Dissertations / Theses on the topic 'Corporate complexity'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the top 41 dissertations / theses for your research on the topic 'Corporate complexity.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.
Mariotti, Humberto, and Cristina Zauhy. "Managing Complexity." Universidad Peruana de Ciencias Aplicadas (UPC), 2014.
Find full textEfretuei, Ekaete Edet. "Narrative disclosures in corporate annual reports : a syntactical complexity perspective." Thesis, University of Leeds, 2013. http://etheses.whiterose.ac.uk/4930/.
Full textNguyen, Tam Robert. "Using structural complexity to explain decision-making on corporate responsibility." Thesis, University of Newcastle upon Tyne, 2013. http://hdl.handle.net/10443/2225.
Full textMaitland, Roger. "Exploring emergence in corporate sustainability." Doctoral thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31139.
Full textHabtay, Solomon Russom. "Enabling industry inflection and corporate innovation : utilising complexity thinking for innovative strategic management." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53407.
Full textENGLISH ABSTRACT: In the new economy, many industries - more specifically those that can be replaced electronically - are generally believed to be in peril of strategic inflection points. Scrutiny of available researches on the drivers of discontinuity indicates that some strategic inflection points can be foreseen, but many cannot be anticipated, because initially inflection points emerge very small, and can often be missed, but then they suddenly strike hard without warning. A strategic point of inflection occurs when existing ways of doing business and industry structure subtly but profoundly change. This study proposed to review the application of the complexity theory to strategic management for enabling industry inflection and corporate innovation. The study describes a couple-phased complexity approach for enabling industry inflection. The first phase starts by building organisational fitness through designing complex adaptive systems, internal to the organisation, and nurturing healthy co-evolution with external key players. The application of "communities of practice" into complex adaptive systems of organisational design is demonstrated as an essential means to drive the organization to the edge of chaos through which new businesses may evolve that can potentially trigger an inflection point. The co-evolutionary approach is explained as a process to develop patterns of co-adaptation with key players, whereby co-adapters collaborate to adapt effectively, although they still remain free to compete for a prime-movers hip position. This is hypothetically postulated to be space transition at the edge of chaos at the socio-cultural business system level, where active members, driven by the moving self-organization, engage in exploratory dialogue to explore space possibilities for systemic innovations. The second phase is described in four strategic stages for enabling industry inflection and corporate innovation. The strategic inflection point begins with a definition of a customer value proposition. This leads to the co-experimentation stage where co-creators jointly experiment with diverse new business models comprising a variety of customer value propositions that appeal to different segments. The success of new business model may cause industry inflection, subsequently leading to the third stage where the inflection point creates uncertainty to both the co-creators and their competitors, because the final success of a proactive strategic inflection point depends on the market dynamics. The salient conclusion of this study is that the complexity theory does not guarantee the complete success of a proactive strategy for enabling industry inflection. An inflection point can barely result from a deliberate strategic process only. Neither is a strategic inflection point a function of perfectly unexplainable market factors. Recommendations have been provided for further research to address, among others, the conceptual gap between the scientific analysis and the non-linear assumption of the complexity theory.
AFRIKAANSE OPSOMMING: Daar word in die hedendaagse ekonomie algemeen aanvaar dat baie nywerhede - in die besonder dié wat elektronies vervang kan word - gevaar loop van strategiese invalspunte. Noukeurige ondersoek van beskikbare navorsing oor die aanvoorders van diskontinuïteit dui daarop dat sommige strategiese invalspunte verwag kan word, maar baie kan nie geantisipeer word nie, aangesien invalspunte aanvanklik baie klein voorkom, en dan dikwels misgekyk kan word, maar dan slaan hulle vinnig toe, sonder waarskuwing. 'n Strategiese invalspunt kom voor wanneer bestaande maniere van sake doen en die struktuur van die industrie subtiel, maar wesenlik verander. Met hierdie navorsing is beoog om 'n oorsig te kry van die toepassing van die kompleksiteitsteorie op strategiese bestuur ten einde geleentheid te verskaf vir industrieinfleksie en korporatiewe innovering. Die navorsing beskryf 'n aantal gefaseerde kompleksiteitsbenaderings om industrie-infleksie aan te help. Die eerste fase begin met die opbou van organisatoriese geskiktheid deur die ontwerp van komplekse aanpasbaarheidstelsels wat intern aan die organisasie is en deur die kweek van gesonde koevolusie met eksterne sleutelrolspelers. Die toepassing van "algemeen aanvaarde praktyk" in komplekse aanpasbaarheidstelsels van organisatoriese ontwerp word gedemonstreer as 'n essensiële middelom die organisasie tot op die rand van chaos te dryf waardeur nuwe ondernemings kan ontwikkel wat moontlik 'n invalspunt kan veroorsaak. Die ko-evolusionêre benadering word verduidelik as 'n proses om patrone vir ko-adaptasie met sleutelrolspelers te ontwikkel, waardeur medebewerkers saamwerk om doeltreffend aan te pas, alhoewel hulle steeds vry is om vir 'n posisie as hoofkragbron mee te ding. Daar word hipoteties gepostuleer dat dit paradigmatiese oorgang op die rand van chaos op die sosiokulturele sakevlak is, waar aktiewe lede, gedryf deur die vinnig bewegende self-organisasie, betrokke raak by verkennende dialoog om die paradigmatiese moontlikhede vir sistemiese innovering te verken. Die tweede fase word in vier strategiese stadia beskryf om industrie-infleksie en korporatiewe innovering moontlik te maak. Die strategiese invalspunt begin met 'n definisie van 'n aanbieding van kliëntwaarde. Dit lei tot die ko-eksperimentele stadium waar medeskeppers gesamentlik eksperimenteer met diverse nuwe sakemodelle wat bestaan uit variasies op aanbiedings van kliëntwaarde wat vir verskillende segmente aanloklik is. Die sukses van 'n nuwe sakemodel kan moontlik industrie-infleksie veroorsaak, wat dan lei tot die derde stadium waar die invalspunt onsekerheid skep vir die medeskeppers en hulle mededingers, aangesien die finale sukses van 'n proaktiewe strategiese invalspunt van die markdinamiek afhanklik is. Die belangrikste gevolgtrekking na aanleiding van hierdie navorsmg IS dat die kompleksiteitsteorie nie die algehele sukses van 'n proaktiewe strategie verseker om industrie-infleksie te bemagtig nie. 'n Invalspunt kan beswaarlik slegs uit 'n doelbewuste industrie-infleksie voortspruit. Die strategiese invalspunt is ook nie 'n funksie van volkome onverklaarbare markfaktore nie. Aanbevelings word gemaak vir verdere navorsing wat aandag kan gee aan, onder andere, die konseptueie gaping tussen die wetenskaplike analise en die nie-lineêre aanname van die kompleksiteitsteorie.
Barkman, Daniel, and Nils Sörensen. "Which CBSC-objectives matter? : A multiple case study of corporate managers’ focus in corporate control." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-256295.
Full textDahlmann, Frederik. "Between inertia and adaptation : state and evolution of corporate environmental strategy." Thesis, University of Bath, 2009. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.512335.
Full textPILATO, VIVIANA. "THE DEPLOYMENT OF CORPORATE SOCIAL RESPONSIBILITY IN MULTINATIONAL CORPORATIONS: FROM INSTITUTIONAL COMPLEXITY TO STAKEHOLDER DIALOGUE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35760.
Full textThe international business literature provides compelling evidence for the global diffusions of Corporate Social Responsibility (CSR) practices and the important role played by Multinational Corporations (MNCs) in transfer of CSR practices to their foreign subsidiaries. The thesis explores the management of CSR strategies by MNCs’ subsidiaries, by explaining the mechanism that allows them to balance divergent institutional pressures. This phenomenon is known as ‘institutional complexity’, resulting from the multiple and heterogeneous institutional forces to which MNCs’ subsidiaries and their headquarters are exposed in relation to the adoption of CSR practices. Drawing on CSR literature and institutional theory, the first paper of the thesis develops a conceptual framework and a set of propositions to be tested for future studies, through a configurational approach. The second paper examines how the MNCs’ subsidiaries manage the pressures, the barriers and the enablers they face when deploying their CSR activities in five African countries (Angola, Egypt, Ghana, Kenya and South Africa), through 33 interviews, allowing us to capture some patterns of variations in CSR deployment within developing countries. The third paper analyses the stakeholder dialogue practices realized by 418 companies listed in the FTSE4Good index in Europe, North America, and Asia.
Rosengren, Anna, Elsayed Mohamed Maher, and Niklas Eklund. "Corporate leadership development programs towards sustainability." Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-14780.
Full textFilosof, Jana. "Making the general particular : practising corporate social responsibility in a UK Higher Education Institution." Thesis, University of Hertfordshire, 2017. http://hdl.handle.net/2299/20189.
Full textWimby, Schmidt Johanna. "Blueberries of Wrath : An examination of the complexity in the Swedish berry industry." Thesis, Linnéuniversitetet, Institutionen för samhällsstudier (SS), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31376.
Full textAsiri, Mohammed. "Three Essays in Investment Efficiency, Accounting Reporting Complexity, and Cybersecurity Breaches: Evidence from Corporate Tax Avoidance." Thesis, Curtin University, 2021. http://hdl.handle.net/20.500.11937/83671.
Full textMarval, Sánchez Moyra D. "Corporate accelerators : novel organizations for entrepreneurial support – toward a process theory." Thesis, Paris 1, 2019. http://www.theses.fr/2019PA01E071.
Full textThis is a qualitative process inquiry about corporate accelerators. Since 2010, large firms have begun to launch accelerators, and thus participated in entrepreneurial support ecosystems. These novel corporate accelerators differ in many ways from independent accelerators. Furthermore, they constitute a rich context to study, namely in how they manage diverse, often contradictory prescriptions from their various audiences over time. Grounded in 52 interviews and abundant archival data from six case studies of corporate accelerators in Europe aggregated over a period of eight years (2011-2018), this thesis contributes an integrated conceptual model that evidences the distinct interplay of institutional pressures experienced by these corporate-backed organizations. It theorizes on the different strategies they use, discard, and reinvent over time, to address this institutional complexity so as to gain legitimacy, survive, and strive. It also proposes a new definition of corporate accelerators to stimulate future research, focusing on these organizations’ core purpose, which is to accelerate the formation of collaborative alliances between large firms and startups
Woermann, Minka. "A complex ethics : critical complexity, deconstruction, and implications for business ethics." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/5293.
Full textENGLISH ABSTRACT: This study commences with a critical, philosophical exploration of the ethical theories that constitute the normative basis of the dominant business ethics paradigm. It is argued that the universal and communitarian notions of the good upon which this paradigm is based, are inadequate in helping us deal with the complexities that define the modern day business environment. It is suggested that a sophisticated and affirmative account of postmodernism is a better suited alternative, as this paradigm is geared towards assisting us in finding workable solutions to our problems in the absence of universal truths or homogenous operating environments. Although postmodernism serves as a useful starting point for challenging the normative basis of business ethics, this study moves beyond this broad paradigm in providing an analysis of both complexity theory (specifically critical complexity theory), and Jacques Derrida’s deconstructive philosophy. The paradigm of critical complexity presents us with a useful framework for understanding, and thinking through the implications that complex phenomena hold for us, for our practices, and for our understanding of our responsibilities. Deconstruction (which serves as a philosophical example of a complex position) contributes to, and supplements this paradigm. Specifically, deconstruction draws attention to the processual nature of ethical decision-making and action, as well as to the ethical and political implications that arise from our limited knowledge of complex phenomena. Once critical complexity theory and deconstruction are adequately defined, a close reading of a critical text on the relevance of Derrida for understanding business ethics is presented. In undertaking the close reading, a number of criticisms against deconstruction are addressed, and an argument is made for why a more complex understanding of ethics is preferable to universal or communitarian notions of the good – and, therefore, preferable as a normative basis for business ethics. After making the case for a complex ethics, a general circumscription of a complex ethics is provided. This circumscription is premised on an understanding of ethics as a critical, provisional, transgressive, and imaginative enterprise. The specific implications that such a notion of ethics hold for teaching business ethics, and for understanding prominent business ethics themes (such as corporate social responsibility, responsible leadership, and sustainable development) are also elaborated upon. In conclusion, it is argued that taking cognisance of the insights and implications that arise from this study will help to support the future viability of business ethics. This is because a complex understanding of ethics can promote the development of robust and flexible strategies, which are needed for dealing with the realities of the modern business environment.
AFRIKAANSE OPSOMMING: Hierdie studie begin met ‘n kritiese, filosofiese ondersoek na die etiese teorieë wat die normatiewe basis van die dominante sake-etiek paradigma vorm. Daar word aangevoer dat die universele en kommunitaristiese idees van die goeie, waarop hierdie paradigma berus, onvoldoende is om ons in staat te stel om die kompleksiteite wat die hedendaagse sakeomgewing definieer sinvol te hanteer. Die voorstel word gemaak dat ’n gesofistikeerde en positiewe beskrywing van postmodernisme ’n meer gepaste alternatief is, omdat hierdie paradigma gerig is op werkbare oplossings vir ons probleme in die afwesigheid van universele waarhede of homogene werksomgewings. Alhoewel postmodernisme as ’n nuttige vertrekpunt dien om die normatiewe basis van sake-etiek te bevraagteken, beweeg hierdie studie verby die breë paradigma deur ’n analise van beide kompleksiteitsteorie (meer spesifiek kritiese kompleksiteitsteorie), en Jacques Derrida se dekonstruktiewe filosofie aan te bied. Die paradigma van kritiese kompleksiteitsteorie verskaf aan ons ‘n nuttige raamwerk om komplekse verskynsels te verstaan, en ook om deur die gevolge wat kompleksiteit vir ons praktyke en ons begrip van ons verantwoordelikhede te bedink. Dekonstruksie (wat dien as ’n filosofiese voorbeeld van ’n komplekse posisie) dra by tot, en vul hierdie paradigma aan. Meer spesifiek fokus dekonstruksie ons aandag op die prosessuele aard van etiese besluitneming en optrede, sowel as die etiese en politieke implikasies wat uit ons beperkte kennis van komplekse verskynsels voortspruit. Nadat kritiese kompleksiteitsteorie en dekonstruksie deeglik omskryf is, word ‘n kritiese teks oor die moontlike bydrae wat Derrida tot ons begrip van sake-etiek kan lewer noukeurig ontleed. Deur die loop van die ontleding word ’n aantal punte van kritiek teen dekonstruksie aangespreek, en ’n saak word uitgemaak dat ’n meer komplekse begrip van etiek verkieslik is bo universele en kommunitaristiese idees van die goeie – en dus meer geskik is as ’n normatiewe basis vir sakeetiek. ’n Algemene omskrywing van ’n komplekse etiek word ook verskaf om verdere steun te bied vir die verkieslikheid van so ’n opvatting van die etiek. Hierdie omskrywing is op die begrip van die etiek as ’n kritiese, provisionele, oorskryende, en verbeeldingsryke onderneming gebaseer. Die bepaalde implikasies wat hierdie idee vir onderrig in sake-etiek en ’n kennis van prominente sake-etiek temas (soos korporatiewe sosiale verantwoordelikheid, verantwoordelike leierskap, en volhoubare ontwikkeling) inhou, word aangespreek. In die gevolgtrekkig word daar geargumenteer dat kennisname van die insigte en implikasies wat uit hierdie studie voortspruit die toekomstige lewensvatbaarheid van sake-etiek kan bevorder. Dit is omdat ‘n komplekse begrip van die etiek die ontwikkeling van robuuste en buigsame strategieë, wat nodig is vir die hantering van die realiteite van die moderne sakeomgewing, kan aanspoor.
Meyer, Renate, and Markus Höllerer. "Laying a smoke screen: Ambiguity and neutralization as strategic responses to intra-institutional complexity." SAGE Publications, 2016. http://dx.doi.org/10.1177/1476127016633335.
Full textKuhn, John. "A THEORY OF COMPLEX ADAPTIVE INQUIRING ORGANIZATIONS: APPLICATION TO CONTINUOUS ASSURANCE OF CORPORATE FINANCIAL INFORMATION." Doctoral diss., University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2432.
Full textPh.D.
Department of Management Information Systems
Business Administration
Business Administration PhD
AssunÃÃo, Renata Rouquayrol. "Complexidade organizacional e governanÃa corporativa nas empresas listadas na BM&FBOVESPA." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14627.
Full textA complexidade das organizaÃÃes à vista como o ponto de partida para a separaÃÃo das atividades de propriedade e controle, enquanto que a governanÃa corporativa, que promove o alinhamento de interesses entre o principal e o agente, pode ser compreendida como um meio de aperfeiÃoar os mecanismos de controle das empresas. Nesse contexto, o presente estudo tem por objetivo geral investigar a relaÃÃo entre a complexidade organizacional e das operaÃÃes e a governanÃa corporativa das companhias listadas na BM&FBovespa, à luz dos preceitos da Teoria da ContingÃncia, em que os fatores contingenciais podem influenciar as caracterÃsticas organizacionais relacionadas à estrutura e à estratÃgia das empresas (DONALDSON, 2007). Considera-se nesta pesquisa que a complexidade organizacional se refere à complexidade da estrutura e dos aspectos formais necessÃrios para inserÃÃo da empresa no mercado, e a complexidade das operaÃÃes se relaciona com o complexo conjunto dos recursos e dos processos vÃlidos para o desenvolvimento das suas atividades. Cabe destacar que esta pesquisa se justifica em razÃo dos poucos estudos encontrados na literatura nacional que relacionam as duas temÃticas bem como para que os resultados possam se tornar ponto de partida para anÃlise da estrutura das empresas e da eventual necessidade de implantaÃÃo ou melhoria de controles mais eficientes. Trata-se de pesquisa descritiva, de natureza quantitativa, reunindo uma amostra de 162 empresas listadas na BM&FBovespa. Para a anÃlise dos dados foram empregados os seguintes testes estatÃsticos: AnÃlise Fatorial, RegressÃo Linear MÃltipla, AnÃlise de CorrespondÃncia e AnÃlise de CorrelaÃÃo. Para a mensuraÃÃo da complexidade, sÃo adotadas em conjunto as variÃveis contingenciais idade, tamanho, diversificaÃÃo e internacionalizaÃÃo; e para examinar a governanÃa corporativa, utiliza-se um check-list composto por 16 itens baseado nos estudos de Silveira (2004), Silva e Leal (2005) e Lameira e Ness Jr. (2011) e nas recomendaÃÃes propostas pela ComissÃo de Valores MobiliÃrios - CVM (2002) e pelo Instituto Brasileiro de GovernanÃa Corporativa - IBGC (2009). A partir da AnÃlise Fatorial, identificou-se que a complexidade organizacional à explicada pelas variÃveis tamanho e diversificaÃÃo enquanto que a complexidade das operaÃÃes à explicada pelas variÃveis tamanho, diversificaÃÃo e internacionalizaÃÃo. Na anÃlise de RegressÃo Linear MÃltipla, constatou-se que as duas dimensÃes da complexidade, a governanÃa corporativa sofre influÃncia das variÃveis diversificaÃÃo, internacionalizaÃÃo e idade, sendo esta Ãltima uma relaÃÃo inversa. Por meio da AnÃlise de CorrespondÃncia e da AnÃlise de CorrelaÃÃo, conclui-se que, independentemente da dimensÃo em anÃlise, a complexidade se relaciona positiva e significativamente à governanÃa corporativa, isto Ã, as empresas listadas na BM&FBovespa de maior complexidade possuem maior Ãndice de governanÃa corporativa, confirmando-se a hipÃtese da pesquisa. Os resultados contribuem para aprofundar o conhecimento das temÃticas na medida em que os pressupostos da teoria contingencial sÃo confirmados e ao revelar a existÃncia de um campo em que à necessÃrio um gerenciamento da complexidade organizacional e das operaÃÃes por parte dos gestores no sentido de perceber e de aderir à mais e melhores mecanismos de controles por meio da adoÃÃo de boas prÃticas de governanÃa corporativa.
The organizational complexity is seen as starting point for the separation of property and control activities, while corporate governance, which promotes the alignment of interests between the principal and the agent, might be understood as a means to enhance business control devices. In this context, the general objective of the present study is to investigate the relation between organizational/operational complexity and corporate governance in companies listed on the BM&FBovespa, by the light of the Contingency Theory Precepts, in which contingency factors might influence the organizational characteristics related to structure and to business strategies (DONALDSON, 2007). In this research, it is considered that organizational complexity refers to the complexity of structure and of formal aspects necessary to the insertion of a company into the market. The complexity of operations is related to the complex set of resources and the valid process towards the development of activities. It is important to remember that this research justifies itself in view of the few studies putting the two themes together which can be found in national literature as well as the intention to make the studies become a starting point for the analysis of business structure and the eventual necessity to implant and improve more efficient control. It consists of a descriptive research, of quantitative nature, which puts together a sample of 162 companies listed on the BM&FBovespa. For data analysis the following statistical tests have been used: Factor Analysis, Multiple Linear Regression, Correspondence Analysis, and Correlation Analysis. For measuring complexity, age, size, diversification and internationalization were the contingency variables adopted as a set; and in order to assess corporate governance, a check list made up of 16 items based on the studies of Silveira (2004), Silva and Leal (2005) and Lameira and Ness Jr. (2011) and on recommendations proposed by the ComissÃo de Valores MobiliÃrios - CVM (2002) and by the Instituto Brasileiro de GovernanÃa Corporativa - IBGC (2009) was used. Based on Factor Analysis, it was possible to identify that organizational complexity is explained by size and diversification variables while operational complexity is explained by means of size, diversification and internationalization variables. In the Multiple Linear Analysis, it was detected that the two dimensions of complexity, corporate governance is influenced by diversification, internationalization and age variables, while the latter is an inverted relation. By means of Correspondence Analysis and Correlation Analysis, it has been concluded that, no matter what dimension is being assessed, complexity relates positively and significantly to corporate governance, that is, the most complex companies listed on the BM&FBovespa display the highest levels of corporate governance, which comes as a confirmation of the research hypothesis. Such results contribute to the acquisition of knowledge on these themes when contingency theory presuppositions get confirmed and with the revelation of the existence of a field in which it is necessary for administrators to manage organizational/operational complexity in order to perceive and adhere to more and better control devices by means of the adoption of good practices of corporate governance.
Tresselt, Christian H. "The management of complexity in project management : a qualitative and quantitative case study of certified project managers in Germany." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/2924/.
Full textMayorga, Serna Daniel. "The implications of the complexity of banks on M&As, non-traditional banking activities and corporate governance : evidence from the US banking sector." Thesis, University of Southampton, 2017. https://eprints.soton.ac.uk/404901/.
Full textMahon, Kerrie L. "Strategic change in healthcare: Seeking reliability." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/115475/3/Kerrie%20Mahon%20Thesis.pdf.
Full textHeidingsfelder, Jens [Verfasser], Markus [Akademischer Betreuer] Beckmann, Markus [Gutachter] Beckmann, Matthias [Gutachter] Fifka, and Almasa [Gutachter] Sarabi. "Exploring corporate value chain responsibility in environments shaped by complexity, fragmented sustainability governance and changing stakeholder expectations / Jens Heidingsfelder ; Gutachter: Markus Beckmann, Matthias Fifka, Almasa Sarabi ; Betreuer: Markus Beckmann." Erlangen : Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU), 2020. http://d-nb.info/1203879245/34.
Full textFerhanoğlu, Berivan Mine, Claude Tremblay, Marine Deplante, and Paweł Porowski. "A Relational View into Sustainability : Change-Agent Experiences in Large Companies." Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2551.
Full textMacharoensak, Kunthika. "VoIP branding: How to bridge the gaps between your brand identity and brand equity : A corporate-consumer perspective with Rebtel Networks AB." Thesis, KTH, Industriell marknadsföring, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-90935.
Full textTuck-Riggs, Carol Anne. "Financial Statement Disclosure of Carbon Footprint Costs in the Airline Industry." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/245.
Full textYüksel, Simon, and Peter Sedin. "Extern ekonomisk kompetens : Familjeföretag och anlitandet av extern ekonomisk kompetens." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-6036.
Full textResearch on family business is quite extensive. But there are still many questions that remain unanswered. An important issue relating to family business development is the desire to bring in external expertise in the finance area. It may involve services such as finance manager, controller or accountant. In this work the authors have attempted to answer the question of why the management of family businesses chooses to bring in external expertise in economics. The theory implies that the family business as long reluctant to bring in external expertise for the benefit of their own family members. The conclusions to be drawn after evaluating responses from eight family business CEOs and externally added staff in finance is that they are mostly very much welcoming the appointment of external staff in finance. Most of the view implies that without the addition of external staff, the companies would not develop as successfully as they have done. They see external staff within the finance area as strength for the new knowledge, experience and skills that businesses will benefit from. Many CEO: s advocates that you get in a person who can come up with other solutions to the problems than the conventional ones, but also a less emotional approach to family business affairs, which may be a distinct advantage. New ideas and knowledge will benefit the company. However, the personal dynamics of the external competence are of great importance to companies in the survey, it should fit into the entrepreneurial spirit and be easy to deal with, but still have privacy. Disadvantages as some have pointed out are for example, if the externally appointed expert may terminate their service or manipulate the records. Given all the laws and regulations that govern todays businesses requires a lot of expertise in economics, especially in the consolidated financial statements, taxation, financial statement and annual reports. This knowledge can in a few cases be met by family members, but in the vast majority of companies, you need to get the skills into the company from outside. We believe that our study has given us answers to the questions we had put up on the family company's approach to the use of external expertise in economics. Namely, those family businesses that want to develop win a lot of hiring external expertise in economics. Not just economically but also in many other areas. Keywords: Family firm, External financial competence, Corporate governance, Complexity of family firms, Succession planning.
Ferraz, Cibele Maria. "Gestão da comunicação organizacional em tempos de transição: desafios e novas competências profissionais em prol do engajamento e da propagação de valores e significados." Universidade Federal de Juiz de Fora, 2016. https://repositorio.ufjf.br/jspui/handle/ufjf/1502.
Full textApproved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-06-27T20:49:22Z (GMT) No. of bitstreams: 1 cibelemariaferraz.pdf: 1475176 bytes, checksum: f46f9c8a34be2052f7b050187c64407a (MD5)
Made available in DSpace on 2016-06-27T20:49:22Z (GMT). No. of bitstreams: 1 cibelemariaferraz.pdf: 1475176 bytes, checksum: f46f9c8a34be2052f7b050187c64407a (MD5) Previous issue date: 2016-03-21
Partindo do pressuposto de que as ferramentas virtuais alteraram as relações entre as organizações e seus públicos de interesse - pensamento defendido por autores como Argenti, Bueno, Nepomuceno, entre outros -, diminuindo a distância entre conteúdos públicos e privados e, consequentemente, aumentando o desafio das corporações em manterem a reputação positiva, avaliamos se houve mudanças tanto no perfil dos profissionais quanto no status das áreas de comunicação das organizações. Através da análise de empresas associadas à Aberje (Associação Brasileira de Comunicação Empresarial) foi verificado se a gestão da comunicação se altera com as mudanças de contexto social e tecnológico, orientando-se de forma mais estratégica. Examinou-se, também, se houve uma intensificação do trabalho com foco em resultados no desenvolvimento da comunicação corporativa e, por fim, investigamos se as habilidades e as competências dos gestores foram alteradas para enfrentar as mudanças de contexto organizacional e qual o novo perfil desejado para os profissionais da área. Foram realizadas entrevistas qualitativas em profundidade e semiestruturadas ou semiabertas com os gestores das áreas de comunicação. Dos resultados, originou-se uma análise de conteúdo sobre os efeitos de determinados aspectos levantados. Nas dimensões teóricas foram abordados os conceitos de organização, comunicação organizacional, imagem e identidade corporativa, além de gestão e competências contemporâneas. Os resultados permitem afirmar, entre outras considerações, que as formas de relacionamento mediadas pelas ferramentas digitais de comunicação inspiram novos desafios aos profissionais de comunicação organizacional, porém, não são decisivas para a mudança da importância do setor dentro das corporações.
The virtual tools have changed the relationship between organizations and their stakeholders – a thought defended by authors such as Argenti, Bueno, Nepomuceno, among others – and narrowed the gap between public and private. Consequently, they challenged companies to keep a positive reputation; therefore, the aim of the current study is to assess whether there were changes both in the professional profile and in the status of communication sectors within the organizations. An analysis involving companies affiliated to the Brazilian Association of Corporate Communication (Aberje - Associação Brasileira de Comunicação Empresarial) enabled us to check whether the communication management is influenced by changes in social and technological contexts, and thus becomes more strategic. In addition, we assessed whether the work in such sectors turned its attention to corporate communication development. Finally, we investigated whether managers’ skills and competencies have changed in order to face the new the organizational contexts and to draw the desired new profile for professionals in this field. In-depth semi-structured or semi-open qualitative interviews were conducted with the managers of communication sectors and the results enabled analyzing the effects of certain aspects described in the interview contents. Concepts such as organization, organizational communication, image and corporate identity were discussed in theoretical dimensions, as well as contemporary management and skills. The results allow stating, among other things, that the relationships mediated by digital communication tools lead to new challenges faced by organizational communication professionals; however, these challenges do not change the importance given to this sector within corporations.
Goryunova, Elena. "Comprendre la relation entre la responsabilité sociétale des entreprises et l'innovation organisationnelle : l'approche systémique de la science de la complexité." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1063.
Full textThe aim of this thesis is to understand the design of socially responsible and innovative organizations that are capable of learning and evolving in the global knowledge-based economy. By applying the systemic approach of complexity science to business companies (first essay), we provide a theoretical understanding of the enabling conditions for organizational innovations. Our analysis suggests that ethical learning culture built on individual freedom for creativity and organizational vision for sustainability is the most likely to create a work environment conducive to radical sustainable innovations. To operationalize the prototype of ethical learning culture, we mobilize the theoretical model Nahapiet & Ghoshal (1998) on the link between three dimensions of social capital and innovation (second study) and the cybernetic principles of holographic design (third study). We test the two research models on a convenience sample of organizational respondents by using the PLS-SEM. Empirical findings validate our two theoretical models that highlight the critical role of ethical leadership for developing an ethical learning culture. This type of organizational culture that simultaneously encourages inflows of new ideas (thanks to workforce diversity and partnerships with the firm’s stakeholders) and employees’ cooperation (thanks to ethical climate, employees’ participation in CSR projects and strategic CSR orientation) is essential for the long-term business success and sustainable human development
Segon, Michael John. "Institutionalising ethical cultures: an investigation of formal organisational approaches." Thesis, Queensland University of Technology, 2006. https://eprints.qut.edu.au/16179/1/Michael_Segon_Thesis.pdf.
Full textSegon, Michael John. "Institutionalising ethical cultures: an investigation of formal organisational approaches." Queensland University of Technology, 2006. http://eprints.qut.edu.au/16179/.
Full textEhret, Katharina [Verfasser], and Benedikt [Akademischer Betreuer] Szmrecsanyi. "An information-theoretic approach to language complexity: variation in naturalistic corpora." Freiburg : Universität, 2016. http://d-nb.info/1128574209/34.
Full textMello, Selma Ferraz Motta. "Comunicação e organizações na sociedade em rede: novas tensões, mediações e paradigmas." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/27/27154/tde-17082011-110313/.
Full textThis study analyses the changes in corporate structures brought forth by the digital revolution and its ramifications in society, culture, the economy and above all in contemporary systems of communication. The goal is to explore the extent to which information and communication technologies and the new socio-technical system are changing established notions of organizational communications, and how Brazilian companies are adapting to incorporate these shifting paradigms.
Zhao, Zhengyi. "Hierarchical Complexity and Corporate Opaqueness." Thesis, 2019. http://hdl.handle.net/2440/120463.
Full textThesis (Ph.D.) -- University of Adelaide, Business School, 2019
Neumair, Urs. "A general model of corporate failure and survival : a complexity theory approach /." 1998. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008107316&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
Full textTai, Hsiu-Hsiu, and 戴秀琇. "The Effect of Auditor Gender and Corporate Operating Complexity on Audit Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/s8rnug.
Full text國立臺中科技大學
會計資訊系碩士班
105
Prior literature review has indicated that male auditors are overconfident and more risk-seeking than female auditors that are prone to biases in the auditing and decision process and result in lower quality of auditing. In addition, prior research has demonstrated that female auditors are more efficient in processing information and finished the complex auditing tasks than male auditors. The purpose of this study is to use discretionary accruals to measure of auditing quality as well as investigates the association between lead signing auditor gender and corporate operating complexity on auditing quality of firms listed in Taiwan from 2009 to 2015. The empirical evidence shows that there is no significantly negative correlation between lead signing auditor gender and discretionary accruals. However, corporate operating complexity is significantly positively correlated with discretionary accruals. The results indicate that the lead signing auditor gender has no effect on audit quality but corporate operating complexity has impact on lower auditing quality. After joining the interactive term between lead signing auditor gender and corporate operating complexity, the results demonstrate that the interactive term is significantly negatively correlated with audit quality. The results indicate that more complex firms with female auditors lead signing auditors could lead to better auditing quality.
Barry, Trent. "Using a Complexity Theory of Change to Transform the Culture of a Resource and Environmental Management Organization." Phd thesis, 2001. http://hdl.handle.net/1885/131462.
Full textStasi, Mafalda. ""Turning it into a proper business" : the fate of complexity in distance learning corporate discourse." 2003. http://hdl.handle.net/2152/12595.
Full textStasi, Mafalda Slatin John M. Syverson Margaret A. ""Turning it into a proper business" the fate of complexity in distance learning corporate discourse /." 2003. http://wwwlib.umi.com/cr/utexas/fullcit?p3122796.
Full textHohn, Michelle. "Investing in community : Canadian junior mining companies, corporate social responsibility, and the communication gap." 2009. http://hdl.handle.net/10170/131.
Full textJaroenjitrkam, Anutchanat. "Strategic Responses of Firms to Product Market Competition." Thesis, 2019. http://hdl.handle.net/2440/121731.
Full textThesis (Ph.D.) -- University of Adelaide, Business School, 2019
Dinis, Ana Cristina dos Santos Arromba. "Corporate taxation in Portugal: a study on the perception of the impact of autonomous taxation." Doctoral thesis, 2020. http://hdl.handle.net/10316/91056.
Full textThe main purpose of this thesis is to analyse the role of the autonomous taxation of expenses (hereafter, “ATE”) in the Portuguese corporate income tax (hereafter, “CIT”). In particular, the perception of the Portuguese Chartered Accountants (CAs) will be discussed in a normative, critical and empirical perspective. Even though the ATE has arisen with the aim of fighting tax evasion and fraud, it is currently a relevant source of public revenue and its elimination is not foreseeable, at least in the medium term. Moreover, the extension of its tax base is gradually transforming the corporate income tax in a kind of dual tax, by taxing profits and, at the same time, a significant set of expenses. There are no comparable international cases, with a similar set of taxed expenses. The ATE has caused many conflicts between the Portuguese tax authority (TA) and corporate taxpayers. Many of these conflicts emerged from the legal interpretation of ATE’s clauses, while others derived from frequent and difficult to apply legislative changes. Based on a set of litigation cases, this thesis will discuss legal complexity in making and interpreting ATE´s regulations. Using a sample of 665 surveyed CAs, and applying factor analysis, this study highlights four dimensions of ATE: ATE complexity, ATE tax planning, ATE tax compliance and ATE SMEs tax compliance. The results show that most Portuguese CAs respondents have a good understanding of ATE complexity, a strong understanding of ATE tax planning, a poorer understanding of ATE tax compliance, and a good understanding of ATE SMEs tax compliance. Besides the corporate income tax impact on tax management, new layers of complexity, planning opportunities, and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, this study finds that sociodemographic characteristics of CAs (e.g., age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs. As many countries face budgetary pressure, ATE could eventually be adopted by other jurisdictions. This study offers evidence regarding the legal and economic consequences of ATE through the perceptions of experts dealing with a particular type of business taxation. The results are relevant to policymakers, tax authorities, accountants and the corporate business sector since they analyse a specific and important source of business taxation.
O objetivo geral desta tese é analisar o papel da tributação autónoma (TA) no regime de tributação das sociedades em Portugal. Em particular, a perceção dos Contabilistas Certificados (CC) portugueses será discutida numa perspetiva normativa, crítica e empírica. A TA, ainda que tenha surgido com o objetivo de combater a fraude a evasão fiscal, é atualmente uma fonte de receita pública relevante, e sua eliminação não é previsível, pelo menos a médio prazo. Além disso, a extensão da sua base tributária tem transformado gradualmente o imposto sobre o rendimento das pessoas coletivas (daqui em diante, “CIT”) numa espécie de imposto duplo, em que, para além de incidir sobre o lucro das sociedades, incide também sobre determinados gastos. Não existem, internacionalmente, experiências de tributação similares, com dimensão comparável. Mais ainda, a TA originou também muitos conflitos entre a autoridade tributária portuguesa e as sociedades. Muitos desses conflitos emergiram da interpretação legal das cláusulas normativas da TA, enquanto outros derivaram das frequentes mudanças legislativas, difíceis de aplicar. A tese aborda estes temas à luz da litigância que deles resultou. Por fim, recorrendo a uma amostra de 665 CC portugueses e aplicando uma análise fatorial, este estudo destaca quatro dimensões da TA: complexidade fiscal da TA, papel da TA no planeamento fiscal, papel da TA no cumprimento fiscal e papel da TA no cumprimento fiscal das micro, pequenas e médias empresas (daqui em diante, “SMEs”). Os resultados mostram que a maioria dos CC respondentes tem uma boa perceção da complexidade fiscal da TA, um forte entendimento do papel da TA no planeamento fiscal, uma compreensão mais fraca do papel da TA no cumprimento fiscal e um bom entendimento do papel da TA no cumprimento fiscal das SMEs. Além do impacto do imposto na gestão fiscal das empresas, novas formas de complexidade, oportunidades de planeamento fiscal e custos de cumprimento são percebidos como sendo causados pela TA. Além disso, aplicando uma análise de clusters, é possível constatar-se que as características sociodemográficas dos CC (por exemplo, a idade, o género, o exercício da atividade e a experiência profissional) geram grupos de CC com perceções diferentes do papel e das consequências da TA na gestão fiscal das empresas. Como muitos países enfrentam situações de pressão orçamental, a TA pode vir, eventualmente, a ser adotada por outras jurisdições. Esta tese oferece evidências sobre as consequências jurídicas e económicas da TA através da perceção de especialistas que lidam com um tipo específico de imposição societária. Os resultados são relevantes para os decisores de política fiscal, para as autoridades fiscais, para os contabilistas e para o setor empresarial, uma vez que analisam um elemento importante da tributação empresarial.
Brito, Marisa Liliana Araújo Bertoluci. "Complexidade e cumprimento fiscal: perspetiva dos diretores financeiros de empresas residentes e não residentes com estabelecimento estável em Portugal." Master's thesis, 2021. http://hdl.handle.net/1822/73707.
Full textA perspetiva e a imagem que o contribuinte tem do sistema fiscal influencia os seus comportamentos relativamente ao cumprimento das normas fiscais, podendo levar à evasão ou, em casos extremos, à fraude fiscal (Tanzi, 2010; Prihandini, Zuhri e Jahja, 2019). Adicionalmente, Tanzi (2010) afirma que um sistema fiscal mais complexo torna a perceção da neutralidade, equidade e justiça do sistema fiscal mais difícil. Considerando que a complexidade influencia a perceção do contribuinte acerca do sistema fiscal e esta influencia o comportamento de cumprimento, torna-se importante relacionar o impacto que a perceção da complexidade fiscal tem no cumprimento fiscal. Assim, o objetivo da presente investigação é aferir e compreender qual a perceção dos diretores financeiros de empresas residentes e não residentes com estabelecimento estável em Portugal sobre a complexidade fiscal do sistema tributário português, bem como avaliar alguns determinantes do cumprimento fiscal incluindo o fator relativo à complexidade fiscal percecionada pelos mesmos diretores financeiros. Os resultados obtidos permitiram concluir que a complexidade fiscal está associada com caraterísticas sociodemográficas, entre elas a idade, o género e o estado civil, e por variáveis relativas às características das empresas, como o negócio da empresa. Concluiu-se ainda que a complexidade fiscal está negativamente associada com o cumprimento fiscal e que o cumprimento fiscal está associado, além da complexidade fiscal, a características sociodemográficas dos diretores financeiros, como a educação e o estado civil, e a características relativas às empresas, como a dimensão e o negócio da empresa.
The taxpayer's perspective and image of the tax system influences their behavior regarding compliance with tax rules, and can lead to tax evasion or, in extreme cases, tax fraud (Tanzi, 2010; Prihandini, Zuhri and Jahja, 2019). In addition, Tanzi (2010) states that a more complex tax system makes the perception of neutrality, fairness and justice of the tax system more difficult. Considering that complexity influences the taxpayer's perception of the tax system and this influences compliance behavior, it is important to relate the impact that the perception of tax complexity has on tax compliance. Thus, the objective of this investigation is to assess and understand the perception of the financial directors of resident and non-resident companies with stable establishment in Portugal about the tax complexity of the Portuguese tax system, as well as to evaluate some determinants of tax compliance including the factor related to the tax complexity perceived by the same financial directors. The results obtained allowed the conclusion that tax complexity is associated with sociodemographic characteristics, including age, gender and civil status, and by variables related to the characteristics of companies, such as the business of the company. It was also concluded that tax complexity is negatively associated with tax compliance and that tax compliance is associated, in addition to tax complexity, with socio-demographic characteristics of financial directors, such as education and civil status, and with characteristics relating to companies, such as the size and business of the company.