A technology diffusion perspective of Enterprise Resource Planning across European Small and Medium Enterprises: from determinants to Use to Value

Tese apresentada como requisito parcial para obtenção do grau de Doutor em Gestão de Informação

Sistemas de controlo de gestão, empreendedorismo corporativo, estratégia e performance : contraste entre empresas familiares e não familiares

Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais

Formulación e implementación estratégica en Proinplast S.A.

La siguiente tesis se realizó con el fin de hacer un diagnóstico estratégico que permita la implementación de un Cuadro de Mando Integral, instrumento muy valioso para el control de gestión y la toma de decisiones en organizaciones orientadas a la estrategia. Tal diagnóstico estratégico fue realizado a una PYME del sector de plásticos en Colombia, PROINPLAST S.A., esta empresa familiar dio la oportunidad al equipo de trabajo de conocer a fondo todo lo relacionado con la empresa, interactuar con los diferentes actores del sector y tuvo la mejor disposición para la realización de este proyecto que será de gran ayuda para la perdurabilidad y competitividad de la empresa en el sector. Se utilizaron diferentes herramientas para lograr el objetivo; entre ellas se encuentran el análisis PEST, la matriz DOFA, las 5 fuerzas de Michael Porter, el Diamante de competitividad y el Balance Score Card. Al final de la tesis se puede encontrar la estrategia propuesta para la empresa y las recomendaciones que permitan un manejo exitoso y la culminación del objetivo, ser una PYME orientada a la estrategia.

Nuevos riesgos ambientales y derecho administrativo

El objetivo de este trabajo investigativo, consiste en determinar los mecanismos que contempla el derecho administrativo para materializar el principio de precaución, enfocado a la eficiente protección del medio ambiente. En resumen, se trata de analizar el funcionamiento y la estructura de las diferentes herramientas jurídicas que se aplican para prevenir la causación de riesgos en el medio ambiente El enfoque conceptual que se empleó, se basó en el concepto de “análisis jurídico del riesgo ambiental” para realizar una aproximación a la naturaleza de este, exponer los mecanismos de evaluación de riesgos dentro del derecho administrativo, y finalizar con un análisis del papel que cumple la administración en el manejo, control y represión frente a la causación de estos riesgos ambientales.

Cultura e innovación en empresas con relaciones de cooperación inter organizacional

Un gran número de empresas están inmersas actualmente en espacios de mercado conocidos y saturados de competidores. La innovación constituye una de las principales alternativas de las empresas para encontrar su posicionamiento estratégico y adaptarse a los cambios del entorno (Kim & Mauborgne, 2005). Igualmente, Demirci (2013) asegura que la cultura es un factor clave en la innovación, dado que está fuertemente asociada con los valores, actitudes, comportamientos y prácticas organizacionales. Esta investigación abarca el estudio de la cultura organizacional y la innovación en el marco de estrategias de cooperación inter-organizacional donde se plantea que el grado de cooperación que existe entre las empresas tiene un efecto sobre los valores culturales y la incorporación de innovaciones en cada organización. Para esto se llevó a cabo una investigación cuantitativa con un alcance de tipo descriptivo y de carácter no experimental y trans seccional, cuya unidad de análisis fueron 20 empresas de la red ParqueSoft Manizales. Para la medición de las variables de innovación se aplicó un instrumento basado en el Manual de Oslo de la OECD y Eurostat (2005) el cual contempla la innovación de producto, proceso, mercadotecnia y organización. A nivel de los valores culturales, la medición se realizó a través de un cuestionario inspirado en el modelo de Hofstede (1980). Los resultados obtenidos permiten demostrar que existe un grado de relación entre la cooperación y los valores culturales ‘distancia al poder’ y ‘tolerancia a la incertidumbre´, sin poder determinar la relación con la generación de innovación de producto, proceso, mercadotecnia y organización, así como con las otras dimensiones del modelo de valores de Hofstede.

A aplicação do Balanced Scorecard nas pequenas e médias empresas

O processo de tomada de decisão é uma das fases mais importantes da gestão, pois é através da decisão que se define o futuro de uma organização. Este processo tem de estar devidamente fundamentado antes da sua implementação, com informação precisa e oportuna. Os tradicionais sistemas de informação, por sofrerem de algumas insuficiências, não se mostraram à altura do desafio que se exige. Deste modo, o Balanced Scorecard surge como uma solução exequível, pois apresenta-se como um instrumento de controlo de gestão que serve de apoio à implementação e controlo duma estratégia previamente definida, baseada na formulação de objetivos, iniciativas, metas e indicadores, distribuídos por quatro perspetivas, a financeira, clientes, processos internos e aprendizagem e desenvolvimento, relacionadas entre si por relações de causa e efeito. Neste trabalho foi desenvolvido o Balanced Scorecard para uma pequena empresa, a Vidraria Barbosa, com base na informação disponibilizada pela mesma e a interação com os seus administradores e colaboradores. De modo a fundamentar esta aplicação, foi feito um enquadramento teórico do Balanced Scorecard, e também das Pequenas e Médias empresas sendo o objeto de estudo constituído por uma PME. O modelo desenvolvido partiu dos objetivos e indicadores, estabelecidos conjuntamente com a administração da empresa e através do auxílio dos seus relatórios de gestão anuais. Depois esses objetivos foram distribuídos pelas quatro perspetivas sugeridas por Kaplan e Norton (1992) e entre elas estabeleceram-se relações de causa e efeito. Para testar a validade do modelo do Balanced Scorecard, foi simulada a sua aplicação à empresa Vidraria Barbosa, apresentada a análise de resultados até à data e sugestão de medidas/ plano de ação para aplicação futura do BSC. Neste contexto, este estudo permitiu constatar que a estratégia da Vidraria Barbosa beneficiaria com a aplicação do BSC visto poder auxiliar na sua melhor definição, assim como as ações que poderão efetuar para a prossecução dos objetivos pretendidos. A não concretização de algumas dessas metas deveu-se a fatores alheios à empresa. Uma análise de tendência comprova uma evolução positiva na generalidade dos indicadores, com algumas exceções dependentes de fatores extrínsecos, como a atual crise económica.

Arthropod diversity and community structure in relation to land use in the mekong delta, vietnam

Declining biodiversity in agro-ecosystems, caused by intensification of production or expansion of monocultures, is associated with the emergence of agricultural pests. Understanding how land-use and management control crop-associated biodiversity is, therefore, one of the key steps towards the prediction and maintenance of natural pest-control. Here we report on relationships between land-use variables and arthropod community attributes (for example, species diversity, abundance and guild structure) across a diversification gradient in a rice-dominated landscape in the Mekong delta, Vietnam. We show that rice habitats contained the most diverse arthropod communities, compared with other uncultivated and cultivated land-use types. In addition, arthropod species density and Simpson's diversity in flower, vegetable and fruit habitats was positively related to rice cover in the local landscape. However, across the landscape as a whole, reduction in heterogeneity and the amount of uncultivated cover was associated, generally, with a loss of diversity. Furthermore, arthropod species density in tillering and flowering stages of rice was positively related to crop and vegetation richness, respectively, in the local landscape. Differential effects on feeding guilds were also observed in rice-associated communities with the proportional abundance of predators increasing and the proportional abundance of detritivores decreasing with increased landscape rice cover. Thus, we identify a range of rather complex, sometimes contradictory patterns concerning the impact of rice cover and landscape heterogeneity on arthropod community attributes. Importantly, we conclude that that land-use change associated with expansion of monoculture rice need not automatically impact diversity and functioning of the arthropod community.

Social and environmental report assurance: some interview evidence

The steady growth of social and environmental reporting (SER) is being accompanied by an increase in social and environmental reporting assurance (SERA). The existing literature on SERA suggests that it is necessary to build credibility and trust among corporate stakeholders. Prior work has also found evidence of managerial and professional capture of SERA. In this paper, we present empirical evidence from interviews with corporate social responsibility representatives from 20 UK listed companies on whether they consider SERA to be necessary. We believe this to be the first research into SERA that uses an interview method. Our interviews revealed mixed feelings. Half of the respondents believed that external SERA would enhance credibility and trust which confirmed the prior literature. However, the other half believed that external SERA was not necessary, believing that internal assurance was sufficient. This was because they saw SERA as predominantly a managerial tool, useful for checking the efficiency of internal management control systems, rather than as a mechanism for enhancing corporate accountability to stakeholders and building credibility and trust. The potential for SERA to be a mechanism whereby greater dialogue is created between companies and their stakeholders on social and environmental issues is not being harnessed. This paper thus demonstrates a fundamental difference between the external prior normative literature and the managerial motivation in the SERA area.

Strategisk utveckling och ekonomistyrning : Ett livscykelperspektiv

This dissertation synthesizes previous research and develops a model for the study of strategic development, strategic congruence and management control. The model is used to analyze a longitudinal case study of the Swedish engineering company Atlas Copco. Employing contingency theory, the study confirms that long-term survival of a company requires adaption to contingencies. Three levels of strategy are examined: corporate, business and functional. Previous research suggests that consistency between these levels (strategic congruence) is necessary for a company to be competitive. The dissertation challenges this proposition by using a life-cycle perspective and analyzes strategic congruence in the different phases of a life cycle. It also studies management control from a life-cycle perspective. In this context, two types of management control are examined: formal and informal. From a longitudinal perspective, the study further discusses how these types interact during organizational life cycles. The dissertation shows that strategic development is more complex than previous studies have indicated. It is a long, complex and non-linear process, the results of which cannot always be predicted. Previous models for strategy and management control are based on simple relationships and rarely take into account the fact that companies often go through different phases of strategic development. The case study shows that strategic incongruence may occur at times during organizational life cycles. Furthermore, the use of management control varies over time. In the maturity phase, formal control is in focus, while the use of informal control has a bigger role in both the introduction and decline phases. Research on strategy and management control has intensified in recent years. Still there is a gap regarding the coordination of complex corporate structures. The present study contributes with further knowledge on how companies manage long-term strategic development. Few studies deal with more than two levels of strategy. Moreover, the present study addresses the need to understand strategic congruence from a life-cycle perspective. This is particularly relevant in practice, when management in large companies face difficult issues for which they expect business research to assist them in the decision-making process.

Securing institutional legitimacy or organizational effectiveness?

Purpose: The purpose of this paper is to consider the impact of a major initiative (the National Competition Policy) and pieces of legislation (the Local Government Act and the Local Government Finance Standards) on the internal practices of a large Australian local authority.

Design/methodology/approach: A theoretical framework is developed using new public management (NPM) and neo-institutional theory literatures to explain the findings. A case study approach was applied to collect the data for the research.

Findings: The findings reveal that the National Competition Policy 1993, the Local Government Act 1993 and the Local Government Finance Standards 1994 mainly have brought about significant changes to the organisation's internal management control processes, such as financial reporting, budgeting and performance appraisal. The changes brought in appeared to be coincidentally similar to NPM ideals. Furthermore, senior managers (such as the chief executive and divisional heads) played a major role in implementing new accounting technologies (activity-based costing and the balanced scorecard type performance measurement system).

Research limitations/implications: Future research on public sector financial management from the outset of organisational contexts could considerably further the stock of knowledge in this area, especially given the rapid changes occurring within the public sector throughout the world. Future research may wish to extend this study by assessing how external legitimating functions become internal reality, the perceptions of reality of the organisational members, and how these perceptions change over time.

Practical implications: The findings reported provide evidence to further our understanding of how the introduction of private sector styles of organisational practices into large areas of the public sector brought about significant changes in the demand for “new” financial management practices.

Originality/value: The findings reported on in this paper will open a new path of research that may increase our understanding about the factors that play a role in the design of management and accounting systems in a public sector context. Further, they will help policy makers and public sector managers in their day-to-day decision-making.

Agent-Oriented Data Curation in Bioinformatics

The practitioners of bioinformatics require increasing sophistication from their software tools to take into account the particular characteristics that make their domain complex. For example, there is a great variation of experience of researchers, from novices who would like guidance from experts in the best resources to use to experts that wish to take greater management control of the tools used in their experiments. Also, the range of available, and conflicting, data formats is growing and there is a desire to automate the many trivial manual stages of in-silico experiments. Agent-oriented software development is one approach to tackling the design of complex applications. In this paper, we argue that, in fact, agent-oriented development is a particularly well-suited approach to developing bioinformatics tools that take into account the wider domain characteristics. To illustrate this, we design a data curation tool, which manages the format of experimental data, extend it to better account for the extra requirements placed by the domain characteristics, and show how the characteristics lead to a system well suited to an agent-oriented view.

Agent-Oriented Data Curation in Bioinformatics

The practitioners of bioinformatics require increasing sophistication from their software tools to take into account the particular characteristics that make their domain complex. For example, there is a great variation of experience of researchers, from novices who would like guidance from experts in the best resources to use to experts that wish to take greater management control of the tools used in their experiments. Also, the range of available, and conflicting, data formats is growing and there is a desire to automate the many trivial manual stages of in-silico experiments. Agent-oriented software development is one approach to tackling the design of complex applications. In this paper, we argue that, in fact, agent-oriented development is a particularly well-suited approach to developing bioinformatics tools that take into account the wider domain characteristics. To illustrate this, we design a data curation tool, which manages the format of experimental data, extend it to better account for the extra requirements placed by the domain characteristics, and show how the characteristics lead to a system well suited to an agent-oriented view.

The resource-based view of strategy: application to the agricultural industry

IP a The paper examines the application of the Resource-Based View of strategy (RBV) to the Australian floral industry. Despite the RBV's successful application to research in a number of discipline areas and the formalisation of its relationship with Competitive Advantage (CA) 15 years ago, the empirical support for the benefit of the RBV and development of research constructs has been inadequate. This has been partly due to the difficulty of identifying and separating the contribution of resources. The RBV literature is now consistent in the criteria required of a resource for CA and identifies a range of empirical research objectives (e.g. the need for contextual constructs), data evaluation focuses (e.g. measuring the impact of management, process, regional and scale affects) and results objectives (such as identifying the causal structure of resources). Research was conducted in the Australian floral industry to produce supporting generalisable data and constructs for the RBV. This industry is well bounded with several strongly differentiating resources and operates in a global market environment, which is necessary for these research objectives. Six hypotheses were examined; (1) the use of resources as the input of the CA, (2) the impact of the development process on resources, (3) the impact of management control on the development of resources (4) the impact on capability of management, process, region and scale, (5) the impact of resource development maturity on the approach to resource development and (6) the possibility of evaluating individual resources according to various criteria. The data was collected using selected participant interviews, with validation of conclusions by industry experts. It was analysed using content analysis, comparative analysis and cognitive mapping. The research determined that organisations in the Australian floral industry possessed important resources including geography, skills, technology, R&D, supply chains and production costs. These contributed to four CA creating production outputs; quality, capacity, reliability and customer convenience. The research findings supported hypotheses 1, 3, 4, 5 and 6. The lack of support for the two remaining hypotheses, relating to the process of resource development, may be explained by the low resource development maturity of the industry which masks the impact of the resource development process. The results also determined that one resource could contribute to a number of CAs and that resources not meeting all of the normal RBV CA criteria could still provide a CA in an industry where few resources met all criteria. It was postulated that these resources’ contribution to competitive was not durable.

The role of marketing employees in marketing performance : an empirical investigation

The role of marketing employees in contributing to marketing performance (individual and organisational), has, in general, been under-researched. Most research in marketing has focused on the activities of marketing employees and the outputs of those activities, rather than the inputs, i.e., the abilities, skills, or knowledge of the marketing employees themselves. This study represents a unique insight into the marketing capabilities and marketing performance of employees within a multinational organisation, as reported by the employees themselves. Using Structural Equation Modelling (SEM), strong support was found for a systems model of marketing competency marketing performance, suggesting that such relationships are complex and are not studied readily in isolation from external factors. Organisations that are able to conceptualise, operationalise, measure, monitor, and address marketing employee competency, intentions, and perceptions, as well as maintain the appropriate levels of management control, should have a greater likelihood of creating high performing employees, than those organisations that are unable to focus on these core aspects of people's performance. In addition, those same employees are likely to be more satisfied, motivated, and committed, require less assistance and time to complete tasks, and have greater productivity and be less likely to leave the orga.'1isation.

Strategic review of enhancements and culture-based fisheries

Enhancements are interventions in the life cycle of common-pool aquatic resources. Enhancement technologies include culture-based fisheries, habitat modifications, fertilization, feeding and elimination of predators/competitors. Enhancements are estimated to yield about two million mt per year, mostly from culture-based fisheries in fresh waters where they account for some 20 percent of capture, or 10 percent of combined capture and culture production. Marine enhancements are still at an experimental stage, but some have reached commercial production. Enhancements use limited external feed and energy inputs, and can provide very high returns for labour and capital input. Moreover, enhancement initiatives can facilitate institutional change and a more active management of aquatic resources, leading to increased productivity, conservation and wider social benefits. Enhancements may help to maintain population abundance, community structure and ecosystem functioning in the face of heavy exploitation and/or environmental degradation. Negative environmental impacts may arise from ecological and genetic interactions between enhanced and wild stocks. Many enhancements have not realised their full potential because of a failure to address specific institutional, technological, management and research requirements emanating from two key characteristics. Firstly, enhancement involves investment in common-pool resources and can only be sustained under institutional arrangements that allow regulation of use and a flow of benefits to those who bear the costs of enhancement. Secondly, interventions are limited to certain aspects of the life cycle of stocks, and outcomes are strongly dependent on natural conditions beyond management control. Hence, management must be adapted to local conditions to be effective, and certain conditions may preclude successful enhancement altogether. Governments have a major role to play in facilitating enhancement initiatives through the establishment of conducive institutional arrangements, appropriate research support, and the management of environmental and other impacts on and from enhancements.