance Prism, to the management of the linked account of outsourcing contracts of the Federal University of Goiás - UFG. The methodology used promoted the confrontation of perspectives of the UFG and its stakeholders related to the management of the related account. An evaluation of managerial performance was proposed, based on the aspects presented by Neely, Adams and Crowe (2001) in his Performance Prism theory, namely: a) Stakeholder satisfaction; b) Contribution of Stakeholders; c) Strategies; d) Processes; and, e) capacities. The results, in general, pointed out that the management of the linked account has brought benefits both to the UFG and its stakeholders, mainly regarding the feelings of greater legal certainty and reduction in the appeals, but they showed the need for actions that improve the capacities available. / A obrigatoriedade da conta vinculada nos contratos de terceirização inseriu a Administração Pública Federal numa arena em que se apresentam diversos interesses. Devendo preocupar- se com os direitos do trabalhador terceirizado, das empresas fornecedoras de serviços terceirizados, com as necessidades de Gestores e Fiscais de contratos, e com o interesse público, seu objetivo primaz. Na expectativa de alinhar tais interesses, buscou-se neste trabalho aplicar na gestão da conta vinculada dos contratos de terceirização da Universidade Federal de Goiás – UFG um modelo de avaliação de desempenho, inspirado na Teoria do Stakeholder e no Performance Prism. A metodologia utilizada visou a promover o confronto de perspectivas da UFG e dos seus stakeholders relacionados à gestão da conta vinculada. Para tanto, foram avaliados os cinco aspectos de desempenho do modelo Performance Prism, apresentados por Neely, Adams e Crowe (2001): a) Satisfação dos Stakeholders; b) Contribuição dos Stakeholders; c) Estratégias; d) Processos; e, e) Capacidades. Os resultados, de forma geral, apontaram que a gestão da conta vinculada tem trazido benefícios tanto à UFG, quanto aos seus stakeholders, principalmente quanto às sensações de maior segurança jurídica e redução nos ajuizamentos, porém, mostraram a necessidade de ações que melhorem as capacidades disponibilizadas.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2016-10-13T20:31:07Z No. of bitstreams: 2 Dissertação - Kepler Benchimol Ferreira - 2016.pdf: 2555678 bytes, checksum: a4ceb37c8a70260309ffd6dc14034307 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-10-13T20:31:07Z (GMT). No. of bitstreams: 2 Dissertação - Kepler Benchimol Ferreira - 2016.pdf: 2555678 bytes, checksum: a4ceb37c8a70260309ffd6dc14034307 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-09 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG# / #-961409807440757778# / #600 / This dissertation presents a model of strategic and participative management to higher education institutions, built from the theoretical framework of strategic management, stakeholder theory, legal framework and management models. For the application of the model, was chosen the Instituto Federal de Goiás - IFG, whose performance is through 14 units distributed by the state of Goiás. Specifically, it aimed to: identify and classify the stakeholders of IFG; analyze its Institutional Development Plan (IDP); performing an institutional diagnosis of the organization, from the proposed model; and refine the model of strategic and participatory management, with its application. The methodology of this research is outlined in four followings stages: 1) bibliographic and documentary research; 2) presentation of the essential elements of strategic management theory and stakeholder; 3) proposal of strategic and participatory management model; 4) application of the model, with case study and organizational diagnosis. As a result, it presents a proposal for a strategic management model and participatory for the institutions of higher education, improved from its application in the IFG. This model could be used by them to meet the accreditation requirements and re-accreditation of the Ministry of Education and for the preparation of IDPs, as well as a strategic and participative action, to consider the expectations of its stakeholders in managing the organization. / A presente dissertação visa apresentar um modelo de gestão estratégica e participativa para Institutos Federais de Educação, Ciência e Tecnologia, construído a partir do referencial teórico sobre gestão estratégica, teoria do stakeholder, marco legal e modelos de gestão. Para a aplicação do modelo, escolheu-se o Instituto Federal de Goiás - IFG, cuja atuação se dá por meio de 14 campi distribuídos pelo estado de Goiás. Especificamente, objetivou-se: identificar e classificar os stakeholders do IFG; analisar o seu Plano de Desenvolvimento Institucional (PDI); realizar um diagnóstico institucional da organização, a partir do modelo proposto; e refinar o modelo de gestão estratégica e participativa, com a sua aplicação. A metodologia desta pesquisa está delineada em quatro etapas, a saber: 1) pesquisa bibliográfica e documental; 2) apresentação dos elementos essenciais da gestão estratégica e teoria do stakeholder; 3) proposta de modelo de gestão estratégica e participativa; 4) Aplicação do modelo, com estudo de caso e diagnóstico organizacional. Como resultados, apresenta-se a proposta de um modelo de gestão estratégica e participativa para Institutos Federais, aprimorado a partir de sua aplicação no IFG. Esse modelo poderá ser utilizado por essas instituições para o atendimento das exigências de credenciamento e recredenciamento do Ministério da Educação e para a elaboração do PDI, bem como para uma atuação estratégica e participativa, que considere as expectativas de seus diversos stakeholders na gestão da organização.

Public Relations-fältet (PR) har utvecklats enormt sen Grunig, Grunig och Dozier med flera lade fram paradigmet för fältet. Genom deras teorier kring Excellence PR har organisation efter organisation följt efter. Parallellt med PR-fältets framfart har sporten blivit än mer professionaliserad, något som borde innebära att sportorganisationer använder de PR-teorier som finns. Några som forskat på hur PR-arbetet ser ut i sportorganisationer är Bruce & Tini (2008) samt Xifra (2008). Dock inte på svenska sportklubbar. Modo Hockey åkte 1 april 2016 ned till den svenska andradivisionen, Hockeyallsvenskan. Det stod omedelbart klart att Modo skulle få problem med att klara den ekonomiska situationen. Klubben gick då ut med att annonsera en hårdare ekonomisk linje med uppsägningar och sänkta spelarlöner. Det skulle inte räcka utan man satte då hoppet till Örnsköldsviks kommun, som sedan tidigare gått in med mångmiljonbelopp i klubben. En politisk debatt blossade upp kring ifall kommunen skulle acceptera Modos ansökan om utökat stöd eller inte. Studiens kritiska diskursanalys visar att det aldrig riktigt var en fråga huruvida kommunen skulle gå med på stödavtalet, utan hur stort stödet skulle bli. Modo har en stark position i regionen och via sin ideologi påverkar de den allmänna opinionen såväl som kommunfullmäktige och deras beslut. Den kvantitativa innehållsanalysen visar att sportredaktioner i hög grad är positivt inställda till Modo Hockey jämfört med nyhetsredaktioner. Den kvantitativa innehållsanalysen visar även att Modo i 70,3 procent av sina artiklar riktar sig till sina intressenter. Tillsammans ger trianguleringen av de två metoderna en redogörelse över hur Modo Hockey sköter sin PR. Det sker dels genom relationen till journalister och lokala beslutsfattare samt den allmänna opinionen, men också genom att rikta sig till sina supportrar som då fungerar som Modoambassadörer. Studien visar att gemenskapen kring Modo är viktig, stark och samlar ett starkt “vi”, samtidigt som det förutsätter ett “dem” enligt Hinchman & Hinchmans (1997) teorier om gemenskap. Studien visar samtidigt på att Modo Hockey tillämpar teorier som finns inom PR-fältets teoretiska ramverk. Bland annat genom att Modo Hockey själva skapar relevant innehåll på sin webbsida och sedan använder sociala mediekanaler där användare själva kan bidra med material till diskursen. Genom sin kommunikation har Modo till stor del lyckats knyta klubben till regionen, där ideologin stöpts till att skapa ett beroendeband mellan klubben, kommunen och invånarna, symboliskt som ekonomiskt. De har i och med det tagit en maktposition och stärkt sin ställning i, och gjort sig oumbärlig för, regionen. / The field of Public Relations (PR) has seen big leaps forward since Grunig, Grunig and Dozier among others laid out the paradigm for the field. A lot of organizations have used their theories regarding Excellence PR. Parallelly with the evolution of the PR field, there has been a professionalization within the field of sports. This should also mean that sports organizations are interested in using the relevant PR theories available. Bruce & Tini (2008) as well as Xifra (2008) have researched what the PR work looks like in sports organizations. This research however, has not been conducted on Swedish clubs. On April 1st 2016, Modo Hockey were defeated and sent down from the top league to the Swedish second division. Already then they knew that their economic situation would be more difficult. They had to downsize the salaries budget and let people working for the organization go. These measures weren’t enough. In August, Modo Hockey had to request for extra financial support from the municipality, even though they already have received economic support before. A discussion whether or not the politicians should allow the new, more generous, economic support package deal took place online in the community of Örnsköldsvik. The critical discourse analysis in this study shows that there never really was a doubt whether or not politicians should grant Modo economic aid or not, but rather how big the economic package should be. Modo have a strong position in the region and by using their ideology to influence the public opinion as well as the city council they have an impact on the political decisions in the region. On the other hand, the quantitative content analysis showed that the sport editorials are to a greater extent publishing positive articles compared to the news editorials. Together this triangulation of the two methods give an accounting of how Modo Hockey conducts its PR, partly through the relation to journalists, politicians and public opinion. Another important stakeholder is the supporters of the club that can act as ambassadeurs of Modo Hockey. The study shows that the Modo community is important, strong and unifies a strong “we”. At the same time this “we” also creates a “them”, according to Hinchman & Hinchman’s (1997) theories regarding community. The study also shows that Modo Hockey practice theories within the PR field. One example is that Modo Hockey create their own relevant content on their website and then use social media where users themselves can contribute with information to the discourse. With the communication Modo have succeeded associating the club to the region, where the ideology has created a dependency between the club, municipality and the residents. A dependency that is symbolical as well as economical. Due to that fact Modo have taken a power position within the region, a Örnsköldsvik without Modo would have dire consequences.