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1
Novaes, Walter. "Managerial incentives and corporate control". Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12595.
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Navajas, Fernando Heberto. "Managerial incentives and control in public enterprises". Thesis, University of Oxford, 1985. http://ora.ox.ac.uk/objects/uuid:3cde1ba9-e00b-41e0-9833-1b0809f7b4fa.
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The subject matter of the thesis is the study of managerial incentive schemes for public enterprises. The problem of incentives and control is characterized in Chapter I stressing asymmetric information and preferences between principal (Minister) and agent (Manager). Chapter II reconsiders the findings of some previous works on the use of simple mechanisms under certainty and it shows that incentive problems may be solved with a pure-rent type contract. One of the parameters of the contract (profit-sharing ratio) is central to the enforcement of 'managerial' efficiency while the relative weights given to profit and (an approximation to) consumer surplus will influence optimal pricing decisions. This feature is maintained in a risky environment (Chapter III) although reinterpreted in a second-best fashion due to the trade-off between incentives and risk-sharing. The weights given to each side of the contract depend on the impact of price changes upon the degree of profit-uncertainty and the managerially self-selected level of effort. In addition it is shown that, when providing incentives, the Minister will depart from the pricing rule derived under full information. Chapter IV shows that these results are valid when capacity choice and non-price rationing issues become relevant. Chapter V attempts to integrate the issues of performance indicators and efficiency audits into the previous framework. It is shown that there must exist an upper limit to the admissible number of performance indicators and that efficiency audits can be designed as conditional investigation procedures and used according to an expected cost-benefit characterization. Some central underlying factors affecting the form of the optimal investigation strategy are identified. Finally, Chapter VI attempts to consider the previous results and their implications within a brief discussion of U.K. policy for public enterprises in the last decades.
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Shaw, Eric. "Managerial control in the Labour Party 1951-1986". Thesis, University of Manchester, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294015.
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Khalaf, Haifa Mohammmed Jaafer. "Managerial motives in the market for corporate control". Thesis, London School of Economics and Political Science (University of London), 1997. http://etheses.lse.ac.uk/2233/.
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The study examines the impact of corporate takeover activities upon managerial and non-managerial remuneration in the acquiring companies. A regression model is empirically tested on a large panel data from LSE FT-All Share Index list for the period 1980 through 1992. The data is collected through DATASTREAM (361 companies) and also supplemented by a survey conducted by the researcher on Executive Share Options in a sample of organisations size 79 companies. The remuneration measures are regressed separately onto a common set of exogenous variables which measure corporate acquisition activities, size, performance and governance. The model thus is also employed to provide an explanation of the impact of corporate size, performance and governance upon managerial and non-managerial remuneration. The relationship is examined using Arellano and Bond's Generalised Method of Moments estimators after accounting for some of the statistical problems encountered when modelling the data. The findings of this study reveal that corporate size and acquisition activities are significantly related to managerial remuneration. The results also suggest that non-managerial remuneration is not significantly related to corporate acquisition but instead to corporate size, performance and governance.
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Bogotch, Ira Elliot. "A model of school managerial control : the systematic analysis of managerial behaviors, processes, and indicators". FIU Digital Commons, 1989. http://digitalcommons.fiu.edu/etd/1769.
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The theoretical construct of control has been defined as necessary (Etzioni, 1965), ubiquitous (Vickers, 1967), and on-going (E. Langer, 1983). Empirical measures, however, have not adequately given meaning to this potent construct, especially within complex organizations such as schools. Four stages of theory-development and empirical testing of school building managerial control using principals and teachers working within the nation's fourth largest district are presented in this dissertation as follows: (1) a review and synthesis of social science theories of control across the literatures of organizational theory, political science, sociology, psychology, and philosophy; (2) a systematic analysis of school managerial activities performed at the building level within the context of curricular and instructional tasks; (3) the development of a survey questionnaire to measure school building managerial control; and (4) initial tests of construct validity including inter-item reliability statistics, principal components analyses, and multivariate tests of significance. The social science synthesis provided support of four managerial control processes: standards, information, assessment, and incentives. The systematic analysis of school managerial activities led to further categorization between structural frequency of behaviors and discretionary qualities of behaviors across each of the control processes and the curricular and instructional tasks. Teacher survey responses (N=486) reported a significant difference between these two dimensions of control, structural frequency and discretionary qualities, for standards, information, and assessments, but not for incentives. The descriptive model of school managerial control suggests that (1) teachers perceive structural and discretionary managerial behaviors under information and incentives more clearly than activities representing standards or assessments, (2) standards are primarily structural while assessments are primarily qualitative, (3) teacher satisfaction is most closely related to the equitable distribution of incentives, (4) each of the structural managerial behaviors has a qualitative effect on teachers, and that (5) certain qualities of managerial behaviors are perceived by teachers as distinctly discretionary, apart from school structure. The variables of teacher tenure and school effectiveness reported significant effects on school managerial control processes, while instructional levels (elementary, junior, and senior) and individual school differences were not found to be significant for the construct of school managerial control.
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Kulathunga, Nisansala S. "Managerial overconfidence and success in the market for corporate control". Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/235041/1/Nisansala_Kulathunga_Thesis.pdf.
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The thesis examines the implications of the CEO’s psychological traits on firm outcomes in the market for corporate control. Employing a novel measure of the three facets of overconfidence (overestimation, overplacement and overprecision) using CEOs’ spoken words in interviews, I argue and find overconfidence to be significantly associated with M&A deal activity and outcomes. Specifically, CEO overconfidence leads to higher deal activity but lower deal completion and lower acquirer long-term stock performance. CEO power (Duality) strengthens this relationship.
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Vichitlekarn, Sansakrit. "Control system choice, control system assessment, and substantive testing for fraud /". view abstract or download file of text, 2000. http://wwwlib.umi.com/cr/uoregon/fullcit?p9998024.
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Thesis (Ph. D.)--University of Oregon, 2000.Typescript. Includes vita and abstract. Includes bibliographical references (leaves 54-55). Also available for download via the World Wide Web; free to University of Oregon users.
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Macfarlane, Alastair. "Labour control : managerial strategies in the Namibian mining sector 1970-1985". Thesis, Oxford Brookes University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280640.
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Tam, Sze-wan y 譚思韻. "Managerial control in a Japanese electronic manufacturing company in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B42575047.
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Tam, Sze-wan. "Managerial control in a Japanese electronic manufacturing company in Hong Kong". Click to view the E-thesis via HKUTO, 1998. http://sunzi.lib.hku.hk/hkuto/record/B42575047.
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Sands, John Stephen. "Strategic Priorities, Management Control Systems, and Managerial Performance: An Empirical Study". Thesis, Griffith University, 2006. http://hdl.handle.net/10072/367644.
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Literature questioned the accuracy and appropriateness of the description and prediction propositions underlying the elements of Porter's theory of generic competitive strategies. Two common conclusions evolved from these criticisms. Firstly, future strategy research should develop a more accurate and more relevant description of strategic priorities for today's business environment. Secondly, an examination of a range of strategic and organisational variables within a contingency framework may provide more powerful insight into what contributes to an effective competitive strategy. However, the dominating emphasis on accounting controls and accounting information in past management accounting contingency-based research has been criticised. This criticism occurs because the focus of the research is not broad enough to capture modern approaches needed to achieve effective control and to cope with increased competition and market globalisation. For example, evidence suggests that middle management are involved in activities of strategic significance and the new styles of strategic decision making rely on middle management participation beyond the budgetary setting process. Modern management systems, such as the balanced scorecard (BSC), place an emphasis on administrative and personal controls so that the objectives of the chosen strategy can be communicated and reinforced. Therefore, the involvement and psychological empowerment of middle management in the strategic decision process are elements of the control mechanism needed to develop emergent competitive strategies for timely implementation in today's dynamic business environment. This contemporary view sees management control systems (MCS) as a more active set of control elements so that it can provide individual managers with information and power to achieve their goals. Therefore, academic commentators have concluded that future research needs to focus on contemporary dimensions of MCS and behavioural outcomes to maintain the relevance of MCS contingency-based research. Consequently, there were four objectives for this study. The first objective of this research aimed to provide a more accurate description of the dimensions of the differentiation strategy. This has been achieved by adopting competitive methods that prior studies derived from a number of strategy theories (e.g., Miles and Snow [1978], Hofer and Schendel [1978], and Porter [1980]). Competitive methods have been described as the composition of different strategic dimensions that might be used to characterise a particular generic strategy. These more specific descriptions of strategy have been labelled strategic priorities by other researchers. The first aim of the second objective was to establish a more accurate description of organisations' strategic orientations that have greater generalisability than Porter's notion about the mutually exclusive implementation of his broadly described typologies. For the second aim of the second objective, the research aimed to provide a better prediction about an organisation's performance ability compared to Porter's financial performance proposition that requires the selection of a single priority as an organisation's strategic orientation. The results of the confirmatory factor analysis, within a structural equation modelling (SEM) technique, support the description of more specific dimensions of the differentiation strategy. Similarly, the cluster analysis indicates organisations adopt a single strategic priority, no strategic priority, or different combinations of these strategic priorities as their strategic orientations. Furthermore, the ANOVA and post hoc tests results show no significant difference in above-average performance when organisations place an emphasis on one or more of the four strategic priorities. Such results suggest that a more accurate prediction of organisations' performance may be based on one strategic priority or multiple strategic priorities in an organisation's strategic orientation. Additionally, the results are consistent with prior findings that do not support the accuracy of Porter's descriptions or prediction propositions. The third and fourth objectives examine the relationships that require path analysis to identify the direct and indirect effect of variables on relationships examined in this study. The third objective concerns the set of relationships between four strategic priorities and managerial performance. The regression analysis produced two significant positive (Product & Service Quality and Cost Leadership) and one significant negative (Product Innovation) relationship results. The use of the more descriptive dimensions of differentiation strategy provides new evidence that adds to the body of knowledge for a direct relationship between Product & Service Quality and managerial performance.
Finally, the fourth objective of this study examined the mediating effects of control elements, middle management involvement and empowerment, on the relationships between each of these specific strategic priorities and managerial performance. To achieve this objective, this research investigated, firstly, the four strategic priorities-involvement relationships and the four strategic priorities-empowerment relationships. Separate relationships between involvement and managerial performance as well as empowerment and managerial performance are examined. Results suggest significant different relationships exist between Product & Service Quality, Marketing/Brand Image, and Product Innovation strategic priorities and involvement as well as between these strategic priorities and empowerment. These significant different relationships results would not be available for researchers who examined differentiation or prospector strategy as a single variable. Furthermore, all relationships between involvement and managerial performance or empowerment dimensions and managerial performance were found to be significant and extend the scope of the findings by prior management accounting studies. Finally, significant or meaningful indirect (mediating) effects for each relationship were calculated using the results of the path analysis. Indirect effect calculations suggest that the mediating effects of middle management involvement as well as their influence and competence (two dimensions of empowerment) depend upon the selected strategic priority. The indirect effects for involvement, influence, and competence intimate they have a mediating effect on the separate relationships between Product & Service Quality, Marketing/Brand Image, and Product Innovation strategic priorities and managerial performance. However, involvement and influence do not have a mediating effect on the Cost Leadership strategic priority-managerial performance relationship. Additionally, the calculations suggest that only middle management's competence mediates the relationship between the Cost Leadership strategic priority and managerial performance. Also, the computations intimate that while autonomy does not mediate the relationship between Product Innovation and Marketing/Brand Image strategic priorities and managerial performance, autonomy does have a negative mediating effect on the Product & Service Quality-managerial performance and Cost Leadership-managerial performance relationships.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
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Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality". Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.
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Accounting numbers are not only the products of peripheral economic events, but, by and large, can be consciously influenced from the effects of calculated business decisions and the selective applications of alternative reporting procedures. In academic parlance, the term accounting quality, or lack thereof, is often used to describe the extent to which these convoluting influences create a disparity between economic fundamentals and their numerical portrayal. This doctoral thesis speaks to three aspects of accounting quality; (i) Earnings Thresholds: A Re-Examination of the Role of Earnings Management, (ii) Earnings Manipulation and the Investigation of 'Red Flag' Accounting Ratios, and (iii) An Empirical Analysis of Standard and Poor's (S&Ps) Core Earnings metric. Each topic is outlined in a separate research paper.
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Dunipace, Richard A. (Richard Alan). "The Industrial Representative's Perception of the Impact of Managerial Control Systems on Performance". Thesis, University of North Texas, 1995. https://digital.library.unt.edu/ark:/67531/metadc278008/.
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The objective of this study was to examine whether the factors which constitute the manufacturer/industrial-representative relationship, influence performance as predicted by control theory. In addition, the study evaluated the contribution of selected demographic factors such as size of the firm, and the representative's experience, on performance.
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McCurry, Christopher Todd. "Managerial control of the Army's integrated sustainment maintenance system from a national perspective". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA305795.
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Thesis (M.S. in Management) Naval Postgraduate School, December 1995.Thesis advisor(s): David F. Matthews, James E. Suchan. "December 1995." Includes bibliographical references. Also available online.
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Maconachie, Glenda Jo-Ann y n/a. "Invading the Spaces: Regulated Empathy, Managerial Control and Alienation in Two Government Agencies". Griffith University. School of Industrial Relations, 1996. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050831.113753.
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This thesis examines the transformation of work in two public sector organisations, the Commonwealth Employment Service and the Department of Social Security. The analysis considers the impact of organisational and technological change on operational staff at Administrative Service Officer 3 level within these agencies. The relationship between these changes, managerial control and the degree of alienation experienced by staff is highlighted. Considerable transformation of the labour process of workers in both organisations is evident. The most significant cause of these transformations has been facilitated by new technology. New technology has facilitated the reorganisation of work and permitted government policies to reorient the focus of these agencies. In both, a more professional relationship is being fostered between clients and staff, not only through government programs but also through a quality service emphasis. A close relationship between clients and public servants was contrary to all traditional notions of bureaucracy, where impersonality and impartiality are highlighted. This change in focus has been facilitated in the CES by circumstances which rendered newer staff unprepared in the face of increasing client numbers, inadequate training and constantly changing government policy. Staff under these circumstances resorted to empathetic behaviours and emotional labour to offset their deficiencies. These behaviours have now been incorporated into organisational practices. The emotional labour has become regulated empathy. In the DSS regulated empathy has been imposed upon staff as an outcome of new technology facilitating job redesign, and government policy requirements. The utilisation of emotional labour in the DSS is in an embryonic stage consistent with it having been imposed upon workers who were previously all but invisible to their clients. Regulated empathy is argued to be a new type of managerial control in the public sector, incorporating aspects of the worker's personality into the wage-effort bargain. Management has invaded spaces which were once private and has incorporated these into the labour process. Furthermore, it is concluded that the incorporation of these aspects into the wage-effort bargain has the potential to create incompatibilities between constructed work identities and non-work identities, resulting in psychological harm to workers.
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Sharpe, Diana Rosemary. "Shop floor practices under changing forms of managerial control : a comparative ethnographic study". Thesis, University of Manchester, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.630473.
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Recent debates, on changing forms of managerial control and work organisation, have often neglected the ways in which control systems are implemented and sustained in different contexts. The study makes a contribution, through presenting comparative case studies, of how managerial control systems are introduced and adapted within specific organisations. Through this approach it has been possible to identify similarities and differences in how control systems may be implemented and their outcomes across different contexts. The study presented focuses on specific areas that have been empirically underresearched concerning the related topics of; firstly how new forms of managerial control are implemented and the practices surrounding their introduction and maintenance or change on the shop floor. Secondly the study contributes to an understanding of shop floor processes within alternative forms of work organisation and management systems introducing empirical material to illustrate the importance of contexts and contingencies in influencing shop floor processes and outcomes. Thirdly the study contributes to the debate on the 'transferability' of work systems and management practices across multinational organisations, by examining the influence of context and contingencies on the extent to which practices are chosen to be implemented, how they are implemented and with what outcomes. A Japanese-Italian international joint venture in the car industry was chosen for the study, providing an interesting context in which to examine if, and how, parent company systems were transferred, adapted and sustained in an overseas subsidiary. Through comparative within and across case analysis of management initiatives on a greenfield and a brownfield site in the UK, it has been possible to research the influence of context and contingencies on how management systems are implemented and sustained, and their outcomes. By adopting a participant observer role on the shop floor it was possible to examine shop floor processes surrounding the introduction of new control systems, providing a rich contextual understanding of how management practices were received on the shop floor and how practices were influenced by context and contingencies. The findings illustrate how the change processes that took place across the sites were significantly influenced by the local context, the characteristics and orientations of the workers, and the socio-technical system in which the changes took place. The findings indicate that the success of organisations in transferring lean productionITQM systems into new contexts will be contingent upon features of the context in which they are introduced. Factors include the wider social, political and economic context, the nature of the local labour market and industry, the orientation of local workers and local managers, the coherence of human resource management practices and the social and technical system into which they are introduced. Contingent factors influencing outcomes will include the commitment of managers to the systems and their maintenance, and the ability of management to ensure a coherent approach, that is sustained at all levels in the organisation.
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Kim, Eunhee. "The Mechanism of Control in Organizations: Essays on Imperfect Measures of Managerial Talent". Research Showcase @ CMU, 2017. http://repository.cmu.edu/dissertations/965.
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Maconachie, Glenda Jo-Ann. "Invading the Spaces: Regulated Empathy, Managerial Control and Alienation in Two Government Agencies". Thesis, Griffith University, 1996. http://hdl.handle.net/10072/365897.
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This thesis examines the transformation of work in two public sector organisations, the Commonwealth Employment Service and the Department of Social Security. The analysis considers the impact of organisational and technological change on operational staff at Administrative Service Officer 3 level within these agencies. The relationship between these changes, managerial control and the degree of alienation experienced by staff is highlighted. Considerable transformation of the labour process of workers in both organisations is evident. The most significant cause of these transformations has been facilitated by new technology. New technology has facilitated the reorganisation of work and permitted government policies to reorient the focus of these agencies. In both, a more professional relationship is being fostered between clients and staff, not only through government programs but also through a quality service emphasis. A close relationship between clients and public servants was contrary to all traditional notions of bureaucracy, where impersonality and impartiality are highlighted. This change in focus has been facilitated in the CES by circumstances which rendered newer staff unprepared in the face of increasing client numbers, inadequate training and constantly changing government policy. Staff under these circumstances resorted to empathetic behaviours and emotional labour to offset their deficiencies. These behaviours have now been incorporated into organisational practices. The emotional labour has become regulated empathy. In the DSS regulated empathy has been imposed upon staff as an outcome of new technology facilitating job redesign, and government policy requirements. The utilisation of emotional labour in the DSS is in an embryonic stage consistent with it having been imposed upon workers who were previously all but invisible to their clients. Regulated empathy is argued to be a new type of managerial control in the public sector, incorporating aspects of the worker's personality into the wage-effort bargain. Management has invaded spaces which were once private and has incorporated these into the labour process. Furthermore, it is concluded that the incorporation of these aspects into the wage-effort bargain has the potential to create incompatibilities between constructed work identities and non-work identities, resulting in psychological harm to workers.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Industrial Relations
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Yu, Ka-hing Vincent. "A review of financial control in joint ventures in the People's Republic of China /". [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B1378819X.
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Towry, Kristy Lynne. "Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /". Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.
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Diab, Ahmed Abdelnaby Ahmed. "The social embeddedness of management accounting and control practices : a case from a developing country". Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508.
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This thesis explores the influence of traditional institutions on dominant economic institutions and on formal organisational practices. The aim is to provide a cultural, political and economic explanation of management control practices in a rural Egyptian agro-manufacturing setting. It delineates the state of 'institutional complexity' in an organisational field. Exploring inherent political volatility at the macro level, the work also investigates political aspects of economic organisations and the intermediary role of individuals who deal with these institutions. Theoretically, it triangulates institutional logics and labour process theories, linking higher-order institutions with mundane labour practices observed in the case study. It shows how workers use cultural institutions in resisting management, and how various institutional logics interact in shaping the company's management control practices. The institutional logics perspective helps capture the heterogeneity in the organisation, and clarifies how management control practices may carry a range of cultural meanings. Methodologically, the thesis adopts a post-positivistic case study approach. Empirical data were solicited in a village community, where sugar beet farming and processing constitutes the main economic activity underlying its livelihood. This traditional communal setting enabled the researcher to capture the influence of multiple institutional logics on organisational practices. Data were collected through a triangulation of interviews, documents and observations. The thesis concludes that, especially in LDCs agro-manufacturing settings, societal institutions play a central role not only in the design and implementation of management control systems but also in the mobilisation of labour resistance. Control can be effectively practiced, and be resisted, through such social systems. This thesis affirms the influence of individual agency and subjectivity on institutional logics. It contributes to literature by investigating institutional logics in a traditional communal context, in contrast to the highly investigated Western contexts; depicting the state of 'institutional multiplicity' in the field; and providing an inclusive definition of the social in the area of management accounting.
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Campos, Igor Alberto. "Improvement of managerial education of junior officers of the Venezuelan Navy". Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/23267.
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Approved for public release; distribution is unlimitedThe Venezuelan Navy, depends on its personnel, equipment, and facilities to successfully accomplish the Navy's mission. Therefore Naval operations rely on the ability of the officers to plan, organize, lead, and control the organization. Naval officers, whether senior or junior, hold positions as managers. For this reason a study was made of the educational background of officer candidates to determine the amount of management education they have received at the Naval Academy. From this study it was learned that although naval officers are generally well educated and trained; they are weak in the management area. In this thesis an attempt is made to show the basic elements necessary to improve such managerial education. Conclusions were drawn and recommendations were made to help the managerial development of Venezuela's Naval officers.
http://archive.org/details/improvementofman00camp
Commander, Venezuelan Navy
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MAISONDIEU, LaFORGE OLIVIER JULIEN PIERRE. "FINANCIAL CONTRACTING WITH CEOs: AN EXAMINATION OF WEALTH GENERATION OR RENT EXTRACTION IN AN ENVIRONMENT OF CHANGING CONTROL RIGHTS". University of Cincinnati / OhioLINK, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1085774853.
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Bogdanski, Daniel. "Performance of Young Public Firms : Managerial vs Outside Shareholder Control in an international context". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-317047.
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This paper studies the relationship between firm performance, proxied by Tobin's Q, and two distinct ownership types, managerial owned firms and outside owned firms. The sample consists of 2005 young firms from Europe and the US that incorporated since the dot-com-bubble 2001. Very similar to the pre-2001 period, young and highly funded firms are of popular concern. In particular their owners, founders and CEOs are topic of interest and serve as figurehead for their company, raising the question whether their firms perform better if they also own them or not and whether that differs with the institutional framework that the company is situated in. Thus the research question is the following: What is the effect of having management as majority shareholder(s) on the performance of the young firm in different environments? To find an answer, I used quantitative data from Orbis and analyzed it using time-series panel data, recent information using simple OLS as well as multiple analyses of variance. I find evidence of higher valuations of firms owned by managers, especially in countries with common law and stronger shareholder rights. I also find evidence of relatively lower valuations of firms owned by their managers when these are situated in code law countries or countries with stronger creditor rights. A surprising addition to the findings were extreme values of Tobin's Q that may indicate another bubble in the making, coincidentally closing the circle of this study.
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Spagnolo, Giancarlo. "Essays on managerial incentives and product-market competition". Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1999. http://www.hhs.se/efi/summary/500.htm.
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Waring, Justin J. "The social construction and control of medical errors : a new frontier for medical/managerial relations?" Thesis, University of Nottingham, 2004. http://eprints.nottingham.ac.uk/11819/.
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This thesis explores changes in medical professional work and regulation in the context of emerging 'patient safety' health policies. The study engages with three components of this policy. First, to what extent is the concept of error promoted in theory and policy being taken up within managerial practice and is this coterminous with the medical interpretation and construction of error? Second, how do medical professionals regard the introduction of new reporting systems to collect information about errors in their work? Third, what new organisational systems are being developed to analyse and control errors and how do these diverge with those approaches advocated and practiced by medical professionals? It has been estimated that one in ten of all inpatient admissions experience some form of error in the delivery of care, totalling 850,000 events a year. Given such findings a new policy framework is being developed to improve 'patient safety' in the NHS. Following the Human Factors approach a new error management system is being introduced that consists of incident reporting procedures for the collection of information about errors, matched by techniques to identify the "root causes", and promote organisational change. Of importance for this thesis is the impact of policy on established forms of medical regulation. Through predominantly qualitative research techniques, this study has been carried out within a single NHS hospital case-study involving medical and managerial occupational groups. The empirical findings suggest, firstly, that the medical construction of error is indeed divergent from that advocated in policy and practiced in management and leads to distinct trajectories for the control of error. Secondly, medical professionals are generally disinclined to participate in managerial forms of incident reporting, and where such a system is in place there is a high degree of localised professional leadership. Thirdly, it was found that alongside new managerial systems for the control of errors, there were also a range of professional-led systems embedded within medical work and the local organisation of the hospital that had precedence of other centralised hospital systems. In consequence, the ability of managerial systems to penetrate the working environment of medicine was negligible. In conclusion, it is argued that while this policy could appear to challenge the basis of medical professional regulation the social, cultural and structural context of medical work is adapting to maintain a high degree of medical control and resist managerial encroachment.
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Renneboog, Luc D. R. "Ownership, managerial control and the governance of poorly performing companies listed on the London and Brussels stock exchanges". Thesis, London Business School (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.244802.
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Reinking, Jeffrey. "The Diffusion of Digital Dashboards: An Examination of Dashboard Utilization and the Managerial Decision Environment". Doctoral diss., University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/6018.
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This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today's organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted in this area to confirm this anecdotal evidence. Using three theories, the phenomenon surrounding the diffusion of dashboards to the lower levels of the organization are examined based on 1) dashboards as a source of interactive management control and strategy alignment, 2) the impact of dashboard quality on strategy alignment, decision environment, and performance, and 3) the impacts on dashboard utilization from the antecedents of information content and task uncertainty and the consequences of user satisfaction and managerial performance.
The first study investigates why dashboards have been diffused to the lowers levels of today's organizations. The primary focus of this study is to develop an understanding about the extent of dashboard utilization by decision-makers and the antecedents and consequences of utilization that is responsible for the widespread acceptance of this technology. The data for this study is collected and analyzed through an explanatory cross-sectional field study utilizing a semi-structured questionnaire. Using data from interviews with 27 managers, a framework is developed that indicates strategy alignment and dashboards associated with interactive management control are the primary antecedents that drive dashboard diffusion. The dimensions of dashboard system quality and dashboard information quality mediate the relationship between an interactive dashboard and the extent of dashboard utilization, which leads to higher levels of managerial performance and organizational performance. This study contributes to the dashboard, strategy, and MCS literature by revealing that dashboards are not isolated technologies, rather they play an important role in the execution of strategy at the operational levels of an organization. In addition, dashboards can also function as an interactive management control, which leads to high levels of diffusion of dashboards throughout organizations. Prior strategy literature has examined strategy alignment at the higher levels and this study extends this research stream by investigating strategy alignment at the lower operational levels of the organization.
The second study utilizes the IS Success Model to explore the impacts of the antecedents of dashboard system quality and dashboard information quality on the managerial decision environment in addition to the resulting consequences or 'net benefit' of managerial performance and organizational performance. A field survey is used to collect data from 391 dashboard using managers to enable the analysis of the relationships predicted in the theoretical model. The theoretical model is analyzed utilizing PLS. The results show that two dimensions of dashboard quality, system flexibility and information currency, have a positive effect the managerial decision environment. The model indicates support for the consequences of managerial performance and organizational performance resulting from higher levels of decision quality in the managerial decision environment. The model also reveals that when the dashboard measures are strategy aligned, lower levels of dashboard system flexibility are associated with improved managerial decision environment. Therefore, when organizations design their dashboard systems to support strategy alignment, managers should not be afforded high levels of system flexibility to maintain their attention on the key performance indicators selected to align with strategy. This result is a primary contribution to the strategy literature that reveals that strategy aligned dashboards are more effective in environments where the dashboard flexibility is lower. Additionally, study two also extends the strategy literature by examining strategy alignment at the lower levels of the organization, since prior research has concentrated on the higher level strategic outcomes.
As dashboards become highly diffused and more managers utilize the technology, the likelihood that dashboard designers cannot provide dashboard content that fits the tasks performed by managers is higher. The third study investigates this fit between dashboard information content and task uncertainty to understand if the fit between the technology and task impacts the extent of dashboard utilization by managers based on the theory of task-technology fit (TTF). TTF predicts higher levels of utilization will increase user satisfaction and managerial performance. Data is collected from 391 managers that utilize dashboards in their weekly work life to analyze the relationships predicted in the theoretical model. PLS is utilized to analyze the theoretical model and indicates weak support of TTF impacting the extent of dashboard utilization. The model supports the hypotheses for the links between the extent of dashboard utilization and user satisfaction and managerial performance. Based on the weak findings from this theoretical model, a second model is developed and analyzed. The second model measures TTF through the mediation of task uncertainty between dashboard information content and the extent of dashboard utilization, while the first model measured TTF through interacting task uncertainty and dashboard information content. The results of the second model show strong support that TTF, as measured through mediation, increases the extent of dashboard utilization. This study contributes to the literature by empirically showing that more extensive levels of dashboard utilization are achieved through the antecedent of TTF, resulting in increased managerial satisfaction and managerial performance.Ph.D.
Doctorate
Dean's Office, Business Administration
Business Administration
Business Administration; Accounting
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Soobaroyen, Teerooven. "Management control systems and managerial dysfunctional behaviour : an empirical study of direct, intervening and moderating effects". Thesis, Aberystwyth University, 2007. http://hdl.handle.net/2160/ff3dc0a3-3757-47db-808b-ecee5f0f8eef.
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This study considers the perspective that Management Control Systems (MCS) have a general impact on managers' extent of dysfunctional behaviour. More specifically, this study models, and empirically tests, the effects of several control systems, namely Standard Operating Procedures (SOP), Budgetary Participation (BP) and Reliance on Accounting Performance Measures (RAPM) on two 'broader' forms of dysfunctional behaviour (gaming and information manipulation). Furthermore, task uncertainty (TU) and the superior's style in the use of controls (diagnostic vs. interactive - INT) are the first two selected contextual variables, with MCS modelled as an intervening mechanism between these contextual variables and dysfunctional behaviours. In addition, insights from the institutional / legitimacy perspectives are used to develop a third contextual variable - known as the legitimating nature of control systems (LNC), as perceived by managers – to be separately modelled as a moderating variable. Based on 130 responses of functional managers from a sample of Australian manufacturing companies, the findings regarding SOP provide new evidence on a much used control system in its role as a mechanism constraining gaming practices whilst the findings relating to BP are particularly significant in demonstrating the primarily motivational benefits of BP and its role in defusing both information manipulation and gaming practices. Notably, it brings empirical support to the theoretical arguments for participative budgeting (Shields and Shields, 1998) in contrast to claims that it encourages budget games (Hansen et al., 2003; Lukka, 1988). However, RAPM is found to have a significant enhancing effect on both the managers' extent of information manipulation and gaming activities but it does not have a significant intervening effect for TU. This is in sharp contrast to Hartmann's (2000; 2005) expectations on the central role of uncertainty in the RAPM contingency framework. The 'beneficial' nature of an 'interactive' superior, as argued in Simons (1995; 2000), is put into question with the finding that such an outlook might actually enhance managerial dysfunctional behaviour. The overall implications of this interactive style and the levers of control framework are also considered in the light of recently published studies. Finally, the findings suggest that a higher agreement to LNC interacting with the various control systems appears to intensify instances of dysfunctional behaviour. This also provides empirical evidence on the extent to which legitimacy arguments - rather than efficiency/rational ones - may be pertinent in understanding the role of controls in organisations.
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Wohlgemuth, Veit [Verfasser] y Martin [Akademischer Betreuer] Eisend. "Microfoundations of dynamic capabilities: employee involvement, managerial trust, control, and routinization / Veit Wohlgemuth. Betreuer: Martin Eisend". Frankfurt (Oder) : Universitätsbibliothek der Europa-Universität Viadrina Frankfurt, 2014. http://d-nb.info/1056876328/34.
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Klöckner, Oliver. "Buy-outs in Family Businesses changes in corporate governance, instruments of managerial control, and financial practices /". Wiesbaden Gabler, 2009. http://d-nb.info/99270572X/04.
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Zhuravel, Yuliia y Elisabeth Svenson. "“Trust not control!” Where is the comma? : The role of managerial control and trust in employees’ shirking in the virtual work setting". Thesis, Linköpings universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-177771.
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Background: The literature has traditionally seen shirking as a negative phenomenon that leads to the productivity loss of individuals and organizations and thus has to be confronted with the help of control in the form of monitoring. However, considering that in the nowadays popular virtual work setting the ability to apply some controls can be hindered and the ethicality of electronic performance monitoring is questioned, there is a need to rethink the established view on shirking and explore the role of trust in it. Aim: Examine how managerial controls and trust impact employees’ shirking in the virtual work setting through the lens of employees’ perceptions. Methodology: A qualitative study was conducted using semi-structured interviews. The interviewees are nine employees from various industries in Sweden who have less than 5 years of working experience in total and have been working within their last company for at least 6 months face-to-face and at least 6 months virtually under the supervision of one manager. Findings: The analysis revealed that employees who receive the control and trust that they want from their managers generally do not shirk, even with none or little monitoring when working virtually, but those who experience mismatches between control and trust wanted and received either tend to shirk or risk getting burnout and/or quitting the company. This highlights the importance of considering employees’ needs for both control and trust when addressing shirking in the virtual work setting. Moreover, a potential positive aspect of shirking was found in the way that occasional moderate shirking in combination with control and trust matches can have a positive impact on employees’ well-being and productivity in the long-term.
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余家興 y Ka-hing Vincent Yu. "A review of financial control in joint ventures in the People's Republic of China". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31266290.
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Casanueva, Antonio. "Management control systems and their use in aligning managerial values : the case of a Mexican microfinance bank". Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/97360/.
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Management control (MC) is a behavioural issue. Senior managers seek to align managerial endeavours with the organisation’s objectives. Traditionally, alignment has focused on seeking to ensure that managers support organisational aims by motivating, rewarding, and even monitoring, the achievement of assigned targets. MC was originally mainly about financial targets, before broadening to include nonfinancial performance measures. However, there is evidence to suggest that organisations may also seek to align managerial “values” with those of the organisation. Organisational attempts to influence managerial mindsets through the MC process raise non-trivial questions regarding the procedures and systems involved, the reasons for apparently expanding into attempts to influence thinking, and the possible consequences of such attempts. These questions form the basis of the present study. This thesis reports on a case study of Compartamos Bank, a Mexican organisation with a religious ethos, selected through theoretical sampling. Compartamos claims to have the “person” at the centre of its philosophy. The thesis contributes to the MC literature by broadening the scope of value systems. The findings suggest that value systems are not just a means of boosting performance and accomplishing organisational aims; they may also be used to foster managers’ development on various personal dimensions. Evidence from the case study suggests that frequent reinforcement of the organisation’s philosophy through its value system, along with a boundary system, may enhance “value congruence”. However, using these MC mechanisms may also cause various unintended side-effects. In detailing the implementation process of a value system, the study fills a gap identified in the MC literature regarding whether and, if so, why organisations may implement “softer” approaches involving the encouragement of shared values, and what may be the possible consequences of doing so.
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Lockan, Steffen. "The contribution of knowledge management to the managerial process of positioning global load control for strategic effectiveness". Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95628.
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Thesis (MBA)--Stellenbosch University, 2012.Global Load Control (GLC) is a three-centre network with offices in Cape Town (South Africa), Brno (Czech Republic) and Istanbul (Turkey) that provides Weight&Balance services to its parent company, Lufthansa, and other airlines. The strategic direction of GLC includes growth in terms of expanding its customer base and target market as well as diversification into other services in the field of Ground Operations. Many of the airlines are re-evaluating their business model and service offering in order to increase their profitability and competitiveness in an industry that is going through a period of transformation. Historically, the industry has seen very small profit margins, which are expected to remain under immense pressure due to difficult macroeconomic conditions and strong competition. The human capital of GLC and the knowledge that exists within the organisation were identified as strategic assets during the strategy process. The shift towards a knowledge-driven economy and the importance of the ´knowledge worker´ has been acknowledged by scholars as well as the business community. Since then, ways to manage knowledge work and the productivity of the knowledge worker have received lots of attention. However, due to the contextual and subjective dimensions of knowledge, no blueprint exists for its successful implementation. The aim of the paper was to identify the contribution of knowledge management to the managerial process of positioning Global Load Control for strategic effectiveness. The research confirmed the growing recognition of the relevance of tacit knowledge as well as the importance of social capital to the organisational knowledge and intellectual capital, respectively. Important and relevant knowledge were found to be tacit and often lying in the action itself, which makes it difficult to codify and share with other employees. Strategic effectiveness of Global Load Control ultimately was found to be the ability to continuously support the customers in increasing their competitiveness, thereby creating strong ties with GLC as a business partner. This included the ability to maintain or increase its cost effectiveness and identifying new ways for the customer to gain an advantage. The research revealed that parts of the knowledge required for achieving this lie with the customer, which implied that they had to be integrated into the organisation´s knowledge base. Knowledge creation was found to be central in utilising GLC´s human capital to increase its intellectual capital. The importance of the social dimension, both internally and externally, was shown throughout the paper and found to be the linking element. Not ignoring the role and contribution of the physical infrastructure to the process of knowledge sharing, HR practices and policies play a vital role in creating enabling conditions for knowledge sharing and building of social capital, which are prerequisites for the creation of organisational knowledge and the development of GLC´s intellectual capital. Rather than being a stand-alone process, knowledge management is to be seen as a philosophy that provides valuable insights and gives guidance to the managerial processes of an organisation. When viewed as an integral part of the business, knowledge management can greatly contribute to positioning the organisation for strategic effectiveness. However, for this to happen, the subjective, dynamic and contextual nature of knowledge has to be acknowledged and the impact of factors such as organisational culture and learning styles be researched and integrated into the knowledge management strategy. The findings in this paper apply to the organisation researched only. However, it contributed to the body of knowledge by complementing the theoretical frameworks around knowledge management and intellectual capital with practical findings. It thus supports other organisations in identifying suitable research approaches and topics in their own organisation and allows academics to refine and question current concepts and thereby continue to develop our understanding of knowledge management.
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Ponomareva, Yuliya. "Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance". Doctoral thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-52162.
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This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). While the corporate governance perspective on managerial discretion focuses mainly on the costs associated with delegation, the strategic management perspective emphasizes its benefits in creating value for the firm. Building on research in corporate governance and strategic management, this dissertation develops and empirically tests a theoretical framework that explains how the two distinct dimensions of managerial discretion jointly influence organizational outcomes. The proposed framework illuminates the importance of balance between the restraining and enabling decisions undertaken by professional managers. This dissertation makes a two-fold contribution to the field of corporate governance. First, it identifies and explains organizational and environmental forces that jointly shape strategic and governance dimensions of managerial discretion, redefining the concept. Second, it conceptually and empirically explores an integrative model of managerial discretion within the broader corporate governance framework, providing evidence of the joint effects of governance and strategic dimensions of discretion on organizational outcomes. The results suggest that the effect of governance dimension of managerial discretion on a firm’s performance is contingent on the strategic dimension of discretion. This draws attention to potential strategic implications of board monitoring over managerial decision making. While the majority of studies emphasize the benefits of increased control over managerial decision making, particularly stressing board monitoring, this dissertation also considers the benefits of delegation for firms’ strategic development. By reversing the polarity of the current emphasis on disciplining managers, this dissertation provides a more balanced view of the notion of corporate governance. The value of this approach derives from the integrated model, which highlights the benefits and the costs of delegation.
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Curcio, Riccardo. "An empirical study of rights issues, managerial equity control, and technical analysis of financial markets : recent UK experience". Thesis, London School of Economics and Political Science (University of London), 1993. http://etheses.lse.ac.uk/2435/.
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The present thesis is an empirical investigation into various aspects of the functioning of financial markets. The first chapter includes two studies of the behaviour of the stock market: in the first one, the reaction to announcements of rights issues is analysed and several hypotheses are tested for a sample of UK companies. In the second study a switching regression model is applied to aggregate stock price data to see if a two-states model is better able to describe the behaviour of stock market prices. The second chapter investigates the empirical relationship between managerial ownership of shares and corporate performance, using a panel dataset of UK manufacturing companies. The two measures of performance investigated are: market valuation, as expressed by Tobin's Q, and total factor productivity growth, measured by estimating a production function. The explicit consideration of companies with dual structures of voting rights enables me to study the effects of a disparity in the ownership of equity and votes by managers, and the effects of the concentration of voting rights which is made possible by departures from one share-one vote. Finally, the ability of technical analysis to predict future price behaviour is analysed in the third chapter which consists of three studies. The first reports the results of an experiment in which a Chartist product has been tested for its ability to help users to predict future asset price movements. The second analyses the behaviour of three major exchange rates around support and resistance levels. The third tests two competing theories for their ability to explain the clustering observed in quoted prices. The approach used in this study of technical analysis differs from the previous ones since it employs inputs provided by technical analysts themselves and subjects them to empirical analysis, rather than trying to reproduce the 'data generation process' of technical analysts.
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Danielsson, Hannes y Erik Novo. "Chefsrollen i omställningen till distansarbete -En kvalitativ studie om distansarbetets påverkan på relationen mellan chefer och anställda". Thesis, Örebro universitet, Institutionen för humaniora, utbildnings- och samhällsvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-89971.
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During the Covid-19-pandemic, many organizations have reorganized into teleworking to reduce the spread of the virus. The work is moved to the home, which requires the individual to carry out the same work remotely. The purpose of this qualitative study is to investigate whether, and if so how, a transition to full-time teleworking can affect the traditional managerial role based on managers and employees’ experiences. Central questions that are asked are whether the managers control and support of employees change during telework. This study is based on responses from six interviewees in white-collar work in the technology, banking, finance and insurance industries. The study's theoretical framework consists of Allvin's concept of flexibility through empowerment and Snell's theory of control systems. The results of the study indicate that teleworking does not have to lead to major changes in the managerial role. On the other hand, relationship-oriented leadership becomes of great importance in teleworking, as employees become isolated and experience feelings of not belonging to the workgroup. The flexibility that can arise in teleworking means that employees have increased control and independence over the work which means that they make their own decisions to a greater extent. Finally, it emerges that the managers play a more supportive role in teleworking and that communication between managers and employees becomes more open.Under Covid-19-pandemin har många organisationer varit tvungna att göra en omorganisering till distansarbete för att minska smittspridningen. Arbetet har förflyttats till hemmet vilket ställt krav på individen att fortfarande genomföra samma arbete, men nu på distans. Syftet med denna kvalitativa studie är att undersöka om, och i så fall hur, en övergång till distansarbete på heltid har påverkat den traditionella chefsrollen utifrån chefers och anställdas upplevelser. Centrala frågor som ställts är om chefers kontroll och stöttning av anställda förändras vid distansarbete. Studien baseras på svar från sex intervjupersoner inom tjänstemannayrken i teknik-, bank-, finans- och försäkringsbranschen. Studiens teoretiska ramverk består av Allvins begrepp flexibilitet genom förtroende samt Snells teori om kontrollsystem. Studiens resultat har visat att distansarbete inte behöver leda till större förändringar av chefsrollen. Däremot har det visat sig att relationsorienterat ledarskap är av stor betydelse vid distansarbete, när de anställda blir isolerade och upplever känslor av bristande samhörighet till arbetsgruppen. Det har också framkommit att flexibiliteten som kommer av distansarbetet gör att anställda får en större kontroll över arbetsuppgifterna och upplever en högre grad av eget beslutsfattande än tidigare. Slutligen visar studien att cheferna intar en mer stöttande roll vid distansarbete och att kommunikationen mellan chefer och anställda därmed blir öppnare.
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Hemsing, Malte y Fadi Baker. "The Effects of Tight Budgetary Control on Managerial Bahaviour in the Swedish Public Sector : Emphasizing Motivation, Commitment, Satisfaction and Stress". Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28065.
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This thesis study is about the effects of tight budgetary control on managerial behaviour in the Swedish public sector. Managerial behaviour represents the four variables; motivation, organizational commitment, stress, and satisfaction. As previous research mostly investigated the effects of tight budgetary control on organizational performance in the private sector, this study can be seen as one of the first that focus on managerial behaviour and is based on the public sector. For the data collection process, an online questionnaire was created that has been distributed via email to the different participants. Moreover, the study is based on a sample of 62 managers from different municipalities and universities throughout Sweden. The result of the thesis research study revealed that the majority of the local managers in the Swedish public sector actually experience tight budgetary control. Furthermore, the statistical test of the created hypotheses showed that the behavioural factors, both, organizational commitment and stress were respectively negatively and positively related with tight budgetary control. However, for the behavioural variables of motivation and satisfaction no significant results have been found.
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Castro, Rodrigo Rocha Monteiro de. "Regime jurídico das reorganizações: a necessária distinção das reorganizações societárias, empresariais e associativas para proteção jurídica do investimento privado". Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6890.
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Previous issue date: 2015-09-21This thesis provides a new approach to reorganizations by initially identifying reorganization as a category in which the following reorganizations are inserted (i) corporate; (ii) business; and (iii) associative. This distinction leads to the necessary comprehension that the legal framework applicable to each type of reorganization is different and that the person carrying the reorganization may choose from one of these types of reorganization to fulfil its own interests or to have personal gains without sharing them with the other shareholders (when such person is a controlling shareholder) or with any shareholder (when such person is a managerial controller). This scenario is stressed when the capital structure of companies change and mainly in public listed companies subject to minority corporate control or managerial business control. There are incentives for choosing one of these reorganizations types to prevent certain persons (all the shareholders or only the minority shareholders, as the case may be) from participating in the decision making process (corporate approval of the reorganization), from exercising rights that they are entitled when other types of reorganizations are chosen (such as a mandatory offer of acquisition of shares or right of withdrawal) and from benefiting the same conditions applicable to the person that chooses the type of the reorganization. Therefore, based in the different legal frameworks of reorganizations and conflicts that may exist between controlling/minority shareholders and partner/managerial controller, it is necessary to create mechanisms to protect the private investment
Esta tese oferece um novo tratamento às reorganizações, ao identificar, inicialmente, que a reorganização é gênero, de que são espécies as reorganizações (i) societárias, (ii) empresariais e (iii) associativas. Essa distinção leva ao necessário reconhecimento de que os regimes jurídicos aplicáveis, a cada espécie, são distintos, e podem ser modulados pelo protagonista da reorganização para satisfação de interesses próprios ou para obtenção de ganhos pessoais, sem compartilhá-los com os demais acionistas (no caso de protagonismo de controlador societário) ou com qualquer acionista (no caso de protagonismo de controlador gerencial). Esse estado de coisas se potencializa com a modificação da estrutura de capital das sociedades, sobretudo das companhias abertas, que se sujeitam a controle societário minoritário ou controle empresarial gerencial. Nesses ambientes, com efeito, surgem incentivos para modulação de reorganizações, de modo a privar determinados agentes (a totalidade dos acionistas ou apenas os acionistas minoritários, conforme o caso) de participar do ato deliberativo, de exercer direitos previstos em outras modalidades de reorganização (como OPA ou retirada) e de aproveitar condições negociadas pelo protagonista. Daí a necessidade de, partindo-se da premissa da existência de distintos regimes jurídicos de reorganização e de conflitos entre controlador/minoritário e sócio/controlador gerencial, criarem-se instrumentos para proteção do investimento privado
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Bruwer, Juan-Pierré. "The relationship(s) between the managerial conduct and the internal control activities of South African fast moving consumer goods SMMES". Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2357.
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Thesis (DTech (Internal Auditing))--Cape Peninsula University of Technology, 2016.Although South African Small, Medium and Micro Enterprises (SMMEs) play an imperative role in the stimulation of the national economy, previous research studies show that these business entities have severe sustainability problems as approximately 75% of these business entities fail after being in operation for only three years. The latter dispensation is pinned on the belief that South African SMMEs make use of inadequate and/or ineffective internal control systems. Taking into account that a system of internal control comprises five inter-related elements, as well as the fact that management is responsible for the internal control in their respective business entities, this research study placed focus on determining the relationship which exist between the managerial conduct of management and the internal control activities evident in South African fast-moving consumer goods (FMCGs) SMMEs. In order to achieve the latter, two literature reviews were conducted (see Chapter 2 and Chapter 3) and, in turn, quantitative data were collected through a questionnaire and analysed accordingly through both descriptive statistics and inferential statistics (see Chapter 5). Based on the analysed data, a very weak negative statistically significant relationship was identified between the managerial conduct of management and the internal control activities evident in South African FMCG SMMEs. Regardless of the very weak negative statistically significant identified relationship, the results vindicate the importance of appropriate managerial conduct, as well as adequate and effective internal control activities. Stemming from this, a new proposed framework (Control Legacy-K Framework) was developed which South African FMCG SMMEs can implement to help enhance their overall sustainability which, in turn, can help them fortify their continuation rate in the foreseeable future (see Chapter 6).
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Alves, Adriano Bertoldo. "Desenho e uso dos sistemas de controle gerencial e sua contribuição para a formação e implementação da estratégia organizacional". Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27102010-235256/.
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Para assegurar o alcance de seus objetivos, as organizações utilizam sistemas de controle gerencial (SCG), os quais podem ser analisados sob duas dimensões distintas. A primeira é a dimensão desenho, que compreende as características de configuração técnica dos SCG. A segunda é a dimensão uso, que representa as diferentes finalidades de aplicação dos SCG nas organizações. Além disso, o escopo de análise pode considerar o conjunto de SCG ou apenas parte dele. Pode-se afirmar que as pesquisas sobre SCG têm se caracterizado por uma abordagem reducionista em relação à dimensão analisada e, também, em relação ao escopo de controles considerados na análise. O objetivo desta pesquisa é analisar o conjunto de SCG, em suas dimensões desenho e uso, e identificar sua contribuição para a formação e implementação da estratégia organizacional. Para tanto, realizou-se um estudo de caso em uma instituição de ensino superior brasileira, explorando aspectos relevantes da configuração e uso dos SCG. Concluiu-se que as principais contribuições dos SCG para a formação e implementação da estratégia organizacional são: (i) direcionar a formação da estratégia organizacional; (ii) comunicar diretrizes, propósitos e prioridades; (iii) definir limites de atuação da organização e de seus membros; (iv) monitorar realização de planos e (v) estimular a aprendizagem organizacional. Constataram-se, como resultado da pesquisa, características dos SCG que prejudicam o estímulo à aprendizagem organizacional: (i) o desconhecimento ou invalidação dos critérios de mensuração pelos gestores; (ii) a fraca conexão entre controles cibernéticos e controles de planejamento; (iii) a ausência de uma visão integrada dos resultados apontados pelos diferentes SCG; (iv) a falta de articulação dos SCG com informações tipo feed-forward com outros SCG e (v) o uso interativo com foco exclusivo em aspectos internos à organização. O aperfeiçoamento desses aspectos pode proporcionar melhor aproveitamento dos benefícios do SCG e aperfeiçoar o modelo de gestão. Este trabalho não contemplou controles de remuneração e recompensa, nem controles informais, de maneira que se recomenda, como oportunidade de pesquisa futura, incluir esses controles na análise da configuração e uso dos SCG nas organizações. Assim, espera-se que os resultados deste trabalho contribuam para o desenvolvimento da teoria sobre SCG e, também, para maior efetividade de seu uso nas organizações, provendo elementos relevantes para uma melhor compreensão de sua influência na formação e implementação da estratégia organizacional.In order to ensure the achievement of its objectives, the organizations use management control systems (MCS), which can be analyzed by two different dimensions. The first is the design dimension, which comprises the features of the MCSs technical configuration. The second is the use dimension, which represents the different purposes of MCSs application in the organizations. Moreover, the scope of analysis can consider the set of MCS or just a part of it. In general, the research on MCS has been characterized by a reductionist approach regarding the dimension analyzed, and also regarding the scope of controls considered in the analysis. The objective of this research is to examine the MCS package, in its design and use dimensions, and identify its contribution to the formation and implementation of organizational strategy. This way, it was carried out a case study in a Brazilian higher education institution, exploring relevant aspects of configuration and use of MCS. It was concluded that the main contributions of MCS to the formation and implementation of organizational strategy are: (i) guide the formation of organizational strategy; (ii) communicate guidelines, goals and priorities; (iii) define the domain of organizational activities and organizational members; (iv) monitor the achievement of plans; and (v) stimulate the organizational learning. In addition, as findings of this research, it was concluded that the features of the MCS that undermine the incentive to organizational learning: (i) the ignorance or invalidation of the measurement criteria by managers; (ii) the weak connection between cybernetic controls and planning controls; (iii) the lack of an integrative view of the results indicated by different MCS; (iv) the lack of articulation between MCS with feed-forward information and others MCS; and (v) the interactive use with exclusive focus on internal aspects of organization. The improvements of these issues may support better usage of the MCS and provide additional benefits from management model. This study did not contemplate reward and compensation controls, neither informal controls, so it is recommended, as an opportunity of future research, include these controls in the analysis of MCS design an use in the organizations. Therefore, it is expected that the results of this study contribute to the development of MCS theory, likewise to a greater effectiveness of MCS use in the organizations, providing relevant information to a better understanding of its influence in formation and implementation of organizational strategy.
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Sharma, Umesh Prasad. "Context and change in management accounting and control systems a case study of Telecom Fiji Limited /". The University of Waikato, 2009. http://hdl.handle.net/10289/2660.
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This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji. It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji). The definition of MACS for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers). The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory. This theory has often been associated with institutional embeddedness (stability). The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change. Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms. Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund. Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised. The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices. While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji. The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes. The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes. The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere. It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.
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Harrington, Robert P. "Forecasting corporate performance". Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/54515.
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For the past twenty years, the usefulness of accounting information has been emphasized. In 1966 the American Accounting Association in its State of Basic Accounting Theory asserted that usefulness is the primary purpose of external financial reports. In 1978 the State of Financial Accounting Concepts, No. 1 affirmed the usefulness criterion. "Financial reporting should provide information that is useful to present and potential investors and creditors and other users..."
Information is useful if it facilitates decision making. Moreover, all decisions are future-oriented; they are based on a prognosis of future events. The objective of this research, therefore, is to examine some factors that affect the decision maker's ability to use financial information to make good predictions and thereby good decisions.
There are two major purposes of the study. The first is to gain insight into the amount of increase in prediction accuracy that is expected to be achieved when a model replaces the human decision-maker in the selection of cues. The second major purpose is to examine the information overload phenomenon to provide research evidence to determine the point at which additional information may contaminate prediction accuracy.
The research methodology is based on the lens model developed by Eyon Brunswick in 1952. Multiple linear regression equations are used to capture the participants’ models, and correlation statistics are used to measure prediction accuracy.Ph. D.
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James, A. E. C. "Stress in the ambulance service : An investigation into the sources of occupational stress perceived by managerial, control and operational staff of the Devon ambulance service". Thesis, University of Bradford, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.381016.
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Diniz, Otávio Augusto dos Santos. "Método para avaliação do desempenho de programas das leis orçamentárias do Estado de São Paulo /". Franca, 2018. http://hdl.handle.net/11449/153919.
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Orientador: Ana Elisa PéricoResumo: A chamada Administração Pública Gerencial emergiu por volta dos anos 70 como resposta à crise do Estado. As principais características que diferenciam esse modelo de administração da burocracia tradicional são a gestão por resultados, a busca por novas formas de controle, orientação para o cidadão-usuário e accountability. Inicialmente, o movimento reformista ocorreu no Reino Unido, Nova Zelândia e Austrália, tornando-se praticamente universal nas décadas seguintes. No Brasil, as principais ações em direção à reforma datam do início dos anos 90, com desestatizações e implementação de reformas constitucionais, legais e administrativas nos anos que se seguiram. Em todos os Entes da Federação brasileira, o instrumento de planejamento das ações governamentais é o orçamento público, composto por três leis que devem formar um todo integrado, a saber: o Plano Plurianual (PPA), de médio prazo, com validade de 4 anos, contendo as diretrizes, prioridades e metas do governo para o período; a Lei de Diretrizes Orçamentárias (LDO), anual, com as prioridades que nortearão a elaboração da Lei Orçamentária Anual (LOA), este o terceiro instrumento, o qual se constitui no orçamento em si. No Estado de São Paulo em particular, o Plano Plurianual vigente foi estruturado de acordo com as diretrizes do Orçamento para Resultados (OpR), uma metodologia desenvolvida no próprio Estado e cuja principal característica é o alinhamento entre ações, programas e objetivos estratégicos definido pelo governo.... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: The so-called Managerial Public Administration emerged around the 1970s as a response to the state crisis. The main characteristics that differentiate this management model from traditional bureaucracy are results-based management, the search for new forms of control, citizen-user orientation and accountability. Initially, the reform movement took place in the United Kingdom, New Zealand and Australia, becoming practically universal in the following decades. In Brazil, the main actions towards reform date back to the early 1990s, with de-statification and implementation of constitutional, legal and administrative reforms in the years that followed. In all of the Brazilian Federation's institutions, the instrument for planning government actions is the public budget, composed of three laws that must form an integrated whole, namely the medium-term Pluriannual Plan (PPA), valid for 4 years, containing the government's guidelines, priorities and goals for the period; the Annual Budget Guidelines Law (LDO), with the priorities that will guide the elaboration of the Annual Budgetary Law (LOA), the third instrument, which constitutes the budget itself. In the State of São Paulo in particular, the Pluriannual Plan in course was structured according to the guidelines of the Budget for Results (OpR), a methodology developed in the State itself and whose main characteristic is the alignation among actions, programs and strategic objectives defined by the government. In order to control... (Complete abstract click electronic access below)
Mestre
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Pastuh, Daniel [Verfasser], Mike [Gutachter] Geppert y Christoph [Gutachter] Dörrenbächer. "Dynamics of power & managerial control in the contemporary service sector : safeguarding organizational value creation within & beyond conventional workplaces / Daniel Pastuh ; Gutachter: Mike Geppert, Christoph Dörrenbächer". Jena : Friedrich-Schiller-Universität Jena, 2019. http://d-nb.info/1207271640/34.
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Moreira, Vanessa Berlato. "Critérios e condições dos planos de participação nos lucros ou nos resultados e sua inserção no controle de gestão: estudo de casos em indústrias do interior paulista". Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-22042008-090805/.
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O objetivo geral deste trabalho foi de examinar os critérios e condições do plano de participação nos lucros e nos resultados (PPLR) adotado nas indústrias visando ao seu conhecimento para posterior investigação da sua inserção no controle gerencial. A realização deste trabalho deu-se por meio do estudo de casos em quatro indústrias. Para alcançar o objetivo geral foi necessário identificar nas empresas: aspectos que caracterizam os planos de recompensa objetivando o conhecimento dos critérios e condições definidos para o funcionamento do plano, com o intuito subliminar de estudar-se a percepção que as partes (superiores e subordinados) têm do plano. Dentre os casos estudados, dois apresentaram o PPLR inserido no controle de gestão, os demais apresentaram uma inserção parcial. Foram identificados também os fatores relevantes à continuidade da empresa, verificando se há relação entre indicadores do plano de recompensa e esses fatores. De forma geral, o estudo dos casos sugeriu que as empresas estudadas confiam na capacidade motivacional de uma gratificação financeira adicional, além do salário e 13º salário, pois a praticam. Entretanto, a formulação de um plano de recompensa financeira baseada no desempenho parece não ter sido uma prática totalmente espontânea nas empresas. Sua implantação decorre parcialmente de pressões sociais e da regulamentação do PPLR, que se constituíram em aspectos catalisadores. Observou-se, ainda, ao analisar como o plano adotado nas empresas estudadas poderia estar inserido no controle de gestão, que as empresas têm consciência de que os indicadores de desempenho do plano devem estar associados a informações relevantes para a empresa. No entanto, percebeu-se que a forma como as empresas fazem tal associação é problemática, refletindo em planos parcialmente inseridos no controle de gestão das empresas. A percepção dos empregados também foi verificada ao analisar-se a inserção do PPLR no controle de gestão das empresas. Em algumas delas foram identificados grupos de pessoas indiferentes ao plano, que percebiam que seus esforços não eram nele avaliados, sequer reconhecidos. Tais observações minimizam o potencial de congruência de objetivos do PPLR e, portanto, enfraquece sua inserção no controle de gestão. A ausência de identificação dos empregados com o plano pode ser resultado da dificuldade no estabelecimento de indicadores para cada uma das áreas. As justificativas da inserção parcial do PPLR no controle de gestão das empresas apontadas encontram-se atreladas aos casos estudados não sendo possível sua generalização.The main goal of this research was to analyze the Brazilian industries profit and gain sharing plan, called PPLR, criteria and conditions, considering that are many motivations for its adoption. This knowledge acquisition will be used further to investigate the PPLR insertion on managerial control. This research was carried out through case studies in four industries located in Sao Paulo state. For the purpose of the research general objective, it was necessary identify in the companies: aspects that could characterize the reward plan objecting the knowledge of the criteria and condition for the functioning of the plan, with the intention subliminal of studying the perception that the parts (superiors and subordinated) have of the plan and the company critical success factors, verifying if there is relation between indicators of the reward plan and this factors. Two cases presented a managerial control inserted PPLR, and the other two presented a partial managerial control inserted PPLR. The industries critical success factors were also identified to confirm the relationship between the PPLR`s indicators and them. In general, the study of the cases suggested that the studied companies trust in the motivational capacity of a additional financial gratuity, besides the salary and Christmas bonus, because they practice it. But the formulation of a financial reward plan based in the performance seems not be a spontaneous practice related of the companies. Its implementation is probably a consequence of the social and legal pressure, which could be an aspect catalyser in their adoption. Besides this, when analyzing how the plan adopted by the studied companies could be inserted in the management control, it was possible observe that the companies have conscience that the performance indicators of the plan should be associated to the critical success factors for the company, therefore, it was possible notice that the way in which the companies do this association is problematic, reflecting in plans inserted partially in the managerial control systems of the company. The employees PPLR\'s perception was also analyzed to grasp the PPLR managerial control insertion. Analyzing the PPLR perception was detected the existence of group of people, in the studied companies, that are indifferent to the plan because these groups perceive that their efforts were not valued by the plan adopted in the companies. Such perceptions minimize the goal congruence potential of the plan adopted, and minimize its insertion on the managerial control. The lack of employees PPLR appreciation may be a consequence of the difficult in establishing indicators for all of their areas. The reasons for the PPLR partial aid to the control that outcome from this study are associated with the companies studied and can not be generalized.
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Lowes, Bryan. "Control and directors' remuneration in large British companies : an empirical investigation of directors' shareholdings and remuneration, and the implications of remuneration patterns for managerial theories of the firm". Thesis, University of Bradford, 1985. http://hdl.handle.net/10454/4201.
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Literature on the divorce of ownership from control has emphasised the declining proportion of shares owned by salaried managers who control large companies. Because these salaried managers have negligible proprietarial interest in the companies they manage, some writers have suggested that they will have different motives to owner-managers. In particular, managers' direct pecuniary interests may cause them to pursue company growth at the expense of profit, for managers' salaries tend to be related to the size of the companies which they manage rather than the profitability of those companies. These alternate motivations were incorporated in various managerial theories of the firm developed in the late 1960's which emphasised company growth as a key objective. An investigation of the shareholdings and salaries of the directors of major British companies confirms that the proportion of total shares held by company directors has fallen over the years, though it is argued that shareholdings are still large enough to allow directors to exercise effective control over their companies. In addition, while the proportion of total shares held by directors is small, these shareholdings are often large in absolute terms and constitute a significant source of directors' income, though the size of directors' shareholdings varies considerably between industries. Combined dividend income and capital appreciation of shareholdings match the remuneration which directors receive as salary income. It is argued that these profit-related income elements are sufficiently large to cause directors to attach priority to profitability goals. This proposition is explored through statistical analysis of the relationship between directors' remuneration and company performance. Regression results show that as the definition of directors' remuneration is broadened to include dividends and capital appreciation as well as salary, company size variables diminish in importance as determinants of remuneration and profitability variables predominate. Managers do have an incentive to pursue profitability.
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Muir, Andrew. "'Completing the performance jigsaw' : improving managerial control and enhancing organisational performance through the introduction of a wide range of performance measures : a longitudinal study in a Scottish local authority". Thesis, Abertay University, 2001. https://rke.abertay.ac.uk/en/studentTheses/c98f2a62-1bb9-46d9-adcf-a90578b30ef2.
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Organisations today are becoming increasingly complex, both internally in terms of structures and externally in respect of their strategies, and management perceive conventional performance measures alone as being inadequate for appraisal or control. Many examples are cited where the system of performance review has shed light on the real drivers of value in organisations, thus indicating profound changes in the business process. The purpose of this research is to investigate the outcomes of introducing a range of performance measures, both financial and non-financial, as a means of improving managerial control and enhancing organisational performance in the public sector. The research has focused on a number of direct labour organisations/services within one Scottish local authority (the Council) and included the investigation of performance measures in the areas of quality, innovation, productivity, employee co-operation, and the more traditional measure of profitability (statutory target). Issues surrounding the transfer of private sector techniques into the public sector organisations are also considered, as is the evolving nature of local authority management. The research findings, conducted over a four year period (1996-1999), are based upon the results of longitudinal surveys undertaken during that period. The research also incorporates the results from a similar survey carried out by the Accounts Commission in 1998, into all local authority direct labour organisations in Scotland. This latter survey provided an overview of these organisations and examined specifically their management arrangements, financial position and how they monitor and control their finance. The results of this Accounts Commission survey were further supplemented by the findings of a subsequent detailed investigation by the Commission in 1998 of the local authority with the largest DLO financial deficit in Scotland. The outcomes from both of these Accounts Commission surveys were used to compare and contrast the research outcomes of introducing a performance management regime into the Council, using a wide range of performance measures, and to illustrate the benefits of adopting such a strategy. Finally, the research describes how certain frameworks were developed to assist with the implementation of the performance management regime and to help implement a number of other initiatives relating to the regime. These other initiatives have been included in the thesis in order to place the performance management regime in context and to highlight the complexity of the situation. Indeed, the complexity of the situation has made the conduct of the research in itself complex and multifaceted. This has in turn, given a unique insight into the development of a performance management regime over time and provided an array of converging evidence upon which to base the research survey conclusions. It is anticipated that these conclusions, along with the development of the frameworks, in particular the Focus Improvement Team (FIT) concept, will contribute significantly to the enhancement of professional practice in the area of public sector performance management. Metaphorically speaking, it could be said that the Focus Improvement Team concept was used to FIT together various pieces of the Performance Jigsaw in order to provide a comprehensive picture of organisational performance. This picture (see Figure 12 below) helped to tell the story of the organisation by depicting elements of the past, present and future potential performance, which provided a basis for better understanding and organisational learning. This picture and the use of a wide range of performance measures, also helped to improve managerial control and enhance organisational performance of the DLO’s/DSO’s in the Council.