IDENTIFYING ETHICAL DILEMMAS OF TOC/CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but these are also strongly influenced by their professional group and society. The focus in this paper is on situations as experienced by individuals in their day-to-day professional life. The data were collected with opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by TOC, thus promoting a large debate about the way TOC can help create a better society and consequently legitimating their existence as a professional organization of public interest.

How middle managers contribute to strategy formation process: connection of strategy processes and strategy practices

The role of middle management is essential when managing integrative and emergent strategy formation processes. We stand out the importance of its role connecting micro and macro organizational level offering a very important contribution when examining the strategy-as-practice perspective and integrative strategy formation process. The main goal of this research is to analyse the relationship between the integrative strategy formation process and the roles of middle management under the strategy-as-practice perspective. To check it out we adopted a qualitative methodology droving a case analysis in a Spanish University. Data was collected by means of personal interviews with members of different levels of the Institution, documents analysis and direct observation. In advance of some results we find out that the University develops an integrative strategy formation process and confers to middle management an important role extended all over the organization.

Ambivalent implications of health care information systems: a study in the Brazilian public health care system

This article evaluates social implications of the "SIGA" Health Care Information System (HIS) in a public health care organization in the city of São Paulo. The evaluation was performed by means of an in-depth case study with patients and staff of a public health care organization, using qualitative and quantitative data. On the one hand, the system had consequences perceived as positive such as improved convenience and democratization of specialized treatment for patients and improvements in work organization. On the other hand, negative outcomes were reported, like difficulties faced by employees due to little familiarity with IT and an increase in the time needed to schedule appointments. Results show the ambiguity of the implications of HIS in developing countries, emphasizing the need for a more nuanced view of the evaluation of failures and successes and the importance of social contextual factors.

Do stakeholders matter in strategic decision making of a sports organization?

This study aims to identify and prioritize the stakeholders involved in making decisions in a sports organization. A multiple linear regression analysis was used to assess the influence of the attributes of power, legitimacy and urgency on the salience of the various stakeholders. The results showed a convergence of external and internal decision makers' perceptions, concerning the three main stakeholder groups: top management, sponsors and member association. Pearson correlations identified four types of stakeholder: definitive, dangerous, demanding and non-stakeholders. A generalized differentiation was also found in stakeholder classification, regarding evaluation of attributes, between external and internal decision makers. In addition, the study suggests the success of organizations' management will depend on correct identification of stakeholders and consequent assessment of their relevance, in order to highlight who should get priority, and how, in strategic decision making.

CAUSE-FIT, POSITIVE ATTITUDES AND BEHAVIORS WITHIN HYBRID COLOMBIAN ORGANIZATIONS

ABSTRACTSocially oriented ventures have provided livelihoods and social recognition to disadvantaged communities in different corners of the world. In some cases, these ventures are the result of Corporate Social Responsibility (CSR) programs. In Latin America, this type of undertaking has responded positively to unmet social needs. The social cause drives these organizations and their human resources and they give high value to organizational cause-fit. This paper presents empirical evidence of the effects of perceived cause-fit on several worker attitudes and behaviors. Psychological contract theory was adopted as theoretical background. Employees working in a hybrid (for-profit/socially oriented) Colombian organization created by a CSR program participated in the survey. Data provided by 218 employees were analyzed using PLS structural equation modeling. The results suggest the ideological components of the employee-employer relationship predict positive attitudes and cooperative organizational behaviors towards hybrid organizations.

Gestão do conhecimento usando data mining: estudo de caso na Universidade Federal de Lavras

A gestão do conhecimento abrange toda a forma de gerar, armazenar, distribuir e utilizar o conhecimento, tornando necessária a utilização de tecnologias de informação para facilitar esse processo, devido ao grande aumento no volume de dados. A descoberta de conhecimento em banco de dados é uma metodologia que tenta solucionar esse problema e o data mining é uma técnica que faz parte dessa metodologia. Este artigo desenvolve, aplica e analisa uma ferramenta de data mining, para extrair conhecimento referente à produção científica das pessoas envolvidas com a pesquisa na Universidade Federal de Lavras. A metodologia utilizada envolveu a pesquisa bibliográfica, a pesquisa documental e o método do estudo de caso. As limitações encontradas na análise dos resultados indicam que ainda é preciso padronizar o modo do preenchimento dos currículos Lattes para refinar as análises e, com isso, estabelecer indicadores. A contribuição foi gerar um banco de dados estruturado, que faz parte de um processo maior de desenvolvimento de indicadores de ciência e tecnologia, para auxiliar na elaboração de novas políticas de gestão científica e tecnológica e aperfeiçoamento do sistema de ensino superior brasileiro.

Quality perception in research laboratories from Fiocruz after QMS implementation

Quality Management System has been implemented at the René Rachou Research Center since 2003. This study investigated its importance for collaborators (Cs) in laboratories. This was a quantitative and descriptive study performed in a group of 113 collaborators. It was based on the World Health Organization handbook: Quality Practices in Basic Biomedical Research. The questionnaires evaluated the parameters using the Likert scale. Biosafety, training and ethics were considered to be the most important parameters. Supervision and quality assurance, data recording, study plan, SOPs and file storage achieved intermediate evaluation. The lower frequency of responses was obtained for result report, result verification, personnel and publishing practices. Understanding the perception of the collaborators allows the development of improvement actions aiming the construction of a training program directing strategies for disseminating quality.

O papel da Organização das Nações Unidas em Angola

RESUMO: Angola tem sido ao longo dos tempos objecto de cobiça por parte de países estrangeiros por motivações diversas, que foram desde interesses coloniais – como aconteceu com Portugal, que durante séculos a colonizou, e da Holanda, que dominou Luanda entre 1641 e 1648 – ou por interesses hegemónicos, ideológicos e políticos – como sucedeu com os EUA e a URSS, mas também com a Republica Popular da China e Cuba – e até por interesses regionais – como foram os casos da África do Sul e dos contíguos Congo Belga, hoje Republica Democrática do Congo, e Zâmbia. No entanto, a todos estes interesses diversos não se pode excluir um que lhes é transversal: o interesse económico. De facto, os 1246700 km² de que Angola dispõe, aliados à sua excelente localização geográfica com uma extensa costa atlântica e a sua extraordinária riqueza em recursos naturais podem explicar este envolvimento estrangeiro na História de Angola. No que diz respeito ao objecto da Dissertação, o envolvimento da ONU nas questões relacionadas com Angola remonta à década de 50, ou seja, ao período colonial e muito antes da independência do país em 1975, devido à política descolonizadora saída da II Guerra Mundial. Além disso, a dinâmica que emergiu da II Guerra Mundial, rapidamente, reconfigurou o panorama político internacional em dois blocos: o ocidental liderado pelos EUA e o de Leste liderado pela URSS, que se envolveram numa Guerra Fria, polarização cujos efeitos se ligam de forma trágica à guerra em Angola, primeiro para a autodeterminação, e, depois, já num contexto de independência, num conflito armado que ultrapassou o plano interno. Os interesses dos EUA e da URSS, que começaram por ser antagónicos, deram lugar em 1989 com o fim da bipolaridade a uma cooperação mais aberta e uma abertura política em Angola rumo à paz e ao início da construção da democracia. Neste trabalho estuda-se o papel da ONU em Angola, quer no período de luta pela independência, quer depois, na busca da paz no sangrento conflito – nem sempre civil – que mesmo antes da data da independência, a 11 de Novembro de 1975, e até Fevereiro de 2002, dilacerou o país. Procura-se, igualmente, analisar o contributo da ONU na consolidação das instituições e na construção de um regime democrático em Angola. ABSTRACT: Angola has been along time subject to the greed of several foreign countries for many reasons and motivations which go from colonial interests - that is the cases of, Portugal which for centuries colonized it, and Netherlands under whose administration had been Luanda between 1641 and 1648 - or for hegemonic, ideological and political interests - as it happened in regard to USA and USSR, but also People‟s Republic of China, Cuba, - and even for regional interests - regarding South Africa Republic, and the neighbouring countries, Democratic Republic of Congo (ancient Republic of the Congo “Leopoldville”), and the Republic of Zambia. On the other hand to these interests we may join another which is transversal to all of them: economic interest. Effectively, Angola‟s 481,351 square miles (1,246,700 Km2) estimated area, combined with its excellent geographical location with a lengthy Atlantic coast, its extraordinary richness in natural resources may well explain this foreign participation in its Political History. Concerning the objective of this work, the UN has been involved in matters regarding Angola since the decade of 50 of the last century, during the colonial period, long before the independence of the country in 1975, due to the decolonization policy emerged from the Second World War. Furthermore, after the Second World War, international environment has changed, transforming quickly the world into two main blocs, the West with the leadership of the USA and the East with the leadership of USSR which went into a Cold War. The effects of this polarization reached tragically Angola, early in the fight for self-determination, and went on later after independence in an armed conflict, which has overcome the internal dimension. The USA and USSR interests, at the beginning being antagonistic had become by 1989, with the end of bipolarity, more cooperative, leading Angola to a political reform towards peace and beginning the construction of democracy. In this academic work it‟s studied the UNO role in Angola since the fight for self-determination early in the sixties of last century, and later in the search for peace during the bloody - and not always civil – war conflict which very before independence date in 11th November 1975, and as long as 2002, divided the country. Additionally, this work aims to understand the UNO contribution to consolidate institutions and to promote democracy in Angola.