La coordinación de la actividad de tutoría en las universidades virtuales. El caso de la Universitat Oberta de Catalunya.

El esfuerzo por desarrollar metodologías de enseñanza-aprendizaje específicas para el entorno virtual no ha venido acompañado de un impulso similar para adaptar los mecanismos de coordinación del profesorado, en general, y la actividad de tutoría en particular, a las características de las universidades virtuales. Esta comunicación contribuye a elaborar modelos organizativos que faciliten un buen desarrollo de la acción tutorial en línea. Con este fin, se presentan los principales elementos para estructurar y coordinar la acción tutorial, y se explica el modelo concreto adoptado en la UOC. Finalmente se presenta una valoración de la experiencia que puede ser útil para otras instituciones.

Managing Human Factor in Accounting Change - Introducing Activity Based Costing System to Organization

Tutkimuksen tavoitteena on identifioida yleisimmät toimintolaskennan implementointiin liittyvät ongelmat ja muutosprojektin onnistumiseen vaikuttavat tekijät. Tavoitteena on myös saada kokonaisvaltainen kuva siitä, miksi laskentatoimen muutokset ovat vaikeita implementoida ja miten ihmisten käyttäytyminen vaikuttaa muutosprosessin onnistumiseen. Sekä laskentatoimen että muutosjohtamisen teorioita tarkastellaan laaja-alaisen kuvan saamiseksi siitä, miten ihmisiin ja heidän käyttäytymiseensä liittyvät tekijät vaikuttavat muutosprojektin onnistumiseen tai epäonnistumiseen. Tutkielma käyttää empiirisiä tutkimustuloksia pohjana aiheen tarkastelulle. Tutkielma tarjoaa ehdotuksia tulevaisuuden tutkimukselle liittyen laskentatoimen muutoksen kriittisiin tekijöihin. Kiinnostavimpia alueita tulevaisuuden tutkimukselle on pohtia tarkemmin, miten työntekijöiden oletukset johtajien motiiveista muutoksen takana vaikuttavat muutosvastarintaan sekä miten organisaation rakenne ja muutosvastarintavaikuttavat muutoksen institutionaalistamiseen.

Corporate governancen vaikutus osuustoiminnallisten yritysten riskienhallintaan

Tutkimuksen tarkoituksena on osallistua corporate governance -keskusteluun tuomalla esiin riskienhallinnan näkökulma osuustoiminnallisessa yritystoiminnassa. Tutkimuksen tavoitteena on kuvata corporate governancen vaikutuksia tuottajaosuustoiminnallisten yritysten riskienhallintaan, selvittää tuottajaosuustoiminnan riskienhallinnan tilaa ja toteutusta ja siihen vaikuttavia tekijöitä sekä tuoda esille näkökulmia riskienhallinnan kehittämiseksi tuottajaosuustoiminnallisissa yrityksissä. Tutkimus on luonteeltaan laadullinen tapaustutkimus. Tutkimuksen empiirinen aineisto kerättiin haastattelemalla kolmea osuustoiminnan asiantuntijaa ja seitsemää riskienhallinnan ja hallinnon vastuuhenkilöä. Haastattelut tehtiin vuoden 2006 kesän ja alkusyksyn aikana. Tutkimuksen perusteella corporate governancen vaikutus organisaatioiden riskienhallintaan on ollut rajallinen. Myös riskienhallintaan sidoksissa olevien toimi- ja hallintoelinten osalta suosituksilla on ollut vähäinen vaikutus. Huolimatta corporate governancen ja riskienhallinnan merkityksen lisääntymisestä tuottajaosuustoiminnallisissa yrityksissä, konkreettisella tasolla riskienhallinta ei toteudu corporate governance -periaatteiden edellyttämällä tavalla niin, että riskienhallintaa voisi kuvata kokonaisvaltaiseksi, periaatteiltaan määritellyksi ja suunnitelmalliseksi prosessiksi. Tutkimuksessa on myös pyritty nostamaan esiin riskienhallinnan eroja eri organisaatiomallien välillä. Tarkastelussaolleiden perusosuuskuntien sekä hybridimallien väliset erot liittyvät lähinnä yritysten resurssien ja koon vaikutuksista syntyviin eroihin riskienhallinnan toteutuksessa ja organisoinnissa. Merkittävään rooliin tuottajaosuustoiminnallistenyritysten riskienhallinnassa nousee erillisen riskienhallintatoiminnon osaaminen ja sen hyödyntäminen organisaatioiden riskienhallintatyössä.

Las asociaciones de inmigrantes africanos. Organización, proyección y actuaciones

El asociacionismo de personas de origen extranjero ha crecido de forma notable desde los años 90 y, especialmente, desde los 2000, influenciado por los intereses de estas personas pero también por el contexto social, político e institucional que lo ha favorecido y condicionado. Este trabajo presenta los resultados de una encuesta realizada a 206 representantes de asociaciones de inmigrantes de origen africano de las comunidades autónomas de Cataluña, Valencia y Navarra. Nuestro objetivo ha consistido en clasificar las asociaciones, estudiar su organización y funcionamiento y conocer sus ámbitos de actuación. Entre otras cuestiones, hemos observado que este asociacionismo es joven y no responde a una única forma organizativa, sino que, en función de dinámicas internas y externas, intereses de los asociados y años de vida de cada asociación, adquiere diferentes estructuras y estrategias.

Respecting the deal: Economically sustainable management of open innovation among co-opeting companies

Platforms like eBay allow product seekers and providers to meet and exchange goods. On eBay, consumers can return a product if it does not correspond to expectations; eBay is the third-party firm in charge of assuring that the agreement among seekers and providers will be respected. Who provides the same service for what concerns open innovation, where specifications might not fully defined? This paper describes the business model of an organizational structure to support the elicitation and respect of agreements among agents, who have conflicting interests but that gain from cooperating together. Extending previous studies, our business model takes into account the economic dimensions concerning the needs of knowledge share and mutual control to allow a third-party to sustainably reinforce trust among untrusted partners and to lower their overall relational risk.

Yrityksen jäykän organisaatiorakenteen keventäminen ulkoistamisen keinoin: Case MTV3

Tutkimuksen tavoitteena on ollut selvittää, kuinka yrityksen jäykkää organisaatiorakennetta on kevennetty ulkoistamisten avulla vastaamaan nykyaikaisia vaatimuksia. Tarkoituksena ei ole ollut neuvoa yritystä sen liiketoimissa, vaan tarkastella objektiivisesti, mitä on tehty ja kuinka tehdyt toimenpiteet vastaavat teorioissa esiteltyjä toimintamalleja. Tutkimuksen empiirinen osuus on tehty keräämällä teemahaastattelun keinoin tietoa kyseisessä organisaatiossa työskenteleviltä henkilöiltä ja analysoimalla kerättyä materiaalia. Kaikki haastateltavat kuuluvat tai ovat kuuluneet yrityksen johtotasolle, joten kyseessä on heidän näkemyksensä tehdyistä toimenpiteistä ja niiden vaikutuksista. Ulkoistaminen on todettu hyväksi keinoksi keventää yrityksen jäykkää organisaatiorakennetta. Yrityksen ydinosaamisen tulee olla erittäin tarkkaan selvillä ennen kuin ulkoistamisista päätetään. Oman ydinosaamisen määrittely ohjaa ulkoistettavien toimintojen valinta. Liiketoimintaympäristössä tapahtuvat muutokset vaikuttavat ulkoistamispäätöksiin huomattavasti. Ajan vaikutus ydinosaamiseen ja ulkoistettaviin toimintoihin on kanssa tarpeellista selvittää ennen toimiin ryhtymistä.

Tukkumyyjästä valikoimaneuvojaksi - toimenkuvan määrittämisen vaiheet

The goal of this research was to describe what are the stages to determining the job describtion of Category Adviser, what are the main tasks and compe¬tences of the Category Adviser and how the co-operation with his interest groups was build. The title of Category Adviser was greated in Rautakesko Ltd. in year 2001 and it is partly comparable with the work of a Sales Representa¬tive. The goal of a Category Adviser is to support retail sales and act between wholesales and retail sales. The theoretical portion of this thesis was done as a study of existing literature of ECR and Category Management, individual competencies, job description and the work of Sales Representatives. The theoretical framework of the thesis is named as "stages to determining the job description of Sales Representative who follows the practices of Category Management". The empirical approach was qualitative and the data was collected by theme interviews and the existing written documents from the company. The empirical findings supported mainly the theoretical framework and a model of "stages to determining the job description of Category Adviser" was build. It created new information because the job title is not being used in other compa¬nies and the environment where Category Adviser acts at the same time as member of retail chain and a supplier is quite unique in Finland. The stages to determining of job description are being governed by the changes in retail sector, Category Management and the retail chain business strategy. The goals of ECR-model and its demands for competence, tasks and organiza¬tional structure also affect the stages to job description. One should also follow the guidelines of job analysis and rules of defining the tasks in written job desciption. The most significant thing affecting the process was retail chain business strategy. It started the process and it affects the environment where Category Adviser works. The study also proved that the co-operation between the interest groups is vey importand but it must be defined in a better way. Through that the co-operation will be better and the work of Category Adviser will be more efficient.

Organisaation toimintamallin muutoksen toteuttaminen

Työn tavoitteena oli selvittää mitä erityspiirteitä esiintyy siirryttäessä kompetenssipohjaiseen organisaatiorakenteeseen ja toimintaan sekä kuvata muutoksen toteutusprosessi. Tutkimus pitää sisällään kaksi keskeisintä ja tärkeää käsitettä: osaamisrakenteen muutos ja sen johtaminen. Empiirinen osa on toteutettu kyselylomakkeen avulla, joka lähetettiin valituille Case-yrityksen operatiivisesta johtamisesta vastuussa oleville esimiehille. Organisaation muutoksen toteuttaminen on erittäin vaativa toimenpide, joka vaikuttaa organisaation jokaiseen henkilöön ja heidän päivittäisiin työtehtäviinsä. Muutoksen toteuttaminen vaatii paljon aikaa, mutta ennen kaikkea kärsivällisyyttä. Mitä isommasta organisaatiosta on kysymys, sitä vaikeampaa toteuttaminen on. Muutokseen vaikuttavat oman henkilöstön lisäksi organisaation ulkoiset tekijät, kuten asiakkaat, markkinat sekä erilaiset osaamiseen ja teknologiaan liittyvät uudenlaiset osaamisvaatimukset. Tärkein tekijä muutoksen onnistumisen kannalta on tiedostaa koko organisaation tasolla, miksi muutokseen lähdetään ja mitkä ovat muutoksen tavoitteet. Tavoitellaanko muutoksella pientä hienosäätöä organisaation toiminnassa vai onko taustalla kokonaan uuden toimintamallin käyttöönotto uudenlaisia strategisia linjauksia myöten.

Asiantuntijapalveluorganisaation toiminnan kehittäminen

Teknologiateollisuuden asiantuntijapalveluorganisaatiot joutuvat nopeasti muuttuvan toimintaympäristön vuoksi aika ajoin toteuttamaan strategisen muutoksen toimintansa kehittämiseksi. Tämän työn tavoitteena oli selvittää, millä tavoin asiantuntijapalveluorganisaatio voi toimintaansa kehittää. Tutkimuksessa keskityttiin kartoittamaan strategista muutosta palveluprosessien, palvelukonseptien sekä palvelujärjestelmän osalta teoreettisesti sekä kohdeyrityksenä toimineen asiantuntijapalveluorganisaation kannalta. Teoreettinen osuus perustuu alan kirjallisuuteen sekä verkkolähteisiin. Kohdeyrityksen osalta tutkimusta tehtiin pääosin perustuen yrityksen henkilöstölle tehtyihin kvalitatiivisiin sekä vapaamuotoisiin teemahaastatteluihin sekä yrityksen sisäisiin dokumentteihin. Tutkimuksen tuloksena todettiin tärkeiden kehityskohteiden olevan henkilöstön koulutus, motivointi sekä tehokas allokointi; toimintatapojen standardointi asiakaslähtöisyys säilyttäen; ydin- ja lisäpalveluajattelun lisääminen markkinatilanteen mukaisesti; asiakasstrategian luominen sekä organisaatiorakenteen sovittaminen henkilöstöresursseja parhaiten tukevaksi.

Sales performance measurement and steering in a multinational company

The objective of the study is to find out how sales performance should be measured and how should sales be steered in a multinational company. The beginning of the study concentrates on the literature regarding sales, performance measurement, sales performance measurement, and sales steering. The empirical part of the study is a case study, in which the information was acquired from interviews with the key personnel of the company. The results of the interviews and the revealed problems were analyzed, and comparison for possible solutions was performed. When measuring sales performance, it is important to discover the specific needs and objectives for such a system. Specific needs should be highlighted in the design of the system. The system should be versatile and the structure of the system should be in line with the organizational structure. The role of the sales performance measurement system was seen to be important in helping sales steering. However, the importance of personal management and especially conversations were seen as really critical issue in the steering. Sales performance measurement could be based on the following perspectives: financial, market, customer, people, and future. That way the sales department could react to the environmental changes more rapidly.

Absorptive capacity of Multinational Corporation’s parent company

The objective of this paper is to contribute to the literature concerning absorptive capacity by revealing the factors affecting the absorptive capacity of MNC parent company toward subsidiary and most particularly the effects of intra-organizational antecedents. The theoretical framework is build around previous findings on knowledge sharing and absorptive capacity. The empirical part of the study is a qualitative research which includes in-depth interviews and analysis of secondary data based on a single case company. The results showed that organizational structure, internal communication, informal networks, formal networks, internationalization, human resources management, shared language, meetings, trust, participation in decision-making, level of awareness, IT system, level of adaptation to market specifications and job rotation influence parent company’s absorptive capacity. Moreover, related problems to these antecedents have been identified. Additionally, recommendations to solve these problems are formulated. In the end, directions for future research on this topic are given.

Strategic Change Management Readiness Evaluation in Organizations

The objective of this study and paper was to find out how the strategic change management readiness in organizations can be evaluated. Based on theory and prior CMP model, the framework of strategic change management and issues related to it was constructed. Additionally a synthesis of the most important phases and interventions in strategic change process and project was created. These phases were starting point, planning, implementation and evaluation and securing phases. Qualitative approach was utilized in the empirical part of the study due to the need for in-depth information about the topics surveyed through semi-structured interview. There were 18 responders from the top management of large Finnish companies. In this study interventions, strengths and weaknesses during the various phases of strategic change projects were revealed. Additionally the interviewees’ opinion on the importance of each of the interventions in strategic change project success was asked. According to this study, the most important phases recognized through researching theoretical literature, prior CMP model and empirical information in starting point phase were analysis of current and desired state and need for change accompanied with guiding coalition formulation. In planning phase the most important interventions were project organization formulation, action plan creation, analysis of prior and current strategic change projects and organizational structure analysis. In the change project implementation phase the interventions of importance were launch, quick wins, sense of urgency creation, change resistance management and change communications. In the final evaluation and securing phase project evaluation was the most important intervention. Based on the results a tool for creating change management readiness profile was created.

ESTABLISH & DEPLOY DOWNSTREAM MARKETING CAPABILITIES: a case study research following the framework implementation journey

According to many academic researches, the development of marketing capabilities can enhance organizational performance. Similarly, downstream marketing capabilities have an important role in accomplishment the organizational goals. Particularly the downstream marketing capabilities identified in this research are the Marketing Communication, Selling, Marketing implementation, and Market information management. These four capabilities are summarized under the following abilities. First, the ability to manage customers’ opinion regarding the offered value from the organization. Second, the ability of the organization to obtain orders from new and established customers. Third, the ability of aligning and translate the marketing strategy into an operating action plan along with the deployment of the organizational resources. Forth, the continuous process of gathering and managing information about the markets. Moreover, the literature review of this research shed light on the elements that compose the downstream marketing capabilities. Specifically, this research examined the downstream processes and the required information required to control these processes based on the American Productivity and Quality Center’s Process Classification Framework. Furthermore, the literature review examined some of the technological tools that are used in marketing processes, and also some managerial implication regarding the management of the downstream marketing employees. Along with the investigation of downstream marketing capabilities, the literature review investigated the utilization and the benefits of Component Business Model and Process Classification Framework, as they are defined by the organizations that developed them. Besides this initial study, the research presents how the examined organization is using the two frameworks together by cross-referring them. Finally, the research presents the optimal deployment of the collected downstream capabilities elements in the current organizational structure. The optimal deployment has been grounded on the information collected from the literature review but also from internal documentation, provided from the examined organization. By comparing the optimal deployment and the current condition on the organization, the research exhibits some points for improvement, but also some of the projects that are currently in progress inside the organization and eventually will provide solutions to these downsides.

Theorizing Formal and Informal Feedback Practices in Management Accounting Through Three Dimensions

The purpose of this doctoral thesis is to widen and develop our theoretical frameworks for discussion and analyses of feedback practices in management accounting, particularly shedding light on its formal and informal aspects. The concept of feedback in management accounting has conventionally been analyzed within cybernetic control theory, in which feedback flows as a diagnostic or comparative loop between measurable outputs and pre-set goals (see e.g. Flamholtz et al. 1985; Flamholtz 1996, 1983), i.e. as a formal feedback loop. However, the everyday feedback practices in organizations are combinations of formal and informal elements. In addition to technique-driven feedback approaches (like budgets, measurement, and reward systems) we could also categorize social feedback practices that managers see relevant and effective in the pursuit of organizational control. While cybernetics or control theories successfully capture rational and measured aspects of organizational performance and offer a broad organizational context for the analysis, many individual and informal aspects remain vague and isolated. In order to discuss and make sense of the heterogeneous field of interpretations of formal and informal feedback, both in theory and practice, dichotomous approaches seem to be insufficient. Therefore, I suggest an analytical framework of formal and informal feedback with three dimensions (3D’s): source, time, and rule. Based on an abductive analysis of the theoretical and empirical findings from an interpretive case study around a business unit called Division Steelco, the 3Dframework and formal and informal feedback practices are further elaborated vis-á-vis the four thematic layers in the organizational control model by Flamholtz et al. (1985; Flamholtz 1996, 1983): core control system, organizational structure, organizational culture, and external environment. Various personal and cultural meanings given to the formal and informal feedback practices (“feedback as something”) create multidimensional interpretative contexts. Multidimensional frameworks aim to capture and better understand both the variety of interpretations and their implications to the functionality of feedback practices, important in interpretive research.

Assessment of purchasing maturity in spare parts supply chain

To describe the change of purchasing moving from administrative to strategic function academics have put forward maturity models which help practitioners to compare their purchasing activities to industry top performers and best practices. However, none of the models aim to distinguish the purchasing maturity from the after-sales point of view, even though after-sales activities are acknowledged as a relevant source of revenue, profit and competitive advantage in most manufacturing firms. The maturity of purchasing and supply management practices have a large impact to the overall performance of the spare parts supply chain and ultimately to the value creation and relationship building for the end customer. The research was done as a case study for a European after-sales organization which is part of a globally operating industrial firm specialized in heavy machinery. The study mapped the current state of the purchasing practices in the case organization and also distinguished the relevant areas for future development. The study was based on the purchasing maturity model developed by Schiele (2007) and investigated also how applicable is the maturity model in the spare parts supply chain context. Data for the assessment was gathered using five expert interviews inside the case organization and other parties involved in the company’s spare parts supply chain. Inventory management dimension was added to the original maturity model in order to better capture the important areas in a spare parts supply chain. The added five questions were deduced from the spare parts management literature and verified as relevant areas by the case organization’s personnel. Results indicate that largest need for development in the case organization are: better collaboration between sourcing and operative procurement functions, use of installed base information in the spare parts management, training plan development for new buyers, assessment of aligned KPI’s between the supply chain parties and better defining the role of after-sales sourcing. The purchasing maturity model used in this research worked well in H&R Leading, Controlling and Inventory Management dimensions. The assessment was more difficult to conduct in the Supplier related processes, Process integration and Organizational structure –dimensions, mainly because the assessment in these sections would for some parts require more company-wide assessment. Results indicate also that the purchasing maturity model developed by Schiele (2007) captures the relevant areas in the spare parts supply as well.