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Empirical analysis of the public accounting industry has been considerably limited due to lack of data availability. This dissertation proposal leverages a unique dataset of public accounting firms in Korea ranging from 1997 to 2011 to examine the industry's strategic groups and pricing decisions in light of considerable economic forces in a changing environment. I draw upon the theory of strategic groups (Hunt 1972; Caves and Porter 1977; Porter 1980) to distinctly identify strategic groups within the public accounting industry and how group membership explains performance differences. Further, I augment traditional audit fee models (Ferguson et al. 2003, Chaney et al. 2004, and Francis et al. 2005) by incorporating strategic group analysis to show that the relationships between audit fee determinants and audit fees are moderated by auditor strategic group membership. / Business Administration/Accounting

Yes / Big data application is a significant transformative driver of change in the retail, health, engineering, and advanced manufacturing sectors. Big data studies in construction are still somewhat limited, although there is increasing interest in what big data application could achieve. Through interviews with construction professionals, this paper identifies the capabilities needed in construction firms to enable the accrual of the potentially transformative benefits of big data application in construction. Based on previous studies, big data application capabilities, needed to transform construction processes, focussed on data, people, technology, and organisation. However, the findings of this research suggest a critical modification to that focus to include knowledge and the organisational environment along with people, data, and technology. The research findings show that construction firms use big data with a combination strategy to enable transformation by (a) driving an in-house data management policy to rolling-out the big data capabilities; (b) fostering collaborative capabilities with external firms for resource development, and (c) outsourcing big data services to address the capabilities deficits impacting digital transformation.

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No. of bitstreams: 1 Danilo Misticone MPA.pdf: 1722559 bytes, checksum: 832984c82da672c1f2d2376ea5247152 (MD5) Previous issue date: 2014-12-15 / This paper approaches the strategy in business management and aimed at identifying and outlining the interests and commitment of stakeholders in strategic resources management concerning production and implementation of wind turbine equipment of a Brazilian wind power company and also verifying if internal and external results deriving from such activities were sustainable, taking as main reference seminal publications and periodicals relevant to the research point that discuss the Resource Theory, Stakeholders and Sustainability. An analysis was carried out to assess how stakeholders, beyond the temporal context, intermediated the composition, development and management of the organization´s resources, as well as the social, environmental and economic results obtained from resources management in the production and supply of wind turbines to a Wind Power Plant located in the State of Ceara, in order to portray that Brazil sustainability can be an important competitive advantage source that creates value for shareholders and the community (Hart & Milstein, 2003). The strategy herein applied was the qualitative investigation using a single study case, which allowed for the thorough examination of an active organization operating in the Brazilian industry of wind power and also the resources used in the production and implementation of wind turbines supplied to the a Wind Power Plant in Ceara. Considering the content analysis and the triangulation principle, three qualitative data collection methods were applied to identify and characterize stakeholders’ interest and commitment in resource management of the organization operating in the Brazilian wind power industry, as follows, semistructured deep interview with managers of tactic-strategic level and analysts of organization´s value chain nine activities, analysis of public internal and external documents; and analysis of audio-visual material. Nonetheless, to identify the internal and external economic, social and environmental results of implementation and supply of wind turbines to the Wind Power Plant in Ceara, semistructured interviews were also carried out with the residents of the region. Results showed the BNDES (Brazilian Development Bank) and the organization head office were the stakeholders who exerted the strongest influence on resources related to production and implementation of the aerogenerator product at Trairi Wind Plant in Ceara. Concerning the organization resources, at the current stage of the Brazilian Wind Industry ,although the brand, reliability and reputation of the organization under study were valuable esources, rare, hard to imitate and exploited by the organization, it was noticed that opposed to RBV, they did not actually represent a source of competitive advantage . For the local community the social, economic and environmental results related to the wind turbines implementation were more positive than negative, despite the fact that the productive process caused negative environmental impacts such as the high emission of CO2 to transport wind turbines components to Trairi Wind Power Plant. / Este trabalho, localizado no campo de estratégia empresarial, teve como principal objetivo identificar e caracterizar os interesses e envolvimento dos stakeholders na gestão de recursos estratégicos relacionados à produção e implementação do produto aerogerador de uma organização atuante na indústria brasileira de energia eólica, e verificar se os resultados internos e externos decorrentes da realização destas atividades foram sustentáveis, considerando-se, principalmente, como referencial teórico, publicações seminais referentes às abordagens da Teoria dos Recursos, Stakeholders e Sustentabilidade. Foram analisados como os stakeholders, além do contexto temporal, intermediaram a composição, o desenvolvimento e o gerenciamento de recursos de uma organização, bem como os resultados econômicos, sociais e ambientais obtidos da gestão de recursos na produção e no fornecimento de aerogeradores a um Parque de Energia Eólica localizado no estado do Ceará, de forma a retratar que a sustentabilidade pode ser importante fonte de vantagem competitiva e de geração de valor para acionistas e comunidade em geral (Hart e Milstein, 2003). Para atingir o objetivo deste trabalho, utilizou-se a estratégia de investigação qualitativa, por meio de estudo único de caso, o que permitiu a exploração detalhada da organização atuante na indústria brasileira de energia eólica e os recursos utilizados no processo de produção e implementação de aerogeradores fornecidos ao Parque de Energia Eólica, localizado no estado do Ceará. Considerando-se a análise de conteúdo e o princípio da triangulação, foram utilizados 03 (três) métodos de coletas de dados qualitativos para identificar e caracterizar os interesses e envolvimento dos stakeholders na gestão de recursos da organização atuante na indústria brasileira de energia eólica: entrevistas semiestruturadas em profundidade com gestores do nível tático-estratégico e analisas das nove atividades da cadeia de valor da organização, análise de documentos internos e externos públicos e análise de materiais audiovisuais. Por sua vez, para identificação dos resultados econômicos, sociais e ambientais interno e externos relacionados ao fornecimento e implementação dos aerogeradores no Parque de Energia Eólica localizado no Estado do Ceará, foram realizadas entrevistas semiestruturadas com moradores residentes em torno dessa região. Os resultados encontrados demonstraram que o BNDES e a matriz da organização em estudo foram os stakeholders que mais exerceram influências sobre os recursos relacionados à produção e implementação do produto aerogerador no Parque Trairí. Por sua vez, com relação aos recursos da organização, constatou-se, principalmente, que, no atual estágio da indústria eólica brasileira, embora a marca, confiabilidade e reputação da organização em estudo sejam recursos valiosos, raros de difícil imitação e explorados pela organização, os mesmos, no atual estágio de maturidade da indústria eólica brasileira, e, contrariamente a Teoria dos Recursos, não representaram uma fonte de vantagem competitiva à organização. Por fim, para a comunidade local, os resultados econômicos, sociais e ambientais relacionados à implementação do aerogerador foram mais positivos do que negativos, embora o processo produtivo do aerogerador tenha gerado alguns impactos ambientais negativos, como, por exemplo, o alto nível de emissão de CO2 para o transporte dos componentes dos aerogeradores até Trairí.

Yes / Procurement digitalisation can provide significant opportunities for excellence in remanufacturing operations. The close attention of firms is required during the configuration of procurement 4.0 resources for applying front end and base technologies in order to develop the correct set of these resources. Based on Resource Based View theory, this research examines the role of resources influencing procurement 4.0 for driving productivity in remanufacturing operations and circular economy performance. The survey data for this research was gathered from working professionals in South Africa and results reveal that technological resources are necessary in procurement 4.0, which can in turn improve the productivity in remanufacturing operations. An upsurge in performance in remanufacturing operations can enhance the circular economy outcome. To the best of authors’ knowledge, this study is the first to provide insight for researchers, practitioners and academics with an empirical test of digital procurement on remanufacturing operations and of circular economy performance in an emerging economy like South Africa.

En ökad tillväxt inom tjänstesektorn och företagens strävan efter att bli mer konkurrenskraftiga har bidragit till högre användning av ett betydelsefullt verktyg i affärsvärlden: outsourcing. Outsourcing gör det möjligt för företag att köpa in tjänster som saknas internt. Genom att ingå i ett samarbete tillsammans med externa leverantörer kan företaget, genom att köpa externa aktiviteter, stärka delar av sin verksamhet som tidigare varit bristfälliga. Dagens samhälle präglas av företag som ständigt strävar efter att höja sin effektivisering och minska sina kostnader. Det har i sin tur medfört att outsourcingen fått en stor inverkan på tjänster, till exempel marknadsföring. Trenden har lett till att många företag därför outsourcar sin marknadsföringsfunktion, som i sin tur kan ge många fördelar. Det ger företaget tid till att fokusera på sin kärnkompetens och få experthjälp i utsatta situationer. Outsourcing kan också medföra risker exempelvis kan en extern leverantör få för stor kontroll över verksamheten, vilket kan leda till att företaget förlora sin unika kärnkompetens. Det kan även uppkomma andra dolda kostnader under projektet som företag inte är medvetna om.Studien har genomförts för att skapa en förståelse kring varför företag outsourcar sin marknadsföringsfunktion. Varför en verksamhet väljer att outsourca sin marknadsföringsfunktion, hur verksamheten påverkas samt vilka för- och nackdelar det finns med den här typen av outsourcing, är därför frågeställningar som lyfts upp i denna uppsats. Vår teoretiska referensram ligger till grund för den empiriska undersökning där fokus legat på teorierna om The Resource Based View och Transaktionskostnadsteorin. Genom att se till The Resource Based View granskar vi vilka aktiviteter som möjliggörs för det köpande företaget genom outsourcing. Fokus ligger i att se till vikten av att inneha resurser och att kunna utnyttja dessa på rätt sätt. Det leder i sin tur till företags vilja att bibehålla sin unika kärnkompetens och möjligheterna som kan uppnås genom att arbeta i ett nätverk med externa leverantörer. Transaktionskostnadsteorin används för att titta närmare på faktorer som motverkar outsourcing. Det berör alla dolda kostnader som kan uppkomma med outsourcing, och att det finns en viss osäkerhet att förlita sig till externa leverantörer.Den här studien har gjorts med hjälp av semistrukturerade intervjuer, där deltagarna bestått av sex informanter från sex olika företag, som arbetar med marknadsföring på olika sätt. I studien har vi kommit fram till att företag outsourcar sin marknadsföringsfunktion för att tidsbespara och för att kunna lägga internt fokus på kärnkompetensen inom verksamheten. Tillsammans med den tidsmässiga aspekten outsourcar företag för att uppnå en högre kompetens. Det handlar inte främst om att företag inte är kapabla till att utföra en viss aktivitet internt, utan på grund av att företagen strävar efter ett utförande på en professionell nivå. Outsourcingen kan även ses som ett verktyg för att kunna producera en enhetlig marknadsföringskampanj med nya infallsvinklar. Att outsourca sin marknadsföringsfunktion har haft påverkan på företagen. Den empiriska undersökningen skildrar en mängd effekter, till exempel ökad intern kompetens, möjligheten att nå nya potentiella marknader, resultat som inte följt förväntningarna och interna konflikter. / Program: Civilekonomprogrammet

I sistemi finanziari si sono sempre contraddistinti per la loro natura fiduciaria e il ruolo di sostegno alla stabilità dei mercati (Bianchi, 2002). Quanto affermato giustifica il verificarsi, in determinati contesti di mercato, di crisi economiche di portata straordinariamente ampia. Il legislatore italiano, quindi, al fine di favorire uno sviluppo controllato del settore, negli ultimi anni ha rivolto il focus della regolamentazione normativa verso l’individuazione e la prevenzione di diversi rischi tipici di settore, soprattutto quelli legati all'operatività e quelli di tipo legale e reputazionale. In questo contesto, la teoria dell’Isomorfismo coercitivo si colloca per comprendere quali siano i motivi di adeguamento delle organizzazioni a normative ai fini della legittimazione nei confronti dell’ambiente in cui operano. La ricerca si pone quindi l’obiettivo di indagare i riflessi organizzativi e di governance delle imprese di assicurazione, legati a un processo di isomorfismo coercitivo attraverso la teoria della dipendenza dalle risorse, in particolare quelle reputazionali. / Financial Services are always being recognized like robustness and trust institutions (Bianchi 2002). In fact they always give a fundamental contribute to the stability of economic and social environment. This fact in some conditions, like the present ones, has often created very large financial crisis. More than in the past Italian laws in the financial services, aim at prevent some risk like operational, compliance and reputational ones. The theory of Coercive Isomorphism aim at explains how the organizations try to legitimate themselves towards their social and economic environment. In this direction the study aim at analyzed how coercive isomorphism had influenced the organizational design in the Italian insurance sector. In order to explain this process I used the RBV (Resource Based View) theory to explain how reputation could be a very strategic resource to gain robustness and trust in financial institutions after the crisis, so I analyzed how organization build reputation trough the processes compliance to the new law.

Titel: Lönsam CSR: Behöver företag immateriella tillgångar för att tjäna på CSR? Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Anita Johansson och Rikard Andersson Handledare: Jan Svanberg Datum: 2018 – maj Syfte: Syftet med studien var att undersöka om immateriella tillgångar förmedlar eventuella samband mellan CSP och CFP i båda riktningar. Syftet var också att undersöka om tillväxtfasen påverkar styrkan på sambandet. Metod: Studien antar en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Sekundärdata har samlats in från databasen Thomson Reuters. Studien är av longitudinell design där data har inhämtats från elva år och sedan analyserats i SPSS. Resultat & slutsats: Resultatet ger bevis för att de immateriella tillgångarna agerar som en partiell medlande funktion i det positivt dubbelriktade sambandet mellan CSP och CFP. De immateriella tillgångarnas påverkan på CSP eller CFP beroende på tillväxtfas visar dock inte något entydigt resultat och kan således inte styrkas. Examensarbetets bidrag: Studien ger bevis för att det finns en partiell medlande effekt från de immateriella tillgångarna i det dubbelriktade sambandet mellan CSP och CFP. Även om vårt resultat med tillväxt som variabel inte styrks kan detta ligga till grund för vidare forskning och har trots allt bidragit till mer kunskap. Vårt resultat bidrar till teoretisk kunskap som framtida forskning kan bygga vidare på samtidigt som företagsledare kan satsa på immateriella tillgångar och nå finansiella mål. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att göra en studie som också inkluderar de företag som inte självmant lämnat in sin rapportering. Detta kan skapa ett mer jämförbart resultat. Eftersom vår studie inte får något resultat på företagets tillväxttakt hade det varit intressant om vidare forskning ser detta ur en annan aspekt. Eftersom det tar tid att bygga upp immateriella tillgångar och detta kan förklara varför företag i tillväxt inte har stärkt effekt från de immateriella tillgångarna. Således kan det vara relevant att göra ett urval av de företag som har haft tid att bygga upp sina immateriella tillgångar för att se om dessa företag visar starkare effekt under några år med hög tillväxt för att sedan visa sämre effekt vid en stagnerad tillväxt. / Title: Profitable CSR: Are intangible assets necessary to earn money on CSR? Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Anita Johansson and Rikard Andersson Supervisor: Jan Svanberg Date:  2018 – may Aim: The purpose of this study was to investigate whether intangible assets constitute the missing link in the bidirectional relationship between CSP and CFP. The aim was also to investigate if the growth phase affects the strength of the relationship. Method: The study assumes a positivistic research philosophy with a hypothetical-deductible approach. Secondary data have been collected from the database Thomson Reuters. Time perspective that has been used is called longitudinal design using data from eleven years and this data has been analyzed in SPSS. Result & Conclusions: The result provides evidence that intangible assets act as a partial mediator of the positive bidirectional relationship between CSP and CFP. However, the impact of intangible assets in the bidirectional relationship between CSP and CFP depending on growth phase does not show any evident result and cannot be established. Contribution of the thesis: The study provides proof that there is a mediating effect from the intangible assets of the bidirectional relationship between CSP and CFP. Even though our result of growth as a variable is not strengthened, this can be the basis for further research and, in spite of everything, has contributed to more knowledge. Our results contribute to the theoretical knowledge that future research can build on while corporate executives can invest in intangible assets while achieving financial goals. Suggestions for future research: One suggestion for future research is to include private companies who are missing public sustainable reporting. If another selection is included, it can make the result more justified. Since our study did not bring an evident result about the impact of the growth phase it would have been interesting if further research could be a comparative study. Since it takes time to build up intangible assets a comparison between the same companies during a period of high growth to a period of stagnant growth, could show a more evident result of the impact of the intangible assets.

Made available in DSpace on 2015-04-16T14:48:47Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1473785 bytes, checksum: d0edc922514fedb9efbbbb0d2b13dc97 (MD5) Previous issue date: 2011-12-12 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This dissertation has as a main objective to analyse the innovation strategies of technologybased companies, under the Resource-Based View perspective. To this, it was adopted as a methodological procedure a qualitative approach by using the multiple case study method in four technology-based companies located in the northeastern part of Brazil. To the data analysis, it was elaborated two scripts of semi-structured interviews which were answered by the companies directors and two software specialists that totalized six interviewed. In the data analysis, it was used a process of continuous analysis, recurrent, demonstrating, thus, a multidirectional cycle with the help of Atlas.ti software. On the first level, the data was analysed in conformity with their characteristics and their individual contexts (within case). Afterwards, on the second level, a broaden scenario was involved in which the results in the cases were crossed and compared among them (cross case). Then, four categories guided the analysis: the factors that motivated the innovation, the types of innovation strategies, the resources and capacities explored by the innovation strategies and the resources and capacities under the optics of the VRIO model. The obtained results allowed the specific objectives to identify the strategies of innovation realized by the companies and the resources and capacities explored by them. In the studied companies, innovations occure in a routine context since that changing constantly is a part of needed activities to survive in a market. Among the factors that drive innovation, it is emphasized that these can be grouped into broader dimensions, such as customers, continuous development, environment, market, people and external resources. Even though similar factors in their name, companies use them for different purposes in their innovations and what is important for one may not necessarily be to another. As for innovation strategies, it was found that the four cases have a reactive approach to changing environments, performing mostly exploitative innovation strategies through incremental innovations and open. In this sense, it was possible to identify fifteen different types of innovation strategies, which in turn are based on various features and capabilities for its realization. Among them, we present the know-how, the design of organizational structure, organizational culture, the way projects are done and investments in R & D. With regard to resources and capabilities that were shown to have potential to provide sustainable competitive advantage for companies in the light of the VRIO model, intangible resources stand out, such as know-how, organizational culture, entrepreneurship and innovation, responsiveness, the way projects are done, partnerships with other institutions, as well as the relationship between employees. It is concluded that although it was possible to identify the features and capabilities of companies, respondents do not know how to point them easily, and therefore do not realize the cause of its advantages. The changes required both technologically and strategically reinforce the value of the perspective of RBV in the selection, acquisition or improvement of tangible and intangible resources of technologybased companies. / A presente dissertação tem como objetivo geral analisar as estratégias de inovação de empresas de base tecnológica, sob a perspectiva da Resource-Based View. Para isto, adotou-se como procedimento metodológico uma abordagem qualitativa, por meio do método de estudo de casos múltiplos com quatro empresas de base tecnológica localizadas na região Nordeste do Brasil. Como instrumento de coleta de dados, elaborou-se dois roteiros de entrevista semiestruturados aplicados aos diretores das empresas e a dois especialistas do setor de software, totalizando seis entrevistados. Na análise dos dados, utilizou-se um processo de análise contínuo, de caráter recorrente, evidenciando-se, assim, um ciclo multidirecional com o auxílio do software Atlas.ti. No primeiro nível, os dados foram analisados em conformidade com suas características e seus contextos individuais (within case). Depois da análise individual, partiu-se para a segunda fase, que envolveu um cenário mais amplo em que os achados nos casos são cruzados e comparados entre si (cross case). Assim, estabeleceram-se quatro categorias que orientaram a análise: fatores que motivam as inovações, tipologias de estratégias de inovação, recursos e capacidades explorados pelas estratégias de inovação e recursos e capacidades sob a ótica do Modelo VRIO. Os resultados obtidos permitiram o atendimento dos objetivos específicos quanto à identificação das estratégias de inovação realizadas pelas empresas e quanto aos recursos e capacidades explorados por elas. Nas empresas estudadas, as inovações ocorrem em um contexto rotineiro, uma vez que mudar constantemente faz parte das atividades necessárias para a sobrevivência no mercado. Dentre os fatores que motivam as inovações, destaca-se que estes podem ser agrupados em dimensões mais amplas, como: clientes, desenvolvimento contínuo, ambiente, mercado, pessoas e recursos externos. Mesmo tendo fatores similares em sua nomenclatura, as empresas os utilizam para finalidades diferentes em suas inovações e o que é importante para uma pode não ser necessariamente para outra. Quanto às estratégias de inovação, constatouse que os quatro casos possuem um comportamento reativo às mudanças nos ambientes, realizando, em sua maioria, as estratégias de inovação exploitative por meio de inovações incrementais e abertas. Neste sentido, foi possível evidenciar quinze tipos diferentes de estratégias de inovação, que por sua vez, possuem como base diversos recursos e capacidades para sua realização. Dentre eles, apresentam-se o know-how, o design da estrutura organizacional, a cultura organizacional, a forma como os projetos são feitos e os investimentos em P&D. Com relação aos recursos e capacidades que mostraram ter potencial para proporcionar vantagem competitiva sustentável nas empresas à luz do modelo VRIO, os recursos intangíveis se sobressaem, tais como: know-how, cultura organizacionais, capacidade empreendedora e inovadora, capacidade de resposta, a forma como os projetos são feitos, as parcerias com outras instituições, bem como o relacionamento entre os funcionários. Concluise que embora tenha sido possível identificar os recursos e capacidades das empresas, os entrevistados não sabem apontá-los com facilidade, e, por isso, não percebem a causa de suas vantagens. As mudanças exigidas tanto tecnologicamente quanto estrategicamente reforçam o valor da ótica da RBV na seleção, aquisição ou aprimoramento dos recursos tangíveis e intangíveis das empresas de base tecnológica.