Aim – The aim of this study is to explore how Management accountants (MAs) participate in strategic management processes nowadays and to explain reasons for potential differences in involvement of MAs in strategic management processes between different organizations.Method - The study is based on a multi-case study approach conducted among three independent companies in Sweden. The information from semi-structural interviews with MAs and archival data in form of job announcements for Senior MAs positions is used to analyze and cross-check the relationship. The time-horizon is cross-sectional.Findings - The study shows that involvement of MAs in strategic management processes varies a lot within organizations being influenced by the following factors: personal traits, business knowledge, relationship with management and established role. Some major variations on cross-company level are identified between subsidiary and HQ, and between representatives of different capital ownership forms.Conclusions - The study suggests that power imbalance in organizations hinders applying critical thinking and expressing objective opinion by MAs, that makes it difficult to claim a fully explicit business-partner role. Process of MAs’ involvement in the strategic management decision making presents a product of interrelation between two strategies for legitimizing of truth claims proposed by Heizmann and Olsson (2015): executing power of authority and executing power of expertise.

Organizations face multiple types of climate-related risks and opportunities. This creates financial and strategic challenges for organizations to solve, thus creating different frameworks, such as the Task Force on Climate-Related Financial Disclosures (TCFD), that support organizations and increases their financial stability and strategic resiliency. Within the TCFD recommendations and current regulations, scenario analysis is a strong tool to be used and reported on, to increase the transparency and resiliency further. Therefore, this degree project takes a deep dive into what role scenario analysis has concerning organizations, specifically the battery manufacturing industry, and examines the possibilities to facilitate the deployment of the scenario analysis process, aligned with the TCFD recommendations. Meaning that the guidance created addresses the current gap in research and scenario implementation. The results of this degree project indicate that scenario analysis holds a big role in all organizations because of its benefits. Scenario analysis increases the overall understanding regarding uncertainties, improves the anticipation of climate-related risks and opportunities and it enhances the understanding related to the interconnections and dependencies between them. Most importantly, scenario analysis supports organizations with decision-making and strategic planning by looking into how risks and opportunities develop in multiple scenarios and time horizons. The results also indicate that the battery manufacturing industry can face multiple risks and opportunities at each step of the value chain. Furthermore, this degree project presents a step-by-step implementation guidance that facilitates the scenario analysis process aligned with TCFD recommendations. / Organisationer idag möts av många typer av klimat-relaterade risker och möjligheter.Detta leder till olika finansiella och strategiska utmaningar for organisationer sommåste hanteras. Därav har flera ramverk, exempelvis the Task Force on Climate Related Financial Disclosures (TCFD), skapats och hjälper organisationer att öka finansiella stabiliteten och strategiska motstånd. Dessutom finns det olika regelverk som företag måste rapportera inom, där scenario analys är ett område som måste rappoteras och presenteras. Därav, detta examensarbete kommer att undersöka vilken roll scenarioanalys har idag, speciellt inom batteriindustrin, och även undersöka möjligheterna att underlätta införandet av scenario analys process, i linje med TCFD:s rekommendationer. Resultaten av detta examensarbete indikerar att scenarioanalysen har en stor roll för alla organisationer på grund av dess fördelar. Scenarioanalys ökar den övergripande förståelsen för osäkerheter, förbättrar förväntan på klimatrelaterade risker och möjligheter och ökar förståelsen för sammankopplingar och beroenden mellan risker och möjligheter. Viktigast av allt är att scenarioanalys stöder organisationer med beslutsfattande och strategisk planering genom att undersöka hur risker och möjligheter utvecklas i flera scenarier och tidshorisonter. Resultaten indikerar också att batteritillverkningsindustrin kan möta flera risker och möjligheter i varje steg i värdekedjan, vilket ökar behovet av strategisk planering. Vidare presenterar detta examensarbete en steg-för-steg-implementeringsvägledning som underlättar scenarioanalysprocessen i linje med TCFD-rekommendationer.

Although several multi-dimensional models of strategic decision-making processes (SDMPs) have been examined in the literature, these studies have paid insufficient attention to the public sector context and Gulf Cooperation Council (GCC) region. SDMP in the public sector and the State of Qatar can vary to SDMP in the private sector due to institutional and socio-cultural differences respectively. Therefore, more research is urgently needed to better understand SDPM within this context. To contribute to filling this void, this study develops and tests a multi-dimensional SDMP model including SDMP dimensions, implementation, and outcome. The study model examines (𝑖) the impact of four SDMP dimensions—procedural rationality, intuition, constructive politics, and participation—on the implementation success of the strategic decision; (𝑖𝑖) the impact of the successful implementation of SD over the SD quality; (𝑖𝑖𝑖) the mediation role of the implementation success of SD; (𝑖𝑣) the moderation effect of stakeholder uncertainty. The model was analysed using Partial Least Square Structural Equation Modelling (PLS-SEM) and tested using data from multiple informants on 170 strategic decisions in 38 Qatari public organisations. The study finds that procedural rationality, constructive politics, participations, and the implementation Success of SD plays a significant and positive role on SDMP and its overall outcome. Finally, the study provides substantial and original contributions to the knowledge of SDMP in the public sector; implications for decision-makers and directions for future research.

Changes in the environment are a major area of concern to any firm in its strategic decision making process (SDMP). SDMP is considered to be an important component in the success of firms in the strategic management literature. This includes small and medium-sized enterprises (SMEs) operating in the electronic, telecom and information technology (IT) sector which are subjected to frequent and extremely dynamic environments both internally and externally, unlike many other industries. A lack of prior studies supporting an understanding of the SDMP in SMEs is evident, and coupled with the extremely volatile environmental conditions that compound the problem, makes SMES dealing in electronic, telecom and IT products and services highly vulnerable to closure. An immediate investigation into the SDMP in SMEs is needed and long overdue. This research seeks to address this gap in the knowledge. In order to address the gap this research used synoptic formalism and incrementalism to develop an understanding on how SMEs in the electronic, telecom and IT sector make decisions and what is the nature of these decisions. A Strategic Decision Making Process (SDMP) model was developed based on prior research. Decision magnitude of impact acted as the input to the SDMP, rationality and intuition acted as the process component, and decision process output as the output component. Thus these three concepts acted as the three components of a process (input-process-output) configuration. The model facilitated the development of an understanding of the functioning of decision magnitude of impact as a decision characteristic factor, its relationship to SDMP and process dimensions (rationality in decision making and intuition) as an antecedent (and hence as a predictor) of decision output variables (decision process effectiveness), quality of the decision process output through the mediation of decision dimensions. In line with the need to understand the SDMP in SMEs data were collected from managers of a large number of SMEs belonging to electronic, telecom and IT sector. The territory chosen was the Gulf Cooperation Council countries (Kingdom of Bahrain, Kingdom of Saudi Arabia, Kuwait and United Arab Emirates) as this region provides a rich source of such SMEs and the environment is highly dynamic. A self-administered questionnaire was developed by adapting previously validated questionnaire scales. Pre-testing and pilot surveys were used to ensure that the contents, format and scales were appropriate. A range of decision makers in those SMEs were targeted. 464 valid questionnaires were returned, representing a response rate of over 50%. The data was coded and analysed using SPSS/AMOS, two widely used statistical software tools. The data analysis steps included reliability and validity testing (Cronbach’s alpha and Confirmatory Factor Analysis, respectively). The entire model was tested using Structural Equation Modelling (SEM). Using SEM it was possible to identify the model, test the parsimonious nature of the model, determine whether the identified model makes theoretical sense and examine the fitness of the model to the data. The predictability of decision process output by decision magnitude of impact was analysed using path analysis as part of the SEM. The research outcome showed that in the electronic, telecommunication and information technology sector, where the environment is dynamic, decision magnitude as an important independent variable influences rationality in decision making directly and decision effectiveness, quality of decision process output and firm commitment indirectly. Rationality in decision making was found act as an important medicating variable in the strategic decision making process. In the same vein it was found that intuition is not affected by decision magnitude of impact. Further, dynamism in the industry and firm performance were also seen to influence decision effectiveness, quality of decision process output and firm commitment although the influence of dynamism in the industry on firm commitment was found to be very low. Thus the main contribution of this research is the development of an understanding of the relationship between decision magnitude of impact as input to the SDMP and hence as predictor of decision process output and the SDMP process output. Furthermore, the research has advanced current knowledge on the influence of rationality in decision making and intuition as mediators between decision magnitude of impact and decision process output variables. These two aspects have been tested in an SME sector that is affected seriously by dynamism in the industry and with varying firm performance as a contextual feature. The comprehensive research outcome can be of benefit to the SMEs in the electronic, telecom and IT sector and support them in overcoming potential vulnerabilities by making strategic decisions whose magnitude of impact on the firms is high and a decision process that is rational. In addition from the point of view of methodology this research has used SEM in understanding the nature and functioning of the model as well as the operationalisation of the variables. The outcome of this research is expected to benefit the SMEs in the electronic, telecom and IT sector in their SDMP and has opened up a new area of research for other researchers and academics.

The thesis shows how different aspects of sustainable development have been handled or not handled in the third generation infrastructure development in Sweden. The difference between the design of the 3G development – emphazising competition, growth and regional access, based on a strong technological optimism - and the implementation, as the roll out struck the landscape, including the non-handled radiation issue and the legal changes in order to facilitate the roll out, is discussed and analyzed. The roll out formally started in late 2000 as the licence allocation process, the so called beauty contest, was finished. Four operators were to build partly competing systems within three years, each covering 8 860 000 persons, more than 99,98 percent of the populated areas. The Post and Telecommunications Agency can sanction operators not fulfilling licence conditions by a considerable fine. The coverage by the end of the period was between 66 and 74 percent of the promised 8 860 000, with only three remaining operators still participating. Not until 1 December 2006 did the first operator report the required coverage, followed by the two remaining operators by 1 June 2007. The municipal permit handling was blamed for the delay, a reason that “could not have been foreseen”, which helped the operators avoid sanctions from the PTA. The thesis shows that a slow municipal permit process can not explain the lack of coverage in some areas of Sweden. Environmental aspects were not handled at national level but assessed locally in the building permit handling, as well as the regional 12:6 consultations at the County Administrations. This is why the municipal permit process holds many of the keys regarding environmental management and planning. Therefore the permit processes regarding 3G masts has been charted as they developed in time and screened for main issues and conflicts. Public participation can be found in the local context tied to the legal concept of being a concerned party in the permit process, or the 12:6 consultation. In spite of this, the much debated radiation issue is lifted from the participative aspects and legally defined as not relevant. The theoretical basis of the analysis combines spatial planning and sociology of law, applying the sociological concept of norms as entities controlling action on the discussion of two different paradigms of governance derived from planning theory. The thesis project has been a part of a study within the MiSt programme, an interdisciplinary research programme on tools for environmental assessment in strategic decision making funded by the Swedish Environmental Protection Agency. Supervisors: professor Lars Emmelin, School of Planning, Blekinge Institute of Technology Karsten Åström, professor in sociology of law, Lund University / MiSt Report 4

Dans ce temps de crise, nombreuses sont les préoccupations qui réclament une moralisation du management. La revendication d’une référence valeurs s’est répandue dans les entreprises afin de servir de catalyseur aux comportements managériaux. L’objectif de cette thèse est d’analyser les valeurs énoncées par les deux types de banques islamiques et classiques, dans une dynamique stratégique afin de déterminer le rôle que peuvent jouer les valeurs dans le processus de prise de décisions stratégiques. D’abord, nous avons recensé les valeurs mises en avant par chaque banque. Ensuite, nous avons tenté de comprendre la perception et l’appropriation de ces valeurs dans leur pratique de management, notamment les projets stratégiques. Enfin, un audit de conformité aux valeurs s’est avéré intéressant pour mesurer les écarts par rapport à l’incarnation des valeurs.Sur le plan méthodologique, cette recherche s’inscrit tout d’abord dans une étude exploratoire dont les résultats vont servir à construire un nouveau cadre théorique d’analyse, ensuite nous avons procédé à une analyse intra-cas pour étudier en profondeur la problématique dans les cas retenus et pour terminer, une analyse inter-cas a eu lieu en vue d’effectuer l’étude comparative qualitative. / In a period of economic crisis, there are more and more concerns about moralizing management methods. Claims of values as a background of managerial behavior are becoming common in business. This thesis has as objective to analyze and compare, in a strategic and dynamical way, the set of values of both conventional and Islamic banks. The aim is to determine the potential role of values in the process of strategic decisions making. First, we identified the set of values displayed by each bank. Then we searched to understand the appropriation of these values in managerial practices especially in strategic projects. Finally, an audit was proposed in order to measure deviations from the displayed values. This research is an exploratory study. Indeed, research results were first used to build a new theoretical framework which served, in a second step, to analyze in depth the selected case studies. Finally, the same framework was again used in order comparative qualitatively these case studies.

Strategiska beslut är viktiga för företag eftersom det handlar om att skapa framtida konkurrenskraft eller för att överleva på marknaden. Enligt tidigare studier finns det två olika beslutssituationer som företag kan stå inför vilka är offensiva beslut där det handlar om att öka företagets marknadsandelar och defensiva beslut som innebär att företaget skär ner på nuvarande kapacitet. I de tidigare studierna skriver forskarna att det finns hård (numerisk) och mjuk (åsikter, visioner, idéer och känslor) information som beslut kan grundas på. Syftet med denna studie är att skapa en förståelse för hur hård och mjuk information används vid strategiska beslut genom att identifiera offensiva och defensiva beslutssituationer. Vidare syftar studien till att analysera hur kunskaperna om medel och mål hos staben i ett privatägt företag inom vård- och omsorgsbranschen initierar användningen av hård och mjuk information vid olika faser i beslutsprocessen. Denna studie gjordes genom en fallstudie som bygger på semi-strukturerade intervjuer med kvalitativa inslag. Fallföretaget är verksamt inom vård och omsorgsbranschen och har en stab som består av fyra medlemmar vilka ansvarar för de strategiska besluten. Resultaten i denna studie visar att kunskaperna om medel och mål hos fallföretagets stab initierade användningen av mjuk information vid alla faser i beslutsprocessen i offensiva och defensiva beslutssituationer. Resultaten visar också att hård information användes i mittersta fasen i beslutsprocessen för att legitimera stabmedlemmarnas argument. / Strategic decisions are important for companies because it is about creating future competitiveness or for surviving in the market. According to previous studies, there are two different decision situations that companies can face which are offensive decisions that involve increasing the company's market shares and defensive decisions which implies that the company reduces their current capacity. In the previous studies, the researchers mention that there is hard (numerical) and soft (opinions, visions, ideas and emotions) information that decisions can be based on. The purpose of this study is to create an understanding of how hard and soft information is used in strategic decisions by identifying offensive and defensive decision situations. Furthermore, the study aims to analyze how the knowledge of means and goals of the staff in a privately-owned company in the health and care sector initiates the use of hard and soft information at different phases in the decision-making process. This study was done through a case study based on semi-structured interviews with qualitative elements. The case company operates in the healthcare industry and has a staff consisting of four members who are responsible for the strategic decisions. The results of this study show the knowledge of the means and goals of the case company staff initiated the use of soft information at all stages of the decision-making process in offensive and defensive decision situations. The results also show that hard information was used in the middle phase of the decision-making process to legitimize the staff members' arguments.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-04-11T16:07:01Z No. of bitstreams: 1 Pedro Nascimento de Lima_.pdf: 14461751 bytes, checksum: 473cf6676a373e7639a581816a08b7a5 (MD5) / Made available in DSpace on 2018-04-11T16:07:01Z (GMT). No. of bitstreams: 1 Pedro Nascimento de Lima_.pdf: 14461751 bytes, checksum: 473cf6676a373e7639a581816a08b7a5 (MD5) Previous issue date: 2018-01-26 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A avaliação de decisões estratégicas em condições de profunda incerteza é um desafio significativo para as organizações. Em condições onde informação disponível permite que stakeholders cheguem a um consenso sobre o futuro que será mais provável, ferramentas de planejamento baseadas em predição podem suportar o processo decisório de modo confiável. No entanto, em situações de instabilidade, onde o futuro é altamente incerto, a avaliação de decisões estratégicas utilizando predições pode levar a decisões equivocadas. Tais condições de incerteza frequentemente ocorrem em mercados nascentes, onde há alta incerteza relacionada ao processo de difusão de um novo produto. Na Indústria da Manufatura Aditiva, enquanto alguns especialistas estimam que a indústria pode chegar a faturar 21 bilhões de dólares em 2020, outros estimam que este mercado pode valer até 550 bilhões até 2025. Esta pesquisa emprega a simulação computacional de dinâmica de sistemas utilizando o método Robust Decision Making (RDM) para avaliar decisões estratégicas de fabricantes de sistemas de impressão 3D profissional. Para tanto, este trabalho amplia modelos de dinâmica competitiva e difusão de novos produtos para permitir a simulação no contexto da manufatura aditiva. Em seguida, são desenvolvidos algoritmos necessários para a análise RDM. Para avaliar decisões estratégicas em um amplo conjunto de futuros plausíveis, 10.800 simulações são realizadas. Em seguida, a robustez das estratégias avaliadas é testada, e as vulnerabilidades da estratégia mais robusta localizada são examinadas utilizando técnicas estatísticas. Finalmente, o trabalho identifica estratégias alternativas à estratégia mais robusta. Os resultados da simulação sugerem que fabricantes de sistemas de impressão 3D profissional deveriam perseguir uma estratégia de dominação do mercado agressiva, com um modelo de Pesquisa e Desenvolvimento e proteção intelectual fechado. Finalmente, o trabalho discute implicações gerenciais e teóricas relacionadas à avaliação de decisões estratégicas em condições de incerteza profunda. / Strategic Decision Making under deep uncertainty is a relevant challenge to organizations. When the available information allows sound decision making based on predictions, traditional decision making tools based on maximum expected value can lead to the right decision. Under conditions of deep uncertainty, however, decision making based on predict-then-act approaches might mislead and build overconfidence. In the 3D printing industry, uncertainty is highly relevant. While some experts forecast that this industry will worth 21 billion dollars by 2020, other estimates point that this market can have an economic impact of 550 billion by 2025. This dissertation leverages system dynamics simulation, using the Robust Decision Making (RDM) approach as the analytical framework to evaluate 3D printing Systems Manufacturers’ strategic decisions. I extend an existing competitive dynamics model allowing it to take into account expiring patents dynamics, an important aspect of the 3D printing industry. Then, I test 54 different strategies under 200 different scenarios, highlighting the most robust strategies. Afterwards, I examine the vulnerabilities of a candidate strategy using machine learning algorithms. The experiments showed that aggressive strategies dominate their conservative counterparts, using robustness as a criteria. Also, the results do not lend support to open source Research and Development strategies. Finally, I discuss managerial implications to the 3D printing industry, and theoretical contributions to the Strategic Decision-Making literature.

Increasing demand for energy and transportation fuel has motivated researchers all around the world to explore alternatives for a long-term sustainable source of energy. Biomass is one such renewable resource that can be converted into various marketable products by the process of biorefining. Currently, research is taking strides in developing conversion techniques for producing biofuels from multiple bio-based feedstocks. However, the greatest concern with emerging processes is the long-term viability as a sustainable source of energy. Hence, a framework is required that can incorporate novel and existing processes to validate their economic, environmental and social potential in satisfying present energy demands, without compromising the ability of future generations to meet their own energy needs. This research focuses on developing a framework that can incorporate fundamental research to determine its long-term viability, simultaneously providing critical techno-economic and decision support information to various stakeholders. This contribution links various simulation and optimization models to create a decision support tool, to estimate the viability of biorefining options in any given region. Multiple disciplines from the Process Systems Engineering and Supply Chain Management are integrated to develop the comprehensive framework. Process simulation models for thermochemical and biochemical processes are developed and optimized using Aspen Engineering Suite. Finally, for validation, the framework is analyzed by combining the outcomes of the process simulation with the supply chain models. The developed techno-economic model takes into account detailed variable costs and capital investments for various conversion processes. Subsequently, case studies are performed to demonstrate the applicability of the decision support tool for the Jackson Purchase region of Western Kentucky. The multidisciplinary framework is a unique contribution in the field of Process Systems Engineering as it demonstrates simulation of process optimization models and illustrates its iterative linking with the supply chain optimization models to estimate the economics of biorefinery from multi-stakeholder perspective. This informative tool not only assists in comparing modes of operation but also forecasts the effect of future scenarios, such as, utilization of marginal land for planting dedicated energy crops and incorporation of emerging enzymatic processes. The resulting framework is novel and informative in assisting investors, policy makers and other stakeholders for evaluating the impacts of biorefining. The results obtained supports the generalizability of this tool to be applied in any given region and guide stakeholders in making financial and strategic decisions.

Submitted by paulo junior (paulo.jr@fgv.br) on 2010-03-10T17:47:11Z No. of bitstreams: 1 C.TELLES.pdf: 255133 bytes, checksum: b31e328c008f6ec23196b8a6d0efd706 (MD5) / Approved for entry into archive by paulo junior(paulo.jr@fgv.br) on 2010-03-10T17:47:28Z (GMT) No. of bitstreams: 1 C.TELLES.pdf: 255133 bytes, checksum: b31e328c008f6ec23196b8a6d0efd706 (MD5) / Made available in DSpace on 2010-03-10T18:53:53Z (GMT). No. of bitstreams: 1 C.TELLES.pdf: 255133 bytes, checksum: b31e328c008f6ec23196b8a6d0efd706 (MD5) Previous issue date: 2008-09-05 / The theoretical study had the propose to verify the reflection of the power relations between the academic and the administrative structures of Brazilian private Higher Education Institutions (HEI) in the process of strategic decision making. It was identified to what extension the relations are distant or close between these structures in decision making and which the factors that influence, delay and affect the decision making of the characters from (HEI) are. The result of reflection and some critical issues based on author’s experience, suggests the use of processes and management technologies of business organizations. / O ensaio teórico propositivo objetivou a reflexão das relações de poder entre as estruturas acadêmica e administrativa de Instituições de Ensino Superior (IES) privadas e brasileiras, no processo de tomada de decisão estratégica. Identificou-se até que ponto as relações se afastam ou se aproximam entre essas estruturas no processo decisório e quais os fatores que influenciam, retardam e afetam o processo de tomada de decisão dos atores de IES. O resultado da reflexão e de algumas questões críticas com base na experiência da autora sugere a utilização de processos e tecnologias de gestão de organizações empresariais.