901 resultados para Managerial Accountability


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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This article presents the results of a research that has as its analysis focus the payment by performance, represented in the public educational system of the São Paulo State by the bonus-merit. The bonus, such as other measures implemented in the last decade, is part of neoliberal reforms that were predominant in the public educational system of the State. The article intends to debate the implications of this mechanism for the teaching from a bibliographic review about the topic as well as from the interpretation of data originated from a qualitative empirical investigation based on semi-structured interviews with second cycle teachers of high and middle schools of three regional departments of education. The results revealed an influence of performative and managerial elements in the organizational work of schools and teachers. Moreover, they showed that the payment by performance has not contributed for the improvement of the work conditions and for the career of the teachers, has a very limited impact to change the quality of education and thus represent a teacher accountability mechanism.

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In recent years, public schools have experienced the deployment of external evaluation that, legally, should promote the development and deployment aimed at enhancing the educational process of teaching offered at the country's public policy systems. However, such a situation occurred in a broader regulations of teaching and managerial measures and performative nature context generated implications in everyday school life, notably due to the pressure exerted on schools before the publicity of accountability for results and performance indicators changing, in many cases, the purpose of teaching work. In this context we understand that it is very important to discuss the history and characterization of implanted a city in São Paulo state systems, and vision teachers about them, and the consequences that assessments have caused in practice in the classroom. So be performed an empirical research of qualitative nature in four elementary schools-cycle Teaching I and II, with the aim of analyzing the perception of teachers about external reviews of a municipal school. As an instrument for data collection dense interview with teachers that will be used will be audio-recorded and then transcribed and analyzed with the support of the theoretical frameworks adopted

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In this action research study of my 5th grade mathematics class, I investigated the issue of homework and its relationship with students and parents. I made some interesting observations and discovered that the majority of students and parents felt that the math homework that was given was fairly easy, yet issues of incomplete assignments and failing homework quizzes were notorious for some individuals. Comments were also made to make homework even easier and have shortened assignments despite the already indicated ease of the work. As a result of this research, I plan to look more closely at the history and development of homework, as well as the psychological implications and “hereditary” issues involving homework, which I believe are passed from one generation of learners to the next. My intent is to continue to study this phenomenon in future school years, trying to develop methods of instilling successful, intrinsic motivational skills to aid students in their homework endeavors. Finally, I will take a close inventory of my own beliefs and understandings toward homework: What is the purpose of having students do work away from the classroom, and how can homework serve as a proactive service for all who are involved?

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The objective of this study was to construct a profile of managerial competencies, based on the consensus of nurse coordinators in the field. This study was developed in a philanthropic hospital in Sao Paulo, following the research-action model, and included 13 nurse coordinators as participants. The data collection was performed using the focal group technique. Data analysis was performed using the theoretical frameworks related to the working process and managerial competencies. The results identified the greater emphasis assigned to the competencies related to the mentor, coordinator and director roles. It was, therefore, possible to construct a professional development plan that is based on competencies in the technical, ethical-political, and communicative domains, as well as the development of citizenship. The analysis of the managerial working process and the study of the competencies within the managerial environment were shown to be important, because they highlighted the professionals' need to improve, thus fulfilling personal, professional, and organizational demands.

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This dissertation analyzes the effect of market analysts’ expectations of share prices (price targets) on executive compensation. It examines how well the estimated effects of price targets on compensation fit with two competing views on determining executive compensation: the arm’s length bargaining model, which assumes that a board seeks to maximize shareholders’ interests, and the managerial power model, which assumes that a board seeks to maximize managers’ compensation (Bebchuk et al. 2005). The first chapter documents the pattern of CEO pay from fiscal year 1996 to 2010. The second chapter analyzes the Institutional Broker Estimate System Detail History Price Target data file, which that reports analysts’ price targets for firms. I show that the number of price target announcements is positively associated with company share price’s volatility, that price targets are predictive of changes in the value of stocks, and that when analysts announce positive (negative) expectations of future stock price, share prices change in the same direction in the short run. The third chapter analyzes the effect of price targets on executive compensation. I find that analysts' price targets alter the composition of executive pay between cash-based compensation and stock-based compensation. When analysts forecast a rise (fall) in the share price for a firm, the compensation package tilts toward stock-based (cash-based) compensation. The substitution effect is stronger in companies that have weaker corporate governance. The fourth chapter explores the effect of the introduction of the Sarbanes-Oxley Act (SOX) in 2002 and its reinforcement in 2006 on the options granting process. I show that the introduction of SOX and its reinforcement eliminated the practice of backdating options but increased “spring-loading” of option grants around price targets announcements. Overall, the dissertation shows that price targets provide insights into the determinants of executive pay in favor of the managerial power model.

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The aim of the present work is to contribute to a better understanding of the relation between organization theory and management practice. It is organized as a collection of two papers, a theoretical and conceptual contribution and an ethnographic study. The first paper is concerned with systematizing different literatures inside and outside the field of organization studies that deal with the theory-practice relation. After identifying a series of positions to the theory-practice debate and unfolding some of their implicit assumptions and limitations, a new position called entwinement is developed in order to overcome status quo through reconciliation and integration. Accordingly, the paper proposes to reconceptualize theory and practice as a circular iterative process of action and cognition, science and common-sense enacted in the real world both by organization scholars and practitioners according to purposes at hand. The second paper is the ethnographic study of an encounter between two groups of expert academics and practitioners occasioned by a one-year executive business master in an international business school. The research articulates a process view of the knowledge exchange between management academics and practitioners in particular and between individuals belonging to different communities of practice, in general, and emphasizes its dynamic, relational and transformative mechanisms. Findings show that when they are given the chance to interact, academics and practitioners set up local provisional relations that enable them to act as change intermediaries vis-a-vis each other’s worlds, without tying themselves irremediably to each other and to the scenarios they conjointly projected during the master’s experience. Finally, the study shows that provisional relations were accompanied by a recursive shift in knowledge modes. While interacting, academics passed from theory to practical theorizing, practitioners passed from an involved practical mode to a reflexive and quasi-theoretical one, and then, as exchanges proceeded, the other way around.

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In an effort to understand some of the ways that accountability-based reform efforts have influenced teacher education, this article details the politics of accountability in Pennsylvania that motivated sweeping changes in the policies governing teacher preparation in 2006. This case study provides a poignant example of the kind of complex accountability systems now being constructed across the United States in an effort to change teacher preparation. By analyzing primary documents including the legal statutes governing teacher preparation in Pennsylvania, correspondence from the Pennsylvania Department of Education, related newsletters, memos, reports, transcripts of meetings, and testimony before the Pennsylvania House of Representatives, the complex nature of the conflicts underlying the development and implementation of teacher education reform is brought into focus. The study's findings suggest that a deep and uncritical acceptance of accountability-based teacher education reform on the part of educational policy makers is likely to do more harm than good. The article concludes by outlining a framework for developing more intelligent measures of accountability that might preserve professional autonomy and judgment.

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In an effort to understand some of the ways that accountability-based reform efforts have influenced teacher education, this article details the politics of accountability in Pennsylvania that motivated sweeping changes in the policies governing teacher preparation in 2006. This case study provides a poignant example of the kind of complex accountability systems now being constructed across the United States in an effort to change teacher preparation. By analyzing primary documents including the legal statutes governing teacher preparation in Pennsylvania, correspondence from the Pennsylvania Department of Education, related newsletters, memos, reports, transcripts of meetings, and testimony before the Pennsylvania House of Representatives, the complex nature of the conflicts underlying the development and implementation of teacher education reform is brought into focus. The study's findings suggest that a deep and uncritical acceptance of accountability-based teacher education reform on the part of educational policy makers is likely to do more harm than good. The article concludes by outlining a framework for developing more intelligent measures of accountability that might preserve professional autonomy and judgment.

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The goal of this article is to explore the various ways that superintendents have responded to accountability-based educational reform efforts such as No Child Left Behind, the factors that have influenced their responses, and the implications of these responses for current and future educational leaders. With respect to the first issue, empirical data from a number of nationai studies (T. E. Glass & Franceschini, 2007; Johnson, Arumi, & Ott, 2006; Johnstone, Dilkkers, & Luedeke, 2009; Stecher et al., 2008) make clear that while there have been a variety of responses from superintendents to accountability-based reform efforts, superintendents have mostly played a supportive role. Examining the situation more fully suggests that the driving factors behind superintendent support for accountability-based educational reform are complex and are often deeply embedded within the "DNA" of the role of superintendent. This article examines the structure of this DNA by looking at the factors that influence superintendents' views of accountability-based educational reform from historical, political, and institutional perspectives. This muitifaceted approach provides new insights into the complex relationship that exists between the structure of the role of superintendent and the agency of the individuals who inhabit that role.

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This study was the final stage of a four-year study of managerial behaviour and company performance in Bulgaria and examined the influence of changing ownership and control structures of companies on managerial behaviour and initiative. It provides a theoretical summary of the specific types of ownership, control, governance structures and managerial strategies in the Bulgarian transitional economy during 1992-1996. It combines two theoretical approaches, the property-rights approach to show concentrated property-rights structure and private and majority types of control as determinants of efficient enterprise risk bearing and constrained managerial discretion, and the agency theory approach to reveal the efficient role of direct non-market governance mechanisms over managers. Mr. Peev also used empirical information collected from the Central Statistical office in Bulgaria, three different enterprise investigations of corporatised state-owned enterprises between 1992 and 1994, and his own data base of privatised and private de novo industrial companies in 1996-1996. The project gives a detailed description of the main property-rights structures in Bulgaria at the present time and of the various control structures related to these. It found that there is a strong owner type of control in private and privatised firms, although, contrary to expectations, 100% state -owned enterprises tended to be characterised by a separation of ownership from control, leaving scope for managerial discretion. Mr. Peev predicts that after the forthcoming mass privatisation, many companies will acquire a dispersed ownership structure and there will be a greater separation of ownership from control and potential or inefficient managerial behaviour. The next aspect considered in detail was governance structures and the influence of the generally unstable macroeconomic environment in the country during the period in question. In examining managerial strategies, Mr. Peev divided the years since 1990 into 3 periods. Even in the first period (1990-1992) there were some signs of a more efficient role for managers and between 1992 and 1994 the picture of control structures and different managerial behaviour in state-owned companies became more diversified. Managerial strategies identified included managerial initiatives for privatisation, where managers took initiative in resolving problems of property rights and introducing restructuring measures and privatisation proposals, managerial initiatives for restructuring without privatisation, and passive adjustment and passive management, where managers seek outside services for marketing, finance management, etc. in order to adjust to the new environment. During 1995-1996 some similarities and differences between the managerial behaviour of privatised and state-owned firms emerged. Firstly, the former have undergone many changes in investment and technology, while managers of state-owned companies have changed little in this field, indicating that the private property-rights structure is more efficient for the long-term adaptation of enterprises. In the area of strategies relating to product quality, marketing, and pricing policy there was little difference between managers of private, privatised and state-owned firms. The most passive managerial behaviour was found in non-incorporated state-owned firms, although these have only an insignificant stake in the economy.