781 resultados para Managerial accountant


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Gender inequalities remain an issue in our society and particularly in the workplace. Several factors can explain this gender difference in top-level managerial positions such as career ambitions but also biases against women. In our chapter, we propose a model explaining why gender inequalities and particularly discrimination against women is still present in our societies despite social norms and existing legislation on gender equality. To this purpose, we review research on discrimination through two different approaches, (a) a prejudice approach through the justification-suppression model developed by Crandall and Eshleman (2003) and (b) a power approach through the social dominance theory (Pratto, Sidanius, Stallworth, & Malle, 1994; Sidanius & Pratto, 1999). In our work, we integrate these two approaches and propose a model of gender prejudice, power and discrimination. The integration of these two approaches contributes to a better understanding of how discrimination against women is formed and maintained over time.

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Purpose We propose a social identity model of leader prototypes to address why the maleness of leader prototypes is more pronounced among men than among women (e.g., Schein, 2001). Specifically, we argue that individuals project their ingroup prototype (e.g., a male prototype) onto a valued other category (e.g., leaders) (e.g., Wenzel, Mummendey, Weber, & Waldzus, 2003) in order to maintain a positive ingroup (e.g., gender) identity. We hypothesized that both women and men engage in ingroup projection of their gender prototype on their leader prototype, and we expected this effect to be stronger for men than women. We also investigated intelligence as a moderator of ingroup projection. Methodology Participants (276 students, University of Lausanne) assessed to what extent attributes on a list of gender traits were characteristic of a successful leader. We computed relative ingroup similarity scores (e.g., Waldzus & Mummendey, 2004) representing the difference between how characteristic ingroup traits are for a successful leader, and how characteristic outgroup traits are for a successful leader. Results Results showed that men engaged in ingroup projection while women engaged in outgroup projection, and that men engaged in ingroup projection to a greater extent. We also found a small, but positive effect of intelligence on ingroup projection among men. Limitations The use of a student sample might limit the external validity of our findings. Implications Our findings contribute to research on the under-representation of women in managerial roles, and introduce intelligence as a predictor of ingroup projection. Value Our study allows for a more fine-grained understanding of the cognitive representations of leaders of men and women.

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The creation of the European Higher Education Area has meant a number of significant changes to the educational structures of the university community. In particular, the new system of European credits has generated the need for innovation in the design of curricula and teaching methods. In this paper, we propose debating as a classroom tool that can help fulfill these objectives by promoting an active student role in learning. To demonstrate the potential of this tool, a classroom experiment was conducted in a bachelor’s degree course in Industrial Economics -Regulation and Competition-, involving a case study in competition policy and incorporating the techniques of a conventional debate -presentation of standpoints, turns, right to reply and summing up-. The experiment yielded gains in student attainment and positive assessments of the subject. In conclusion, the incorporation of debating activities helps students to acquire the skills, be they general or specific, required to graduate successfully in Economics.

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The book adopts a unique stakeholder perspective, structured around the groups and individuals who have an interest in and co-create sports events, including organising committees, promoters, sport organisations, spectators, community groups, sponsors, host governments, the media and NGOs. Each chapter addresses a specific stakeholder, defines that stakeholder and its relationships with sports events, describes the managerial requirements for a successful event, assesses current research and directions for future research, and outlines the normative dimensions of stakeholder engagement (such as sustainability and legacy)

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Business process improvement is a common approach in increasing the effectiveness of an organization. It can be seen as an effort to increase coordination between units. Process improvement has proved to be challenging, and most management consultation firms facilitate organizations in this kind of initiatives. Cross-functional improvement is one of the main areas for internal consultants as well. However, the needs, challenges and means of cross-functional help have been rarely discussed in the literature. The objective of this thesis is on one hand to present a conceptual and descriptive framework to help understand the challenges of facilitating coordination improvement efforts in cross-functional improvement programs, and on the other hand to develop and test feasible solutions for some facilitation situations. The research questions are: 1. Why and in what kind of situations do organizations need help in developing coordination in cross-functional processes? 2. How can a facilitator help organizations in improving coordination to develop cross-functional processes? The study consists of two parts. The first part is an overview of the dissertation, and the second part comprises six research publications. The theoretical background for the study are the differentiation causing challenges in cross-functional settings, the coordination needed to improve processes, change management principles, methods and tools, and consultation practises. Three of the publications introduce tools for helping in developing prerequisites, planning responsibilities and supporting learning during the cross-functional program. The three other papers present frameworks to help understand and analyse the improvement situation. The main methodological approaches used in this study are design science research, action research and case research. The research data has been collected from ten cases representing different kinds of organizations, processes and developing situations. The data has been collected mainly by observation, semi-structured interviews and questionnaires. The research contributes to the rare literature combining coordination theories and process improvement practises. It also provides additional understanding of a holistic point of view in process improvement situations. The most important contribution is the addition to the theories of facilitating change in process improvement situations. From the managerial point of view, this study gives advice to managers and consultants in planning and executing cross-functional programs. The main factors increasing the need for facilitation are the challenges for differentiation, challenges of organizational change in general, and the novelty of initiatives and improvement practices concerning process development. Organizations need help in creating the prerequisites to change, in planning initiatives, easing conflict management and collaboration between groups, as well as supporting the learning of cross-functional improvement. The main challenges of facilitation are combining the different roles as a consultant, maintaining the ownership for the improvement project with the client, and supporting learning in the client organization.

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La implementación del Espacio Europeo de Educación Superior en España es uno de los mayores retos que ha afrontado la Universidad en este país. No obstante no se dispone de un plan oficial conjunto de adaptación, lo que ha conducido a cierta arbitrariedad en el proceso a cada Universidad. Este artículo realiza una base de datos de más de 140 casos empíricos de adaptación en diferentes Universidades españolas, a partir de los cuáles resumimos los factores que afectan al éxito en la implementación del Sistema. La evidencia demuestra que realizar el proceso sin coordinación intra-Universidad, procurando el status quo y sin financiación ni aportación de recursos humanos, son tres errores graves que reducen la probabilidad de éxito del cambio.

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El treball que presentem és el resultat d'una investigació sobre Polítiques de regulació de la mà d'obra. Aquesta investigació, patrocinada per la Fundació Jaume Bofill, s'inscriu en la convocatòria de beques titulada "L'Europa dels noranta" i forma part d'un projecte més ampli que pretén comparar l'estat de la qüestió sobre la gestió dels recursos humans en el marc europeu. La investigació consta de dues parts, la primera correspon al balanç sobre la situació de les relacions laborals a Espanya, mentre que la segona recull l'estudi de casos d'empreses. L'objectiu general és detectarles tendències que existeixen en allò que es coneix com a "managerial policies of labour regulation" a l'interior d'unes empreses cada vegada més caracteritzades pel recurs a la flexibilitat.

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Tämän tutkielman tarkoituksena on osallistua keskusteluun S-ryhmän johtamiskulttuurista, jossa on viime vuosina alettu korostaa esimiehen ihmisten johtamisen valmiuksia yhtenä tämän päivän ja tulevaisuuden keskeisenä menestyksen tekijänä. Tässä tutkielmassa perehdytään syvä-johtamisen esimiesvalmennukseen. Kohdeorganisaatio on Hankkija-Maatalous Oy. Tutkielman tavoitteena on selvittää, mitä Syväjohtaminen DL Oy:n esimiesvalmennus syväjohtamisen keinoin on ja kuinka syvä-johtamisen mukainen esimiesvalmennusprosessi on koettu osallistujien kesken Hankkija-Maatalous Oy:n esimiehille järjestetyssä esimiesvalmennuksessa. Tutkielma on luonteeltaan laadullinen tapaustutkimus. Tutkimusaineisto koostuu yhteensä 10 Hankkija-Maatalous Oy:n ketjuohjauksen esimiehen haastattelusta sekä osuustoimintaa, kohdeorganisaatiota ja syvä-johtamista käsittelevästä kirjallisuudesta. Teemahaastattelut suoritettiin alkukesän 2006 aikana. Tutkimustulokset osoittavat, että syväjohtamisen esimiesvalmennus ei ole pelkästään teoriatasolla toimiva muoti-ilmiö, vaan se antaa konkreettisia työkaluja käytännön esimiestyötä tekeville esimiehille. Osuus-toiminnallinen yritys antaa myös hyvän pohjan pitkäjänteiseen esimiesten ihmistenjohtamisen kehittämiseen.

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The present study explores relationships between project marketers and their customers in project marketing context. The purpose of the study is to increase the understanding on supplier’s position in project marketing networks. Project marketing is representing a high volume in the international business, and the industrial network approach and the project marketing research cannot fully explain a supplier’s position in project marketing networks. Increased knowledge on project networks can also contribute to industrial marketing research more generally. Data for the present study was collected firstly during the pilot case study from project buyers in the paper and the steel industry in interviews. Secondly an entire project marketing case concerning a steel industry case was used as a data source. The data included interviews, correspondence between the supplier and the buyer, and project documents. The data of the pilot case was analysed with contents analysis, and in the case a deeper analysis based on the developed Stage Dimension framework was used. Supplier’s position in project marketing networks is a hierarchical and dynamic concept including a supplier’s position on the highest level. The dimensions of the position concept are the intermediate level, and the dimensions are based on the underlying components. Supplier’s position is composed from four organization related dimensions, and two individual actor related dimensions. The composition of the supplier’s position varies during the project marketing process, and consequently the relative importance of the dimensions is changing over the process. Supplier’s position in project marketing networks is shaped by incremental and radical changes. Radical changes are initiated by critical events. The study contributes to the research of industrial networks and project marketing. The theoretical contribution of the study is threefold: firstly it proposes a structure of the position concept in project marketing networks, secondly it proposes the Position Stage Dimension Component (PSDC) model for the development of supplier’s position during the project marketing process, and thirdly the study widens the critical event concept to cover the project marketing process both on the organizational and individual level. In addition to the theoretical contributions there are several managerial implications for planning and implementing marketing strategies in the project context.

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The study examines international cooperation in product development in software development organisations. The software industry is known for its global nature and knowledge-intensity, which makes it an interesting setting to examine international cooperation in. Software development processes are increasingly distributed worldwide, but for small or even medium-sized enterprises, typical for the software industry, such distribution of operations is often possible only in association with crossing the company’s boundaries. The strategic decision-making of companies is likely to be affected by the characteristics of the industry, and this includes decisions about cooperation or sourcing. The objective of this thesis is to provide a holistic view on factors affecting decisions about offshore sourcing in software development. Offshore sourcing refers to a cooperative mode of offshoring, where a firm does not establish its own presence in a foreign country, but utilises a local supplier. The study examines product development activities that are distributed across organisational and geographical boundaries. The objective can be divided into two subtopics: general reasons for international cooperation in product development and particular reasons for cooperation between Finnish and Russian companies. The focus is on the strategic rationale at the company level, in particular in small and medium-sized enterprises. The theoretical discourse of the study builds upon the literature on international cooperation and networking, with particular focus on cooperation with foreign suppliers and within product development activities. The resource-based view is also discussed, as heterogeneity and interdependency of the resources possessed by different firms are seen as factors motivating international cooperation. Strategically, sourcing can be used to access resources possessed by an industrial network, to enhance the product development of a firm, or to optimise its cost structure. In order to investigate the issues raised by the theoretical review, two empirical studies on international cooperation in software product development have been conducted. The emphasis of the empirical part of the study is on cooperation between Finnish and Russian companies. The data has been gathered through four case studies on Finnish software development organisations and four case studies on Russian offshore suppliers. Based on the material from the case studies, a framework clarifying and grouping the factors that influence offshore sourcing decisions has been built. The findings indicate that decisions regarding offshore sourcing in software development are far more complex than generally assumed. The framework provides a holistic view on factors affecting decisions about offshore sourcing in software development, capturing the multidimensionality of motives for entering offshore cooperation. Four groups of factors emerged from the data: A) strategy-related aspects, B) aspects related to resources and capabilities, C) organisation-related aspects, and D) aspects related to the entrepreneur or management. By developing a holistic framework of decision factors, the research offers in-depth theoreticalunderstanding of offshore sourcing rationale in product development. From the managerial point of view, the proposed framework sums up the issues that a firm should pay attention to when contemplating product development cooperation with foreign suppliers. Understanding different components of sourcing decisions can lead to improved preconditions for strategising and engaging in offshore cooperation. A thorough decisionmaking process should consider all the possible benefits and risks of product development cooperation carefully.

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The objective of the thesis is to enhance the understanding about the management of the front end phases of the innovation process in a networked environment. The thesis approaches the front end of innovation from three perspectives, including the strategy, processes and systems of innovation. The purpose of the use of different perspectives in the thesis is that of providing an extensive systemic view of the front end, and uncovering the complex nature of innovation management. The context of the research is the networked operating environment of firms. The unit of analysis is the firm itself or its innovation processes, which means that this research approaches the innovation networks from the point of view of a firm. The strategy perspective of the thesis emphasises the importance of purposeful innovation management, the innovation strategy of firms. The role of innovation processes is critical in carrying out innovation strategies in practice, supporting the development of organizational routines for innovation, and driving the strategic renewal of companies. The primary focus of the thesis from systems perspective is on idea management systems, which are defined as a part of innovation management systems, and defined for this thesis as any working combination of methodology and tools (manual or IT-supported) that enhance the management of innovations within their early phases. The main contribution of the thesis are the managerial frameworks developed for managing the front end of innovation, which purposefully “wire” the front end of innovation into the strategy and business processes of a firm. The thesis contributes to modern innovation management by connecting the internal and external collaboration networks as foundational elements for successful management of the early phases of innovation processes in a dynamic environment. The innovation capability of a firm is largely defined by its ability to rely on and make use of internal and external collaboration already during the front end activities, which by definition include opportunity identification and analysis, idea generation, profileration and selection, and concept definition. More specifically, coordination of the interfaces between these activities, and between the internal and external innovation environments of a firm is emphasised. The role of information systems, in particular idea management systems, is to support and delineate the innovation-oriented behaviour and interaction of individuals and organizations during front end activities. The findings and frameworks developed in the thesis can be used by companies for purposeful promotion of their front end processes. The thesis provides a systemic strategy framework for managing the front end of innovation – not as a separate process, but as an elemental bundle ofactivities that is closely linked to the overall innovation process and strategy of a firm in a distributed environment. The theoretical contribution of the thesis relies on the advancement of the open innovation paradigm in the strategic context of a firm within its internal and external innovation environments. This thesis applies the constructive research approach and case study methodology to provide theoretically significant results, which are also practically beneficial.

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[spa]Las estrategias comerciales de los libreros y editores españoles para desembarcar en los mercados americanos son analizadas en un contexto signado por las tendencias americanistas en el plano político y las iniciativas regeneracionistas en el económico durante el periodo que va del Centenario de las Independencias hasta la Guerra Civil española. Se abordan algunas de las políticas empresariales editoriales implementadas en Cataluña, el liderazgo ejercido por esta región como epicentro del proyecto hispano, y finalmente las condiciones que permitieron la creación de la editorial Sudamericana en Buenos Aires ante la inminencia del triunfo franquista. Los ejes de estudio son las estrategias editoriales y comerciales; el peso de las asociaciones y corporaciones patronales del libro; y los vínculos tejidos con el sector intelectual argentino en las primeras décadas del siglo XX a través de delegaciones consulares, instituciones culturales y cámaras españolas de comercio.

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The republican case for workplace democracy (WD) is presented and defended from two alternative means of ensuring freedom from arbitrary interference in the firmnamely, (a) the right to freely exit the firm and (b) workplace regulation. This paper shows, respectively, that costless exit is neither possible nor desirable in either perfect or imperfect labor markets, and that managerial discretion is both desirable and inevitable due to the incompleteness of employment contracts and labor legislation. The paper then shows that WD is necessary, from a republican standpoint, if workers" interests are to be adequately tracked in the exercise of managerial authority. Three important objections are finally addressed (i) that WD is redundant, (ii) that it is unnecessary provided that litigation and unionism can produce similar outcomes, and (iii) that it falls short of ensuring republican freedom compared to self-employment.

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Johdon laskentatoimen käsitteiden ja laskentamenetelmien kehittymistä Suomessa on aiemmin tutkinut paljon Tampereen yliopiston professori Salme Näsi, joka on julkaissut aiheeseen huomattavan määrän kirjallisuutta ja artikkeleita. Pelkästään johdon laskentatoimen käsitteiden ja laskentamenetelmien kehittymistä 1970-luvulta alkaen tutkiskelevaa työtä ei kuitenkaan vielä ole. Johdon laskentatoimen käsitteiden ja menetelmien kehittymisen tarkastelun alkaessa 1970-luvulta on syytä myös tutustua jo aiemmin olemassa olleeseen jaotteluun ja käsitteisiin laskentatoimen kentässä. Johdon laskentatoimen käsitteiden ja laskentamenetelmien kehittymiseen ovat vaikuttaneet eri vuosikymmeninä liiketoimintaympäristön muutokset, talouselämän tapahtumat, ammattilehtikirjoittelu, aiheeseen liittyvä tutkimus ja 1990-luvulta alkaen entistä voimakkaammin ulkomailta tulleet vaikutteet. Myös tietoteknistyminen ja informaatioteknologian kehitys ovat vaikuttaneet johdon laskentatoimen kenttään ollen tänä päivänä välttämätön osa laskentaoperaatioita. Lisäksi yrityshenkilöstön rooli on vaihtunut laskentakäsitteiden ja -menetelmien kehittymisen myötä.

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Virtual communities – interactive networks in cyberspace seasoned with feelings – are a highly topical research theme. Besides academics, more and more companies ponder upon the nature and implications of the sense of virtual communities. This thesis takes a novel viewpoint on this research and examines virtual communities from virtual ba perspective. Ba is the space – in this case a virtual and a mental one, where knowledge based interaction occurs. The aim of this thesis is to clarify the concept of virtual ba, and the development and appearance of ba in virtual communities. The scientific contribution of this qualitative case study is conceptual clarification and validation of the concept of virtual ba. The empirical part of the thesis examines blogs: Internet-based communication media, using data triangulation (observation, narratives and a thematic interview). The thesis provides insights into the development of virtual ba that has also managerial relevance.