Thèses : « Accounting technologies »

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Candeo, Matteo <1994&gt. « Automation technologies in accounting and auditing within public accounting firms ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15945.

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Automation technologies in accounting and auditing within public accounting firms During recent years new trends related to technology have developed at a rapid pace, accounting and auditing are the professions more vulnerable to the change. Even if the positivity or negativity of these developments, it is necessary to understand deeply the meaning of words as Internet of Things, big data, cloud accounting, robotic process automation (RPA), artificial intelligence (AI) and blockchain in order to better understand their effects within public accounting firms. It was observed an higher research activity for what concern the auditing field with respect of the accounting one, this study will so focus also to accounting profession so as to compare the evolution of both of the disciplines affected by these new technologies. With this study it is intended to investigate the effects of the application of these technologies on accounting and auditing field. In particular the purpose is to dig up the pros and cons of these automations within the professionals’ perceptions of the possible future developments. The research will be conducted through questionnaires and interviews with auditors and accountants of the greater public accounting firms with a focus on the quality rather than the quantity of the data gathered. The research questions that are the cornerstone of this study are: 1) How the cutting-edge technologies are affecting the accounting and auditing field and the relative professions? 2) What are the accountants and auditors’ stances compared to the automation technologies impact?

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Peace, Collin. « Implications of Emerging Technologies on the Accounting Profession ». Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.

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Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this study are meant to further inform, educate, and provide clarity as to what current or aspiring accounting professionals can expect as they venture into a transformed accounting landscape.

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Kulyk, L. V. « Information technologies in the account of calculation of employment payment for employees ». Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10923.

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Etmannski, Tamara R. « Accounting for sustainability in Bengal : examining arsenic mitigation technologies using Process Analysis Method ». Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:349d4c46-1259-49c1-be2b-46f2cb394894.

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This thesis shows how the Process Analysis Method (PAM) can be applied to assess technologies used to mitigate arsenic from drinking water in rural India, using a set of sustainability indicators. Stakeholder perspectives, gathered from a fieldwork survey of 933 households in West Bengal in 2012, played a significant role in this assessment. This research found that the ‘Most Important’ issues as specified by the technology users are cost, trust, distance from their home to the clean water source (an indicator of convenience), and understanding the health effects of arsenic. It was also found that none of the ten technologies evaluated are economically viable, as many do not charge user-fees, which creates reliance upon donations to meet recurring costs. Utilisation of a technology is strongly related to sociocultural capital, but in many cases, features that contribute to sociocultural value, like regular testing of the treated water, are not included in the financial budget. It is suggested that increased awareness might change attitudes to arsenic-rich waste and its disposal protocols. This waste is often currently discarded in an uncontrolled manner in the local environment, giving rise to the possibility of point-source recontamination. All technologies proved to have difficulties in dealing with waste, except the Tipot and Dug wells which produce no waste. Of the methods considered, the BESU technology scored highest, but still only with 47-62% of the maximum scores achievable within each domain. This explains the widespread failure of mitigation projects across the region. The indicators and metrics show where improvements can be made. A model scheme based on these findings is outlined which could be applied with the objective of increasing utilisation and improving sustainability. It can be concluded that a product stewardship approach should be taken in regard to design, implementation and operation of the technologies, including the creation of a regulated toxic waste collection and disposal industry.

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Afanasieva, Inna, et Natalia Kyryk. « Features of the development of accounting in the conditions of digitalization ». Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54581.

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1. Русіна Н. В. Використання програмного забезпечення в аудиті. Кіровоградський інститут регіонального управління та економіки, 2011. URL: http://dspace.kntu.kr.ua/jspui/bitstream/123456789/562/1/58.pdf. 2. Афанас’єва І.І., Розмислов О.М. Сучасні тенденції трансформації управлінського обліку. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Вип. 48. К.: ДУІТ, 2020. С. 77-86 URL: https://em.duit.in.ua/index.php/home/article/view/18/20. 3. Осмятченко В.О., Олійник В.В. Стан та перспективи розвитку бухгалтерського обліку в контексті зміни технологічних укладів, 2018. URL: ///C:/Users/User/Downloads/96- 341-1-10-20190409.pdf. 4. Пчелянська Г.Б., Маркова Т.Д., Дойчева К.С. Особливості аудиту в комп’ютерному середовищі, 2016. URL: ///C:/Users/User/Downloads/208-1290- 1-10- 20170621.pdf. 5. Афанас’єва І. Інформаційна система управлінського обліку в умовах діджиталізації економіки. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Dbg/ 49/ R/^ LEІN? 2021/ C/ 32-41/ DOI^ 10/32703|2664-2964-2021-49-32-41/ URL^ https://em.duit.edu.ua/index.php/home/article/view/3/3/
Modern tendencies of information technologies development, their influence on transformation of functional tasks of accounting are considered. The main advantages of using software products to ensure the interconnection of all management subsystems and the effective operation of the accounting system are analyzed.

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Espling, Daniel. « Enabling Technologies for Management of Distributed Computing Infrastructures ». Doctoral thesis, Umeå universitet, Institutionen för datavetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-80129.

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Computing infrastructures offer remote access to computing power that can be employed, e.g., to solve complex mathematical problems or to host computational services that need to be online and accessible at all times. From the perspective of the infrastructure provider, large amounts of distributed and often heterogeneous computer resources need to be united into a coherent platform that is then made accessible to and usable by potential users. Grid computing and cloud computing are two paradigms that can be used to form such unified computational infrastructures. Resources from several independent infrastructure providers can be joined to form large-scale decentralized infrastructures. The primary advantage of doing this is that it increases the scale of the available resources, making it possible to address more complex problems or to run a greater number of services on the infrastructures. In addition, there are advantages in terms of factors such as fault-tolerance and geographical dispersion. Such multi-domain infrastructures require sophisticated management processes to mitigate the complications of executing computations and services across resources from different administrative domains. This thesis contributes to the development of management processes for distributed infrastructures that are designed to support multi-domain environments. It describes investigations into how fundamental management processes such as scheduling and accounting are affected by the barriers imposed by multi-domain deployments, which include technical heterogeneity, decentralized and (domain-wise) self-centric decision making, and a lack of information on the state and availability of remote resources. Four enabling technologies or approaches are explored and developed within this work: (I) The use of explicit definitions of cloud service structure as inputs for placement and management processes to ensure that the resulting placements respect the internal relationships between different service components and any relevant constraints. (II) Technology for the runtime adaptation of Virtual Machines to enable the automatic adaptation of cloud service contexts in response to changes in their environment caused by, e.g., service migration across domains. (III) Systems for managing meta-data relating to resource usage in multi-domain grid computing and cloud computing infrastructures. (IV) A global fairshare prioritization mechanism that enables computational jobs to be consistently prioritized across a federation of several decentralized grid installations. Each of these technologies will facilitate the emergence of decentralized computational infrastructures capable of utilizing resources from diverse infrastructure providers in an automatic and seamless manner.

Note that the author changed surname from Henriksson to Espling in 2011

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Stoner, Gregory Neil. « Learning, students' skills and learning technologies (old and new) in the development of accounting education ». Thesis, University of Glasgow, 2013. http://theses.gla.ac.uk/4224/.

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This submission represents a journey of learning about learning within accounting education, and, in particular, the role of learning technologies and students’ skills in the process of learning. The work presented was published over the past decade and a half and addresses issues concerned with accounting education both past and present, and includes research on the author of the first printed text on double entry bookkeeping, Fra’ Luca Pacioli. The overriding research interest at the core of this submission and which has guided the various and varied phases and themes within in it is a concern to learn from how learning technologies are and have been an integral part of the educational environment, and to gain insight into how learning technologies might best be utilised in the field of accounting education. The work is presented in two themes with an additional two publications related to methodological approach. The first theme is related to students’ skills and technology and the second theme includes historical research into early accounting education. The published work in these themes is predominantly represented by research published in leading refereed journals in the fields of accounting education and accounting history. The additional two publications are included as they relate to and illustrate the methodological approaches that underlie the overall approach to the research that is presented and developed in the two themes: an approach that privileges, as far as practical, subjects’ contextual understandings of their worlds. Given the diversity of the work included in this submission there is no single research question and there are a diverse range of contributions. The work included contributes to our understanding of the introduction and utilisation of learning technologies in the teaching of accounting, both printed books in the 15th century and Information Technology (IT) in the late 20th/early 21st centuries, and the skills required to facilitate learning within the discipline of accounting. The practical value and importance of the research is supported by, inter alia, reference to the author’s applied work (not part of the submission) that illustrates how the published work contributes to good practice in skills development and the introduction and integration of learning technologies in the accounting curriculum. The papers on IT skills adds to our understanding of the IT skills that students bring with them to university, and raises awareness of the need to challenge the taken for granted assumptions about the abilities of new generations of students. The work on generic skills, whilst showing the importance of skills development also highlights the complexities in this area particularly in relation to issues concerned with confidence in making choices, in the subject matter, via modelling choices, and in time management: not knowing what to do, what to study. The paper on matrix accounting in a Russian university illustrates the potential of an approach to accounting education that is facilitated by the use of IT based learning. The work on Pacioli contributes significantly to our knowledge and understanding of Pacioli as a pioneer in the field of accounting education, and the role of his writing within Summa in the education, development and spread of double entry bookkeeping and accounting, in particular by relating the works to literature in fields such as renaissance art, educational systems and social development. In contrast, the sole authored work on Pacioli concentrates on an element of the minutiae of the bookkeeping process, the accounting for goods inventory, traces the longevity of this method of recording transactions, and shows how this had potential to provide important decision information to merchants, who were the prime market for Pacioli’s writing at the time. The two themes addressed in this submission include works that have individually made unique and significant contributions to the fields of accounting education and accounting history, and the two publications included to illustrate the methodological approach have made a contribution methodologically and to the finance literature. Taken together the works presented also provide a significant and original contribution to the knowledge and understanding of the role of learning technologies in accounting education and, by investigating new learning technologies in the different periods of time, provide a platform for further research to help us to appreciate the importance of technologies in accounting, and in accounting education.

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Bruno, Adriana. « The construction of an new accrual accounting system evidence from laboratory life : Campania region ». Doctoral thesis, Universita degli studi di Salerno, 2014. http://hdl.handle.net/10556/1775.

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2012 - 2013
In recent decades the dissemination and the adoption of New Public Management (NPM) ideas has been significant within the new public sector (Hood 1991, 1995). The New Public Management is a model that privileges “quantification”, often by adopting managerial instruments from the business sector. The main points of NPM could be summarized as a replication of private sector practices focus on quantification, especially in accounting (Olson , et al., 1998). One such key innovation is the adoption of accrual accounting from business enterprise. The debates about the adoption of accrual accounting and financial reporting techniques by the public sector have been widespread over the last decade. Accrual-based system are not necessarily consistent with Public entities. Many scholars have discussed the (in)appropriateness of accrual-based accounting systems, as an alternative to cash-based or obligation-based systems (Pollit & Bouckaert, 2004; Broadbent & Guthrie, 2008). Conversely, some note that cash-based accounting does not allow the government to obtain all necessary information regarding liabilities and potential benefits related to investments (Christensen & Parker, 2010). Thus, the study of accrual accounting by governments is challenging for researches. In the literature on accrual accounting in the public sector, it is possible to distinguish at least two big opposite main streams, the first of these reflect questions as “why the adoption is desirable”. The study underlines the benefit and useful of information in terms of managerial effectiveness to move to accrual accounting (Hyndman & Connolly, 2011; Ryan, 1998); proponents of public sector reform depict bundles of techniques as politically neutral mechanisms for enhancing strategic decision making and for improved efficiency in evaluating performance and service costs (Guthrie, 1998). Most accrual accounting studies are ex-post studies; however, recently, the debate about accrual accounting has shifted recently onto implementation issue (Caccia & Steccolini, 2006; Lapsley & Wright, 2004; Broadbent & Guthrie, 2008). Thus, the second one ponders questions pertaining to the “complexity” in the translation of the accrual based methodologies adopted by private sector organizations into public sector agencies. This research is located in this stream. A literature review on NPM reveals that accrual accounting is depicted as self-evident in New Public Management literature (Lapsley, et al., 2009 ). However is problematic its implementations. After several years of this reform the unresolved question is: what is accrual accounting means in practice for government? For the majority of cases, our current knowledge is based on ex post studies, that is why we focus on the emergence of a system to enrich our understanding of what accrual accounting means in practice for government. This research analyzes the initial stage of development of an accrual accounting system. The research site is Italy, a country where a process of reform is underway across the whole government (Legislative Decree n. 118/2011). This research focus on the specific context of regional government also offers distinctive evidence because it has been neglected by the extant national (Caperchione, 2008) and international (Broadbent and Guthrie, 2008; Jagalla et al., 2011) literature. This research is largely informed by the social construction of science studies, whose most eminent scholar is Latour (Latour, 1979, 2013). Indeed, in science and technology studies there is a body of social studies that focuses on the creation of scientific facts and examines how the scientist interact to produce accepted technologies: the “social construction of technology” (SCOT). This research analyzes the initial stage of development of an accrual accounting system as the emergence of new technologies (Latour, 1987). Policy documents are the text by which government reform takes place. Adopting this framework, (policy as a blueprint) the analysis of relevant policy documents facilitates the capture of the meaning of accrual accounting and enhances understanding of how the process of reform takes place. Before analyzing the shaping of accrual accounting in the public sector, it is necessary to understand the meaning of accounting and to focus our attention on the analysis of two key elements behind a government process of reform: the first one is the policy documents by which the reform is disclosed; the second one is the networking of institutional actors behind the text and controversies between key institutional players, the policy makers. In this research the social-constructionism approach is adopted. The study setting for this research is the regional level of government (Campania region) where a trial period is underway. This work aims to participate in the debate on the effects of the decision to adopt accrual accounting in government, particularly in regional bodies. Campania is a region in the South of Italy where accrual accounting has not yet been implemented. Thus, the experimental introduction of accrual accounting in regional government offers an exceptional opportunity to study the manner by which such systems are enacted, constructed, fabricated (Preston, et al., 1992). The data for this study was collected in several ways: compiling and analyzing law and key policy documents, monitoring dedicated institutional websites. The discussions which took place through video- conversations in a region in the trial are analyzed. The main result of this research is: the adoption of accrual accounting is seen as self-evident by NPM advocates (Lapsley, et al., 2009 ). However, the evidence collected to date reveals an absence of a well- defined template for the implementation of accrual accounting in government. In particular problematic aspects in some technical issues: the interpretation and fabrications related to the shaping of the standard; the identification of administrative phenomena on an accrual basis, the introduction of new procedures to carry out the process, adaption of the structure for managing new information flows. This study contributes to understand the complexity of apparently neutral tools involved in a Public Sector reform. This research reveals the emergence of an accrual accounting system that relates to technical, managerial, and political influence. Accrual accounting implementation in central government has been studied in many countries with similar findings of difficulties in detecting effective systems in use. More recent studies of accrual accounting in Australia highlight the significant role of management consultants as interpreters of what accrual accounting is, or should be, the authors talked about a phantom image of accrual accounting” (Christensen and Parker, 2010). A recent study reveals that the reform in UK established accounting practice was reshaped by the adopters of accrual accounting, but the subsequent practices were still very different from private sector practice. The policy outcome is defined as “accounting mutations” (Lapsley, 2012). This work aims to participate in the debate on the effects of the decision to adopt accrual accounting in government, particularly in regional bodies. In the past, this perspective has been deployed in studies of accounting in action (Miller & O’Leary, 1990; Robson, 1992; Preston et al., 1992). [edited by author]
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Lukianova, A. « Organization of accounts receivable in the use of information technology ». Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

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Olsen, Linnéa. « Can Chatbot technologies answer work email needs ? : A case study on work email needs in an accounting firm ». Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85013.

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Work email is one of the organisations most critical tool today. It`s have become a standard way to communicate internally and externally. It can also affect our well-being. Email overload has become a well-known issue for many people. With interviews, follow up interviews, and a workshop, three persons from an accounting firm prioritise pre-define emails needs. And identified several other email needs that were added to the priority list. A thematic analysis and summarizing of a Likert scale was conducted to identify underlying work email needs and work email needs that are not apparent. Three work email needs were selected and using scenario-based methods and the elements of PACT to investigating how the characteristics of a chatbot can help solve the identified work email overload issue? The result shows that email overload is percept different from individual to individual. The choice of how email is handled and email activities indicate how email overload feeling is experienced. The result shows a need to get a sense of the email content quickly, fast collect financial information and information from Swedish authorities, and repetitive, time-consuming tasks. Suggestions on how this problem can be solved have been put forward for many years, and how to use machine learning to help reduce email overload. However, many of these proposed solutions have not yet been implemented on a full scale. One conclusion may be that since email overload is not experienced in the same way, individuals have different needs - One solution does not fit all. With the help of the character of a chatbot, many problems can be solved. And with a technological character of a chatbot that can learn individuals' email patterns, suggest email task to the user and performing tasks to reducing the email overload perception. Using keyword for email intents to get a sense of the email content faster and produce quick links where to find information about the identified subject. And to work preventive give the user remainder and perform repetitive tasks on specific dates.

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Єсманчук, С. В., et Т. М. Бочило. « Інформаційні технології в бухгалтерському обліку ». Thesis, Видавництво СумДУ, 2009. http://essuir.sumdu.edu.ua/handle/123456789/22592.

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Mackevičiūtė, Asta. « Apskaitos tvarkymo kompiuteriais technologijos ir jų kokybės vertinimas ». Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070816_153158-58063.

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Tyrimo objektas – apskaitos tvarkymo kompiuteriais technologijos. Tyrimo tikslas – išanalizavus teorinius ir praktinius apskaitos informacijos tvarkymo kompiuteriais technologijos aspektus bei nustačius svarbiausiuosius šios technologijos vertinimo kriterijus ir rodiklius ištirti ir įvertinti apskaitos informacijos tvarkymo technologijų, naudojančių tris skirtingas apskaitos informacines sistemas, kokybę. Tyrimo metodai: monografinis, palyginimo, loginės analizės ir apibendrinimo, grafinio vaizdavimo, anketinės ir interviu apklausos, statistinio duomenų apdorojimo, duomenų analizės ir sisteminimo, porinio palyginimo, daugiaaspekčio vertinimo bei kiti mokslinio tyrimo metodai. Naudojant monografinį, palyginimo, loginės analizės ir apibendrinimo mokslinio tyrimo metodus buvo išanalizuoti apskaitos kompiuterizavimo tikslingumą atskleidžiantys veiksniai ir svarbiausieji apskaitos informacijos tvarkymo technologijos aspektai bei suformuluoti pagrindiniai reikalavimai, keliami apskaitos informacijos tvarkymo kompiuteriais technologijai, o taip pat parinkta apskaitos informacijos tvarkymo technologijos kokybės tyrimo metodika, sudaryta šios technologijos kokybės vertinimo kriterijų ir rodiklių sistema bei sudarytos apskaitos informacijos tvarkymo technologijos kokybės rodiklių metrikos. Siekiant išvengti tų pačių kokybės savybių vertinimo naudojant skirtingiems kriterijams priskirtus rodiklius, buvo atliktas jų optimizavimas. Naudojant anketinės ir interviu apklausos, statistinio... [toliau žr. visą tekstą]
Research object: technologies of computerized accounting. Research aim: after analyzing theoretical and practical aspects of computerized accounting technology and after determining the main criteria and indexes of this type of technology, to investigate and evaluate the quality of computerized accounting technologies, which use three different information systems of accounting. Research methods: monographic, comparison, logical analysis and generalization, graphical representation, questioning and interviewing, statistical management of data, data analysis and systematizing, pair comparison, multi – aspect evaluation and other scientific research methods. The expedient factors of computerized accounting and the most important aspects of computerized accounting technology were analyzed using monographic, comparison, logical analysis and generalization methods. Fundamental requirements for the computerized accounting technology were also formulated. Moreover, the methology, analysing the quality of computerized accounting technologies, and the system of criteria‘s and indexes‘ quality evaluation were selected and created. The metrics of quality indexes were formed. These indexes were optimized in order to avoid the evaluation of the same quality characteristics. The significance of quality criteria and indexes was determined using the methods of questioning, interviewing, statistic management of data and pair comparison. The value of quality indexes was determined using the... [to full text]

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Черемісіна, С. Г. « Прогресивні технології підготовки фахівців ». Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60686.

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Вельми відчутною для національної економіки є проблема висококваліфікованих кадрів. Проте спостерігається гострий дефіцит фахівців і насамперед професіоналів. З року в рік знижується рівень знань студентів. Згідно з дослідженням Міністерства освіти і науки України, IQ студентів за останні роки знизився з 107 до 96 балів.

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Giagouris, Pavlos, et Julia Martinsson. « En kvalitativ studie om kreditgivning, redovisning och förtroende ». Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-19982.

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Bakgrund: Kreditgivare är en av företagets viktigaste intressenter och de använder redovisning som informationskälla. Vilken information de grundar sitt beslut i och hur de använder redovisning har dock ändrats de senaste decennierna. Likaså har redovisningen i sig utvecklats då den för större företag blivit mindre konservativ. Konservatism i redovisning är ett sätt att hantera osäkerhet på vilket studier visar att kreditgivare föredrar. För att redovisningen ska vara användbar krävs att det finns förtroende för den. Förtroende har visat sig vara viktigt i affärsrelationer men är tämligen outforskat både i relation till kreditgivning och till redovisning. Detta förenas och studien ser närmare på dels redovisningens roll vid kreditgivning till större företag och hur kreditgivare påverkas av mindre konservativ redovisning, dels förtroendets roll vid kreditgivning. Syfte: Syftet är att öka förståelsen för vilka faktorer som påverkar ett kreditbeslut. Detta uppnås genom att undersöka både vilken betydelse hårda faktorer såsom redovisningsinformation har vid kreditgivning och mjuka faktorer såsom förtroende. Metod: Studien har utgått från en kvalitativ ansats då tidigare forskning efterfrågar det. Sex intervjuer har genomförts med sju respondenter som vardera arbetat mellan 15-35 år med kreditgivning till företag. Detaljerade beskrivningar har återgetts från intervjuerna som sedan analyserats utifrån studiens analysmodell och huvudbegrepp. Slutsats: Studien visar att redovisningen har en central roll vid kreditgivning till större företag då deras årsredovisningar är så pass transparenta och informationsrika idag. Kassaflödesanalysen är det mest relevanta då företagets återbetalningsförmåga är det primära. Studien visar att kreditgivare främst baserar beslutet på bokslutsutlåning vilket visar vilken central roll redovisningen har. Kreditgivarna påverkas inte i märkbar utsträckning av att redovisningen för större företag blivit mindre konservativ då de alltid gör egna justeringar, bedömningar och analyser. De anpassar sig utefter vad de får och tillämpar alltid egna försiktighetsåtgärder vilket innebär att huruvida företaget redovisat konservativt eller ej inte är det avgörande. Vidare visar studien att förtroendet för företagetoch dess ledning samt redovisningen spelar en avgörande roll och är fundamentalt vid kreditgivning. Ärlighet och kompetens värderas högre än företagets välvilja.
Background: Creditors are one of a firm’s most important stakeholder and accounting is one of their source to information. The information on which they base their credit decision and how they use accounting has changed during the past decades. Likewise, the report itself has developed as it for larger firms become less conservative. Conservatism in accounting is a way of dealing with uncertainty, which studies show that creditors prefer. In order for accounting to be useful, trust must exist. Trust has proven to be important in business relationships but is rather unexplored both in relation to credit granting and to accounting. This is combined and the study examines partly the role of accounting in credit granting to large firms and how less conservative accounting affects creditors, partly the role of trust in credit granting. Purpose: The purpose of the study is to increase understanding of the factors that influence a credit decision. This is achieved by examining both the importance of hard factors such as accounting information in credit granting, as well as soft factors such as trust. Method: The study has been based on a qualitative approach as previous research demands it. Six interviews were conducted with seven respondents who each have worked between 15-35 years with credit granting to companies. Detailed descriptions have been reproduced from the interviews, which has been analysed based on the study’s analysis model and main concepts. Conclusion: The study shows that accounting has a central role in credit granting to large firms as their annual reports are so transparent and rich in information today. The cash flow analysis is the most relevant as the firm’s repayment capacity is primary. The study shows that creditors mainly base their decision on financial statement lending, which shows the central role of accounting. Creditors are not significantly affected by the fact that accounting for large firms has become less conservative as they always make their own adjustments and always apply their own precautionary principle, which means that whetherthe firm has reported conservatively or not is not decisive. Furthermore, the study shows that trust in the firm and its management as well as the accounting plays a crucial role and is fundamental in credit granting. Honesty and competence are valued higher than the firm’s benevolence.

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Wiberg, Amanda, et Lisen Wulkan. « Hur digitaliseringen påverkar redovisningskonsulters arbete under rådande Covid-19-pandemi : En kvalitativ jämförande studie mellan redovisningskonsulter från små, medelstora och stora redovisningsbyråer ». Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-84759.

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Den digitala utvecklingen i samhället har under lång tid påverkat redovisningsbranschen och redovisningskonsulters arbete i form av att det gått från pappersarbete till att använda datorer och digitala hjälpmedel för att utföra arbetet. Denna utveckling har även inneburit ett mer effektivt och noggrant arbete tack vare digitaliseringen. Tidigare forskning har behandlat hur redovisningsbranschen påverkas av den digitala utvecklingen, det som däremot inte har studerats tidigare är den inverkan Covid-19 har i relation till digitaliseringen och redovisningskonsulters arbete. Samhället påverkas av den pågående Covid-19-pandemin i flera avseenden där redovisningsbyråer berörs av de restriktioner som uppkommit till följd av pandemin. Syftet med studien är att öka förståelsen för hur digitaliseringen påverkar redovisningskonsulters arbete under rådande Covid-19-pandemi. Syftet är även att studera om det föreligger skillnader mellan redovisningskonsulter från små, medelstora och stora redovisningsbyråer gällande dess arbete. För att besvara syftet har en kvalitativ studie tillämpats där det empiriska materialet samlats in genom semistrukturerade intervjuer. Totalt intervjuades elva redovisningskonsulter från redovisningsbyråer av varierande storlek runt om i Sverige. Resultatet visar att redovisningskonsulters arbete påverkas av både Covid-19 och digitaliseringen där konsulterna även anser att Covid-19 har påskyndat digitaliseringen till viss del. Samtliga redovisningskonsulter är positiva till den digitala utvecklingen och menar att det bidrar till ett mer effektivt arbete. En slutsats som framkommit är att Covid-19 ökat distansarbetet bland redovisningskonsulter på medelstora och stora byråer, medan majoriteten från små till största del fortfarande arbetat från kontoret. Även det fysiska mötet har minskat bland samtliga redovisningskonsulter till följd av Covid-19, vilket har resulterat i att digitala hjälpmedel används i större utsträckning. Enligt konsulterna har distansarbetet fungerat tack vare att digitaliseringen gett de förutsättningar som krävs för att kunna arbeta digitalt och på distans. Ytterligare presenterar även studiens resultat att redovisningskonsulter från små byråer generellt sett är mer positiva till att ta hjälp av andra i branschen, medan de från medelstora och stora snarare anser att det handlar om att följa med i konkurrensen.
The digital development in society has for a long time affected the accounting profession, where the accounting consultants' work has changed from working with papers to the usage of computers and digital technologies. This has led to more efficient and accurate work, owing to the digitalization. Previous studies have investigated how digital development impacts the accounting profession, however, the effect of Covid-19 has not been investigated in relation to digitalization or the work of accounting consultants. The restrictions which arose as a result of Covid-19 have affected companies, including accounting firms. Therefore, the purpose of this study is to increase the understanding of how the digitalization affect the work of accounting consultants during the Covid-19 pandemic. Also, to observe if there are differences between accounting consultants from small-, medium- and large-sized accounting firms regarding their work. A qualitative method has been used to answer the purpose, where the empirical material has been collected from semi-structured interviews. Eleven consultants from accounting firms of different sizes located in Sweden have been interviewed. The result of the study shows that the accounting consultants' work is affected by both Covid-19 and the digitalization, furthermore the consultants also imply that Covid-19 has accelerated the digitalization to some extent. All consultants are positive regarding digital development and its contribution to more efficient work. A conclusion that has emerged among consultants from medium-sized and large accounting firms, is that Covid-19 has led to more work from other places than the offices. Those from small firms have instead had the opportunity to work from the office to a higher degree. Physical meetings have decreased due to Covid-19, which has resulted in the use of more digital technologies. According to the consultants, digitalization has provided the conditions needed to be able to practice the work more digitally and from other places than the office. Further, the result shows that consultants from small accounting firms are generally more positive to exchange experiences with others in the profession, in comparison with those from large and medium-sized firms.

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Pinto, Mariana Dórea Figueiredo. « Abordagem de gênero no trabalho no campo da contabilidade no Estado de Sergipe ». Universidade Federal de Sergipe, 2009. https://ri.ufs.br/handle/riufs/4625.

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This research on the gender perspective aimed to analyze how effective is the potential for change / democratization of social relations, highlighting the representations of the work and training of professionals in the accounting of a private company in Aracaju. The study presents qualitative characteristics based on historical-critical approach, seeking to understand the facts so articulated, without isolating them from the context in which they originate. The knowledge obtained was supported by various sources of information: the relevant literature dealing with theoretical concepts considered relevant as work, training, technological innovation and gender, the consultation documents and statistics on the labor market and the profile of Brazilian accountants; implementation of semi-structured interviews with thirteen respondents, with five women and eight men. We observed the expansion of female presence in the field of accounting, accountants with 37% in Sergipe, including high school. We noticed also the residence of the phenomenon of targeting vertical, sexual division of work, indicating that the stereotyping of roles still remain in the organization of the company. Even with high level of skills in the professional male, the accountants still face prejudices: receive lower wages, are barriers to vertical ascent - access to more challenging positions and positions with greater autonomy and power in the hierarchy of work the company. In general, the respondents consider that for the function of counter, there is little demand in the area qualified.
Esta pesquisa sobre o trabalho no campo da Contabilidade em Sergipe, sob a perspectiva de gênero, visou analisar como se efetiva o potencial de transformação/democratização das relações sociais, destacando as representações sobre o trabalho e a formação de profissionais da Contabilidade de uma empresa privada de Aracaju. A pesquisa apresenta características qualitativas com base na abordagem histórico-critica, visando compreender os fatos de maneira articulada, sem isolá-los do contexto em que se originam. O conhecimento obtido teve o apoio de diferentes fontes de informação: a literatura pertinente com teóricos que abordam conceitos considerados relevantes como: trabalho, formação profissional, inovações tecnológicas e gênero; consulta a documentos e estatísticas sobre o mercado de trabalho e o perfil dos contabilistas brasileiros; realização de entrevistas semiestruturadas com treze respondentes, sendo cinco mulheres e oito homens. Observamos a ampliação da presença feminina no campo da Contabilidade, com 37% contabilistas em Sergipe, inclusive com elevada escolaridade. Constatamos, também, a permanência do fenômeno da segmentação vertical, divisão sexual do trabalho, indicando que os estereótipos de papéis ainda persistem na organização da empresa. Mesmo com elevado nível de qualificação, em relação ao profissional do sexo masculino, as contabilistas continuam ainda enfrentando preconceitos: recebem salários menores, encontram barreiras para a ascensão vertical - acesso a cargos e posições mais desafiadoras, com maior autonomia e poder na hierarquia do trabalho na empresa. Em geral, os respondentes consideram que para a função de Contador, existe pouca demanda qualificada na área.

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Pourová, Martina. « Vývojové tendence ve využití informačních a komunikačních technologií v účetnictví ». Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-7469.

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The content of the thesis is a complex overview of development of ICT used in accounting since its beginning to the present. The thesis is devided into four chapters: General accounting forms and techniques and their development, Impacts of ICT on accounting, Modern approaches of accounting and Possible ways of further development.

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Baltrukėnienė, Virginija. « Rokiškio technologijos, verslo ir žemės ūkio mokyklos buhalterinės apskaitos sistemos projektavimas ». Master's thesis, Lithuanian Academic Libraries Network (LABT), 2004. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2004~D_20040920_012911-56090.

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In diesem Diplomarbeit ist das spezifische Problem des Buchhaltungssystems in einer Budgetanstaltbeschrieben:1. Analyse und Erneuerung des Buchhaltungssystems in unserer Schule,2. Besonderheiten des Buchhaltungssystems in einer Budgetanstalt,3. Vorstellung der Buchführung im Buchhaltungsprogram NOVISION,4. Analyse der Literatur,5. Nachschau der Buchhaltungsprograme, die in Litauen benutzbar sind,6. Realisierung und Bewertung der Möglichkeiten Programen EXCEL und ACCESS in der Projektierungdes Buchhaltungssystems zu ausnutzen.

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Honsa, Viktor. « Informační a komunikační technologie v České republice ». Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-96425.

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Development of information and communication technologies (ICT) has recently increasing importance. ICT has therefore become one of the effective tools in process of optimization and increase of competitiveness on the market. As a result of this trend, there are already some studies, having ambitions to explicitly formulate their importance. The application of ICT in the Czech Republic is similar, but there are not many studies with such ambitions. This thesis analyzes (i) the relations between, the use of ICT, total factor productivity and growth of gross added value in the Czech Republic in 1997-2007 based on growth accounting and (ii) based on econometric analysis of panel data for the Czech Republic, also estimates the importance of selected determinants influencing adoption of ICT. The output of the thesis consists of (i) determining the contribution of each input and discussion of possible synergies of ICT capital deepening and total factor productivity and (ii) specification of variables that are, based on the formulated model, shown to be statistically significant and they may affect the adoption of ICT.

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Vávra, Stanislav. « Vliv informačních a komunikačních technologií na růst v České republice ». Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-194095.

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Information and telecommunication technologies are always joint with economic growth in modern economies, because they participate on reduction of transaction costs and increase production factors productivity and competitiveness. Benefits from ICT had been obvious untill 2001, but right after the investmens and expenditure in ICT started to decrease rapidly. There are studies capturing this drop in developed economies, whereas there are not many works considering the situation in center and eastern Europe. This master thesis brings an analysis of impact of ICT capital and production factors productivity on gross value added by growth accounting methodology in Czech Republic between 1996-2007. It also provides econometric testing of the impact of investments in ICT equipment and software on gross value added in Czech Republic between 1993-2013 by fixed effects model. The output of the master thesis demonstrates the empirical evidence of significant negative impact year-by-year change investment in ICT equipment and software on a change of growth pace of gross value added.

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Šafránková, Ivana. « Implementace moderních komunikačních technologií v obchodním oddělení ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222167.

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Kubiš, Tomáš. « Outsoursing účetnictví ». Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264081.

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The aim of this diploma thesis is to describe the process of outsourcing of accounting from the initial steps, when the companies decide whether to use the outsourcing of accounting, through collaboration with the outsourcing provider to the eventual termination of cooperation. In the practical part you can find the description of the selected companies using information technology to provide outsourcing of accounting, that enables the most efficient course of action.

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Ghelardi, Pierre. « Les outils de gestion, processus d’émergence et reproduction de logiques d’actions : étude de cas d’un système complexe de haute technologie ». Thesis, Paris 10, 2013. http://www.theses.fr/2013PA100013/document.

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Cette étude présente la recherche-action d’inspiration pragmatiste menée au sein du Programme de production du Système, un produit complexe de haute technologie. Dans un secteur où les contraintes sont de plus en plus fortes, certaines activités qui pendant longtemps n’avaient pas été questionnées commencent à être remises en cause. La gestion des évolutions techniques, dont le processus permet de mettre en œuvre de changements sur la définition du produit, en fait partie. Or, le constat de la présence de modifications sans coûts identifiés dans cette activité a soulevé la question de recherche suivante : Comment la « modification sans coût » émerge-t-elle en tant qu’outil dans l’organisation et quelles sont ses relations avec les pratiques de la gestion des évolutions dans la production du Système ? Pour y répondre, la recherche-action a permis d’analyser les conditions de l’émergence de l’outil de gestion « modification sans coût » au cœur des pratiques de l’activité de gestion de configuration de l’Entreprise. La théorie de l’acteur-réseau s’est ensuite révélée, en raison des caractéristiques spécifiques du terrain, comme le plus adéquat pour appréhender cet outil. Dans ce cadre, la discussion proposée permettra de déconstruire la boîte noire qu’est devenue la « modification sans coût » et de mettre en évidence ses multiples dimensions. La « modification sans coût » apparaîtra ainsi comme un actant du réseau de gestion de configuration et un outil porteur d’habitudes héritées du passé. Cette interprétation établira ainsi le rôle de la « modification sans coût » dans le maintien de logiques d’actions et de pratiques collectives antérieures au sein de l’organisation
This study presents a pragmatist action-research conducted in the production Program of the System, a complex high-tech product. In an industrial domain where constraints are getting increasingly stronger, some activities are now questioned. The engineering change management, which process allows to apply changes in the product definition, is one of these. However, the observation that for some modifications no costs were identified brings to the following research question: How the “no cost modification” emerges as a management accounting tool in the organization and what are its relationships with the engineering changes’ practices in the System production? In order to answer it, the action-research allows to analyze the emerging conditions of the “no cost modification” in the engineering changes’ practices. The actor-network theory reveals then itself as the most adequate framework in order to apprehend this management accounting tool considering the field specificities. In this context, the discussion proposed gives the opportunity to deconstruct the black box “no cost modification” and to put in evidence its multiple dimensions. The “no cost modification” appears to be an “actant” of the configuration management network and a management accounting tool carrying habits linked to the past. This interpretation will so establish the role of the “no cost modification” in the maintenance of previous action logics and collective practices in the organization

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Ramanauskas, Edvardas. « Vaistinės verslo procesų automatizavimas panaudojant Navision ». Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050119_220342-49254.

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Urgency of research. Nowadays business competition is large. So if managements want to keep in the fight of competition, they must make decisions efficiently. According researchers about 80% of information needed for decisions making is obtained out of accounting. So data of accounting must be processed quickly and operatively. Such way to get information necessitates purchasing of computerized accounting system. Newness of research. The supply of computerized accounting systems is large in Lithuania, so it is difficult to choose the best computerized accounting system for management of company. Besides time in time there appear new products, new versions of programs. Choosing the system that meets the needs of company �� difficult task because there aren’t mucj information and experience on that situation Goal of research. We will analyze Navision Attain Business Solution possibilities for computerization of drugstore network. We will analyze Navision Attain Business Solution and compare it with other systems. Object of research. Preparation of the accounting system for drugstore network using Navision Business Solutions Tasks of research: • To present main principles of accounting • To analyze the peculiarities of computerized accounting system • To describe the possibilities of Navision attain Business Solutions Results of research: • Requirements for computerized accounting system Navision are analyzed • Posibilities of programming product Navision are analyzed •... [to full text]

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Blažek, Martin. « Zhodnocení využití Heliosu Orange v podmínkách konkrétního podniku ». Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264644.

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The main aim of this thesis is to evaluate the use of Helios Orange in the context of a specific company. The thesis is divided into two parts, a theoretical and a practical one. The theoretical part describes the history of accounting and developments in the technology of bookkeeping, the development of ERP systems, related legislation and selected possibilities of electronic data interchange. In the practical part, the company PNEU PROCHÁZKA s.r.o. is firstly described. Selected most used modules of Helios Orange are then further discribed and evaluated including the possibilities of change in their use.

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Feger, Clément. « Nouvelles comptabilités au service des écosystèmes. Une recherche engagée auprès d'une entreprise du secteur de l'environnement ». Thesis, Paris, AgroParisTech, 2016. http://www.theses.fr/2016AGPT0006/document.

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La lutte contre la destruction des écosystèmes et les efforts pour renforcer et renouveler les conditions de leur prise en charge collective reposent aujourd’hui sur trois fronts d’innovation disjoints : (1) la conception et l’utilisation de nouveaux outils d’évaluation des écosystèmes dans le champ de la conservation ; (2) le développement de nouvelles comptabilités socio-environnementales à l’échelle des organisations et (3) la mise à contribution des entreprises dans la protection du capital naturel. Cette thèse doctorale vise à les articuler en mobilisant la comptabilité comme pivot pour connecter les systèmes d’information écologique, les formes diverses d’organisation de l’action collective, et les initiatives et comptabilités des entreprises. Elle combine un travail de construction théorique et une recherche-intervention auprès d’une grande entreprise du secteur de l’environnement qui cherche à développer des activités de service dédiées à la qualité écologique des territoires. Nous proposons premièrement l’ouverture d’une nouvelle perspective d’innovation théorique et pratique, au croisement entre comptabilités et sciences de la conservation, et centrée sur la gestion collective de problèmes écologiques : le développement de « Comptabilités de Gestion pour les Ecosystèmes ». Nous montrons en quoi elles sont complémentaires de l’ensemble des autres types d’innovations comptables portant sur les écosystèmes. Nous proposons deuxièmement quatre grandes orientations organisationnelles et stratégiques pour penser et guider le développement de nouveaux modèles d’affaires de « services aux écosystèmes ». Afin de les compléter, nous ouvrons des pistes de conception de comptes et d’activités comptables pour accompagner une entreprise du secteur de l’environnement dans la négociation et la création collective de valeur écologique sur les territoires et dans la transformation de sa propre représentation et quantification de la valeur
Current efforts to halt the destruction of the planet’s ecosystems and to reinforce and renew their collective management reside on three distinct innovation fronts: (1) the design and use of new ecosystem assessment tools by conservation scientists and practitioners; (2) the development of new social and environmental accounting frameworks and tools at the level of organization; (3) the contribution of the private sector to natural capital protection and maintenance. This doctoral thesis aims to relate these three domains of innovation to one another by mobilizing the accounting discipline as a pivot to connect ecological information systems and tools, diverse forms of collective action for ecosystem management, and private sector initiatives and accounting innovations. The thesis combines a work of theoretical construction with the results of an action-research conducted in an environmental sector company that seeks to develop new services specifically designed for the management of ecological systems. We first propose a new theoretical and practical perspective at the junction of accounting and conservation science centered on the collective management of ecological issues: the development of Management Accounting for Ecosystems. We show why and how they are complementary to all the other domains of ecosystem accounting innovation. Secondly, we introduce four organizational and strategic directions to think and guide the development of new “services to ecosystems” business models. To complement them, we suggest new accounts and accounting practices to help environmental sector companies negotiate and co-create ecological value with other stakeholders, and transform their own representation and quantification of corporate value

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Drochon, Victoria. « Le recours aux experts par les instances de représentation du personnel ». Thesis, Paris 2, 2016. http://www.theses.fr/2016PA020046.

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Entre 1946 et 2016, ce sont plus de vingt cas de recours à des experts par les instances de représentation du personnel qui ont été créés, dont huit sur les trois dernières années. La possibilité sans cesse étendue de recourir à l’assistance d’experts pourrait laisser penser que le régime du recours à l’expertise est efficient. La facilité avec laquelle la loi associe désormais l’expert à chaque nouvelle mesure prise en faveur du dialogue social masque cependant mal l’incapacité croissante du législateur à préserver la fonction initiale de l’expertise : une fonction informative. Signe des dysfonctionnements qui grèvent le régime actuel du recours à l’expertise, le sujet est hautement polémique et fait l’objet d’un contentieux florissant. L’étude du périmètre ainsi que des modalités du recours à des experts exhorte à la construction d’un régime plus cohérent, de nature à assurer l’effet utile de l’expertise tout en préservant la compétence et la parole des représentants du personnel
Between 1946 and 2016, this is more than twenty new cases in which the employee representatives were granted the right to resort to the services of experts, and only eight in the last three years. The ever-expanded possibility to be assisted by external experts might suggest that the expertise statutory regime is efficient. The ease with which the law associates experts to each new measures taken in favor of the social dialogue cannot hide the persistent difficulties encountered by the legislator to preserve the original function of expertise : an informative function. The controversial nature of the right to resort to the services of experts and the increasing amount of litigation in this area are manifestations of its failures. A study of the scope and the conditions under which the experts might be appointed urges to the construction of a more coherent system, that would ensure the effectiveness of the right to resort to experts while maintaining the employee representatives’ competence and voices

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Toubon, Hector. « Le rôle de l'innovation médicale dans la croissance macro-économique ». Thesis, Paris Sciences et Lettres (ComUE), 2016. http://www.theses.fr/2016PSLED045.

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Cette thèse a pour objectif de mettre en évidence les déterminants de l'innovation médicale et ses effets sur la croissance économique. Elle repose sur la construction d'une base de données répertoriant les dépenses et les consommations de biens et services de santé entre 1980 et 2010, ainsi que sur trois modèles théoriques. Les résultats établis, pour les cohortes nées entre 1923 et 2010, mettent en évidence que les innovations médicales sont essentiellement déterminées par les variations démographiques. Par ailleurs, même si ces innovations médicales ont historiquement permis l'apparition d'importantes économies d'échelles, elles ne jouent pas actuellement un rôle moteur dans la croissance macro-économique. En effet, dans les conditions actuelles de stabilité des courbes de survie, cette mécanique de l'innovation médicale n'apparaît pas comme une force motrice de la croissance macro-économique de court terme. Les effets multiplicateurs de l'innovation médicale sur la croissance économique seraient donc, à court terme, négatifs ou nuls
This thesis aims to highlight the determinants of medical innovation and its impact on economic growth. It is based on building a database of spending and consumption of health goods and services between 1980 and 2010, and also on three theoretical models. Established results for cohorts born between 1923 and 2010 show that medical innovations are mainly determined by demographic changes. Moreover, even if these medical innovations have historically allowed the emergence of significant economies of scale, they do not currently play a leading role in macro-economic growth. Indeed, in the current conditions of stability of the survival curves, the mechanics of medical innovation does not appear as a driving force for macroeconomic growth short term. The multiplier effects of medical innovation on economic growth would be, on the short-term, negative or zero

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Ivinza, Lepapa Alphonse C. « Analyse de l'introduction de l'EDI dans les entreprises congolaises : une contribution à l'impact organisationnel des TI ». Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210598.

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Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988).

Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).

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Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished

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Kashora, Trust. « E-learning technologies for open distance learning knowledge acquisition in managerial accounting ». Thesis, 2018. http://hdl.handle.net/10500/25140.

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This research seeks to establish how e-learning may contribute towards knowledge construction for Management Accounting students at the University of South Africa. More specifically, the research is designed to investigate how educational technologies like e-learning may benefit and improve the teaching and learning of Management Accounting at Unisa. Educators need to understand how students learn so that they can establish suitable learning strategies. Studies have shown that generally, e-learning applications are little used, sometimes because of inappropriate content and technologies. Other prohibitive factors are costs, poor or inadequate technology infrastructure and a shortage of human resources. On the strength of a comprehensive literature survey, a framework to address and manage challenging aspects of teaching and e-learning were developed. Problem areas and critical success factors were considered. The said framework ought to assist with organising complex issues and reveal parts that need further work. The utility of the framework was evaluated through a staged process. First, it was tested and evaluated through the model of a lecture. Secondly, both qualitative and quantitative surveys among university lectures and students were conducted to further confirm the applicability of the framework. Though the outcome of the validations were satisfactory, more research needs to be carried out over a longer period of time in order to determine the scalability of the framework and to remove any inconsistencies. Aspects of the framework could be used to incorporate ICTs, e.g. the use of spreadsheets and the Learning Village into communities of practice.
Hierdie navorsing poog om vas te stel hoe e-leer kan bydra tot kenniskonstruksie vir Bestuursrekeningkunde-studente aan die Universiteit van Suid-Afrika. Die navorsing is meer spesifiek ontwerp om vas te stel hoe opvoedkundetegnologieë soos e-leer die onderrig en leer van Bestuursrekeningkunde by Unisa kan bevorder en verbeter. Opvoeders moet verstaan hoe studente leer sodat hulle geskikte leerstrategieë kan ontwikkel. Studies toon dat e-leertoepassings normaalweg min gebruik word, soms omdat die inhoud en tegnologieë nie toepaslik is nie. Ander faktore wat dit belemmer, sluit in onkoste, swak of onvoldoende tegnologie-infrastruktuur en ’n tekort aan mensehulpbronne. ’n Raamwerk om die uitdagings van onderrig en e-leer te bestuur, is op grond van ’n omvattende literatuurstudie ontwikkel. Probleemareas en kritiese suksesfaktore is in gedagte gehou. Die genoemde raamwerk behoort van nut te wees vir die organisering van ingewikkelde kwessies en toon watter dele verdere werk vereis. Die bruikbaarheid van die raamwerk is deur middel van ’n stapsgewyse proses geëvalueer. Eerstens is dit getoets en geëvalueer op grond van ’n lesingsmodel. Tweedens is kwalitatiewe en kwantitatiewe meningspeilings geloods; sowel universiteitsdosente as -studente is versoek om die toepaslikheid van die raamwerk te bevestig. Alhoewel die uitkoms van die validasies bevredigend was, moet verdere navorsing oor ’n langer tydperk gedoen word om die skaleerbaarheid van die raamwerk te bepaal en enige teenstrydighede uit die weg te ruim. Aspekte van die raamwerk kan gebruik word om IKT’s, bv die gebruik van sigblaaie en die Learning Village, by praktyksgemeenskappe te inkorporeer.
Ucwaningo lufuna ukuthola ukuthi ngabe ukufunda nge-e-learning noma ngendlela yeelektroniki kungafaka kanjani esivivaneni ekwakheni ulwazi kubafundi be- Management Accounting eYunivesithi yeNingizimu Afrika noma i-University of South Africa. Ngokuqonde ngqo, ucwaningo ludizayinwe ukuthi luphenyisise ngkouthi amatheknoloji emfundo afana ne-e-learning angaba nenzuzo kanjani kanye nokuthuthukisa ukufunda nokufundisa kwi-Management Accounting eUnisa. Abafundisi kudingeke baqondisise ukuthi izitshudeni zifunda kanjani ukuze bakwazi ukuthola amasu afanele okufunda. Izinhlaka eziningi zocwaningo ezenziwe zibonise ukuthi ngokunabile, ama-application amaningi e-e-learning asetshenziswa kancane, kodwa ngesinye isikhathi lokhu kubangelwa wukuthi kusuke kunengqikithi engahambisani kahle ngokufanele kanye namatheknoloji angafanele. Ezinye izinto eziyizihibe, zindleko, ingqalasizinda ye-theknoloji yezinga eliphansi noma engenele kahle kanye nokusweleka kwabantu abawusizo. Ngokulandela imibhalo efundwe ngokujulile, kwenziwe uhlaka lokubhekana nokuphatha izinselele maqondana nokufunda nokufundisa kwase kwenziwa nge-e-learning. Kubonelelwe nemikhakhe enezinkinga kanye nokubhekana nezindawo ezinomphumela obambekayo nobalulekile. Uhlaka okukhulunywa ngalo kumele lusize ekuhleleni izinto eziyisixakaxaka kanye nokuveza izingxenye ezisadinga ukuthi kubhekwane nazo ukuzixazulula. Ukusetshenziswa kohlaka kuye kwahlolwa ngezinqubo ezinezigaba. Esokuqala isigaba, siye sathestwa kanye nokuhlolwa ngokusebenzisa imodela yesifundo. Esesibili isigaba, besingesokwenza ama-qualitative nama-quantitative survey kubafundisi baseyunivesithi kanye nabafundi, ukuqinisekisa ukusebenza kahle kohlaka. Ngisho noma ukubheka imiphumela yokuqinisekisa uhlolo ibiyenelisa, kusadingeka ukuthi kwenziwe olunye ucwaningo, esikhathini eside ukuze ukusetshenziswa kohlaka kuye ngokungezeleka ukubandakanya iningi (scalability), kanye nokuqeda izinto ezenza ukuthi kube nokwehluka-hluka nokungahambelani kahle ekusetshenzisweni (inconsistencies). Izingxenye zohlaka zingasetshenziswa ukwengamela ama-ICTs, isib. ukusetshenziswa kwama-spreadsheets kanye ne- Learning Village kulawo maqembu asebenzisa uhlaka.
Management Accounting
Ph. D. (Accounting Science)

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Chen, Mei-yen, et 陳美燕. « A Comparative Study of Product Decision Making under the Traditional Costing and Activity-Based Costing and Throughput Accounting-A Case Study in Technologies Firm ». Thesis, 2006. http://ndltd.ncl.edu.tw/handle/90244822158490628451.

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碩士
逢甲大學
經營管理碩士在職專班
94
Facing the global big environment change, the Taiwan industry unceasingly outside moves in addition, west bound, environmental protection consciousness gains ground, the artificial cost increases, does the law limit and so on cause the enterprise to manage the environment to change the meager profit, how the operator uses new also the good management technology and the method achieves the enterprise the goal, gains the biggest profit by the limited resources, is an important topic. This research analyzes the traditional cost system, under the ABC cost system and the throughput accounting of the theory of constraint under three kind of systems of theoretical model the establishment, gives the real diagnosis research in to produce can limit under the resources product of combination what kind of accounting system to be able to bring the biggest profit for the enterprise and organization of the production manager to explore the impact of decision on profits，simultaneously also utilizes the ponder procedure which the limit theory develops to melt organizes itself policy and the resources limit, provides the document company to take improvement reference the production decision-making. The real diagnosis confirmed in restricts production can under the resources, the throughput accounting to be allowed easily to recognize most has the profit the production and marketing combination, assists manager the personnel to make good and the correct judgment, is helpful to the improvement department between the cooperation, reduces the nonessential goods in stock to pile up, causes the company to obtain the biggest profit and the promotion competitive ability.

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Wong, Lily. « The e-Learning Experience in First-Year Introductory Accounting and its Impact on Learning Outcomes ». Thesis, 2015. https://vuir.vu.edu.au/28779/.

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The primary objective of this thesis was to improve the learning experience and academic outcomes in Victoria University’s first-year introductory accounting unit; specifically in relation to the use of technology to augment traditional modes of teaching and learning. To achieve this, the Blended Learning Assessment Framework was devised and tested in the first year accounting unit. The application of this conceptual framework identified the extent to which e-Learning is currently used in this unit and its effectiveness in supporting the diverse needs of this student cohort.

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Zhao, Yuyang. « Exploring user behaviours on mobile technologies combined with payment functions during the COVID-19 pandemic ». Doctoral thesis, 2022. http://hdl.handle.net/10362/135622.

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A thesis submitted in partial fulfillment of the requirements for the degree of Doctor in Information Management, specialization in Information Technologies
With the extensive spread of smart mobile devices, mobile technologies and services have revolutionised and pervaded significantly in most aspects of human life, such as social communication, commerce, entertainment, etc. Various industries have integrated services and products with mobile financial transaction technologies, facilitating the payment services combined with various mobile applications. The wide adoption of mobile transactions has increased the efficiency of transaction processes, met the expectations of customers and the requirements of enterprises, and supported the social-economic development in different scenarios, especially under the pandemic situation. Understanding mobile device users’ perceptions and behaviours on mobile technologies combining payment functions under the COVID-19 pandemic situation has reinforced the need to embark on a deeper investigation of customer behaviours during the pandemic. For these reasons, this study contributes to the advancement of knowledge and implementation methods for a better understanding of the determinants of customers’ behavioural intentions of using mobile technologies combined with payment functions in a total of seven separate studies. The investigation begins with a systematic literature review on mobile payment studies presented in chapter two. This research is augmented by investigating users’ continuance usage intention of mobile payments under the COVID-19 pandemic in chapter three. The fourth chapter analyses the determinants of continuance usage intention of food delivery apps during the pandemic. Chapters five and six present two theoretical development studies about the Unified Theory of Acceptance and Use of Technology (UTAUT) and UTAUT2, respectively. The seventh chapter investigates customers’ psychological shopping processes via live-streaming shopping apps during the pandemic lockdown period. In epistemological terms, this study involved conjoint positivist and interpretivist research in behavioural information systems research. A qualitative research method was applied in chapters two, five and six, and a quantitative research method was implemented in the third, fourth and seventh chapters. The main theoretical foundations applied and validated in three empirical studies were UTAUT and UTAUT2. Specifically, chapter three integrates UTAUT with Mental Accounting Theory, the fourth chapter combines UTAUT with the Expectancy Confirmation Model, and chapter seven integrates UTAUT2 with the Stimulus-Organism-Response framework and Flow theory. This study found that performance expectancy, social influence, and trust significantly affect users’ behavioural intentions in all three empirical studies. Customers’ mental cognitions, such as perceived benefits, satisfaction, flow and perceived value, positively formulate users’ behavioural intention in the three studies, respectively. Hedonic motivation and flow significantly influence users' behavioural intention when mobile technologies contain payment and entertainment features. Moreover, this study contributes several theoretical and practical implications. This study facilitates the advancement of knowledge of mobile technologies adoption through three verified theoretical frameworks and two proposed developed theoretical models and appropriate measurement methods. Meanwhile, this study supports relevant stakeholders in mobile technologies, enterprises, policymakers, service providers, and marketing departments with valuable findings and discussions for comprehensively understanding the determinants of customers’ behaviours on mobile technologies combined payment function.

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Marracho, Ana Teresa Pereira. « O modelo de negócio das empresas de contabilidade orientadas para PMEs : Tempo de mudança e reinvenção ». Master's thesis, 2020. http://hdl.handle.net/10071/21664.

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Propósito: O propósito desta investigação é construir propostas de reinvenção do modelo de negócio das empresas de contabilidade orientadas para PMEs e, acessoriamente, apresentar o próximo skillset dos profissionais da contabilidade e inerentes linhas de orientação futuras sobre alterações na educação daqueles profissionais. Design: É um estudo qualitativo, híbrido - empírico e conceptual - e exploratório. Adota a metodologia construtivista, com ênfase no construtivismo pragmático. Os dados foram recolhidos através de entrevistas semiestruturadas gravadas e documentação online. Foram entrevistados gestores de quatro empresas, duas de contabilidade e duas de tecnologia, que compreendem um portfólio de firmas associadas à transição digital. Utilizou-se a análise de conteúdo como técnica de análise de dados. Principais conclusões: Concluiu-se que não existe um modelo de negócio universal para as empresas de contabilidade, mas sim vários passíveis de boa execução. As tecnologias emergentes são determinantes para o modelo de negócio das empresas de contabilidade, existindo diversas possibilidades para enfrentar a transformação. Identificaram-se quatro ideias orientadoras da transformação do modelo de negócio das empresas de contabilidade: ecossistema empresarial; plataformas em nuvem; serviços de valor acrescentado e automatização e digitalização total. O profissional da contabilidade do futuro deve possuir um portfólio de competências tecnológicas, analíticas e de comunicação, sendo necessário repensar os currículos dos cursos de contabilidade e similares, perspetivando o futuro. Originalidade: É um dos primeiros estudos académicos sobre a transformação do modelo de negócio das empresas de contabilidade, propondo insights e possibilidades de aplicação prática úteis para os gestores das empresas de contabilidade.
Purpose: This research aims to build proposals for reinventing the business model of SME oriented accounting firms and related future guidelines on changes in education as well as the next skillset of accounting professionals. Design: The following companies were chosen: Conceito, Conta Azul, Thomson Reuteurs - Domínio and Qlik, which comprise a portfolio of firms associated with the digital transition.It is a Multiple, Exploratory, Qualitative and Constructivist case study. The data was collected through recorded semi-structured interviews and online documentation. Content analysis was used as data analysis technique. Main conclusions: It was concluded that there is not a single MN for accounting firms, but several good performers. Technology is not disruptive for accountancy firms and there are several possibilities to cope with transformation. In this perspective, four paradigms have been identified to be taken into account in the transformation of the business model of accounting firms: Enterprise Ecosystem; Cloud Platforms; Value Added Services and Total Automation and Digitisation. The accounting professional of the future must have a portfolio of technological, analytical and communication skills. In short, it is necessary to rethink the curricula of accounting and similar courses, looking to the future. Practical implications: It is considered an academic and practical contribution as the study explores and presents four Business Model Canvas, each with screen and blocks characterized, from voices of accounting and technology companies, which may be effectively feasible by accounting companies. Originality: One of the first in the academic and exploratory study of this transformation in accounting companies.

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Sousa, Ana Carolina Gonçalves Teixeira de. « A aceitação de tecnologias de inteligência artificial no retalho num contexto pandémico : Abordagem online vs offline ». Master's thesis, 2021. http://hdl.handle.net/10071/24277.

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A inteligência artificial (IA) é atualmente uma das tecnologias mais emergentes e, com maior capacidade de transformar não só o tecido empresarial como a sociedade. No campo das organizações, o principal propósito deste tipo de tecnologias é ajudar a criar valor para os seus consumidores. Os avultados custos de investimento e o potencial fraco interesse dos seus clientes em adotar estas tecnologias são um entrave à sua implementação. Para além do mais, o clima de incerteza criado com o surgimento da pandemia COVID-19 levanta ainda mais dúvidas aos gestores. Por essa razão, o principal objetivo desta dissertação foca-se em entender que fatores é que os retalhistas devem privilegiar, de forma a garantir uma maior aceitação de tecnologias de IA por parte dos seus consumidores, num contexto pautado pela COVID-19. Com esse propósito, foi desenvolvido um questionário onde os participantes avaliaram diversas dimensões acerca de um tipo de tecnologia de IA. Com uma amostra de 302 respondentes, os resultados sugerem que as dimensões perceção de enjoyment, perceção de utilidade e atitude são aquelas que os participantes consideram mais importantes na afetação da intenção de adoção de uma tecnologia. Também foi possível concluir que nem a flexibilidade cognitiva nem o medo da COVID-19 têm impacto na aceitação de uma tecnologia de IA no retalho.
Artificial intelligence (AI) is currently one of the most emerging technologies with the tremendous capacity to transform not only companies but also society. Regarding organizations, the main purpose of these types of technologies is to help create value for their consumers. The high investment costs and the potential low interest of its customers in adopting these technologies are a massive obstacle to their implementation. Furthermore, the climate of uncertainty created with the emergence of the COVID-19 pandemic raises even more doubts for the managers. For this reason, the main objective of this dissertation focuses on understanding which factors retailers should privilege, to ensure a greater acceptance of AI technologies by their consumers, in a context determined by COVID-19. For this purpose, a questionnaire was developed in which participants assessed several dimensions about a type of AI technology. With a sample of 302 respondents, the results suggest that the dimensions of perceived enjoyment, perceived of use, and attitude are the ones that the participants consider the most significant in affecting the intention to adopt a technology. It was also possible to conclude that neither cognitive flexibility nor fear of COVID-19 have an impact on the acceptance of a retail AI technology.

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Jardim, Maria Beatriz Faria. « Plano de negócios : Tweezer's ». Master's thesis, 2018. http://hdl.handle.net/10071/18091.

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Numa realidade onde mais de 70% da população portuguesa utiliza, constantemente, a internet em diversas atividades diárias, e onde a procura por prestadores de serviços de beleza tem aumentado significativamente, surge a necessidade deste setor se adaptar às novas tendências digitais. Através da observação de um exemplo prático e simples do nosso dia a dia, como uma ida ao cabeleireiro, é possível identificar o desgaste e o esforço em concretizar uma simples marcação na agenda de um prestador de serviços de beleza, implicando perda tempo, quer para o prestador de serviços, quer para o consumidor final, bem como insatisfação e perda de clientes. No entanto, os avanços tecnológicos digitais têm vindo a proporcionar várias oportunidades às empresas de modo a que estas consigam melhorar as suas operações, garantindo a melhor experiência ao consumidor final. Neste sentido, foi identificada uma oportunidade de negócio. Assim, o projeto tem como âmbito analisar a viabilidade da oportunidade de negócio identificada, realizando um plano de negócio que permitirá reunir a informação necessária e retirar conclusões referente à criação de valor do mesmo para os parceiros e consumidores finais.
In a reality where more than 70% of the Portuguese population constantly uses the internet in several daily activities, and where the demand for beauty service providers has increased significantly, there is a need in this sector to adapt to the new digital trends. Through an observation of a practical and simple example of our daily life, as a hairdresser booking, it is possible to identify the wear and the effort of making a simple appointment at a beauty service provider, implying loss of time for both the service provider and the consumer, as well as consumer insatisfaction. However, digital technology advances have been providing a several opportunities for companies to improve their operations to ensure the best consumer experience. In this sense, a business opportunity has been identified. Thus, the project aims to analyze the viability of the identified business opportunity, carrying out a business plan that will gather the necessary information and draw conclusions regarding the creation of value for the partners and final consumers.

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Pires, Pedro Miguel da Silva. « e-HRM : unveiling the hidden dimensions of value creation within strategic human resources management using human resources information systems : a case study analysis ». Master's thesis, 2018. http://hdl.handle.net/10071/18304.

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In the age of the digital society, a new paradigm of de-materialization crosses all dimensions of the organizations, and to the activities regarding Human Resources Management, this new digital imperative is no exception. Despite extensive theory that shows the financial and operational benefits inherent to the implementation of HR Information Systems, this theoretical research is not that much consistent when it comes to finer dimension of analysis. Starting from a case study approach, within a multinational corporation, operating in Portugal, this study had as its main goal to determine value creation dimensions upon the implementation of HR Information Systems, by crossing both emerging dimensions from existing empirical theory and testing its adherence to what would be reported by the interviewed sample of key stakeholders within the mentioned multinational organization, providing as well a decision model to future implementation projects. For that, several interviews were conducted with strategic stakeholders in the HR Organization, in the observed organization, and the qualitative data analysis procedures followed. The results of this analysis allowed to confirm that the key stakeholders adhered to the six main dimensions that were seen as critical to the organizational stakeholders involved in strategic human resources management policies design, and allowed the suggestion as well of a model for strategical orientation built upon the compliance on those very same strategic focus points.
Na era da sociedade digital, um novo paradigma de desmaterialização atravessa todas as dimensões das organizações e para as atividades afetas à Gestão de Recursos Humanos o imperativo digital não é exceção. Apesar da extensa bibliografia acerca dos benefícios financeiros e operacionais inerentes à implementação de Sistemas de Informação de RH, este levantamento não existe de forma tão consistente em dimensões mais finas de análise. Partindo de um estudo de caso de uma empresa multinacional a operar em Portugal, este estudo teve como principal objetivo apurar possíveis dimensões de criação de valor aquando da implementação de sistemas de informação de RH, ao cruzar as dimensões emergentes da teoria e testar a sua aderência empírica, providenciando também um modelo de decisão para futuras implementações. Para isso foram conduzidas entrevistas a stakeholders estratégicos de RH na organização estudada e seguiu-se o posterior tratamento de análise qualitativa de dados. Os resultados permitiram confirmar a aderência a seis dimensões vistas como mais críticas para os stakeholders organizacionais envolvidos no desenho de políticas de gestão estratégica de RH, e sugerir um modelo de orientação estratégica assente na compliance com estes mesmos focos.

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Raposo, João Nuno Marques. « Avaliação do sucesso da adoção de um ERP no contexto de educação da gestão no ensino universitário ». Master's thesis, 2017. http://hdl.handle.net/10071/16090.

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Os sistemas de Enterprise Resource Planning (ERP) são hoje considerados o pilar central das empresas, visto suportarem todas as atividades empresariais a uma escala global. Com o crescimento do mercado de sistemas empresariais, existe uma forte procura das empresas por colaboradores com competências na área. Esta é uma oportunidade que as instituições de ensino têm vindo a aproveitar, de forma a melhorar os seus ìndicies de performance (empregabilidade, procura, satisfação, entre outros), e a aproximarem as competências dos alunos com as necessidades do mercado. Nesta dissertação pretende-se avaliar quais os determinantes de sucesso para a adoção de um ERP num contexto de ensino, se este traz melhorias na aprendizagem e sedimentação de conhecimentos de gestão e aproxima o conhecimento dos alunos aos requisitos do mercado. Assim, inicialmente, foi elaborado um plano curricular capaz de fornecer conceitos teóricos chave e de proporcionar a interação com um ERP. Com o intuito de avaliar o sucesso da integração do ERP no plano curricular foram desenvolvidos dois estudos com métodos diferentes, um qualitativo e o outro quantitativo. No primeiro estudo (qualitativo) foi averiguado o entendimento dos alunos quanto aos conhecimentos chave sobre os ERP. No segundo estudo, o objetivo é o de modelar a realidade da adoção desta tecnologia no contexto da aprendizagem da gestão e, consequentemente, determinar quais podem ser os determinantes fulcrais para o sucesso da adoção do ERP. O estudo foi desenvolvido na instituição de ensino superior universitário, ISCTE-IUL, tendo sido a amostra constituída por alunos com percursos académicos em gestão e engenharia. Os resultados obtidos sugerem que os alunos retiveram satisfatoriamente os conhecimentos desenvolvidos no programa curricular e que a satisfação dos alunos é o principal fator para o sucesso do ERP.
Enterprise Resource Planning (ERP), are considered companie’s cornerstone as they support every business activities globally. Due to the growth of enterprise systems market, there is an increasing demand for human resources with know how in this field. This trend offers an opportunity to higher education’s institutions to improve their performance indicators (employability rate, course demand, satisfaction, among others), and close the gap between student skills and market needs. The aim of this dissertation is to evaluate which are the success determinants for ERP adoption in a learning environment, to assess if it brings improvements to management learning and approximate student’s knowledge to market requirements. Taking this into account, firstly was developed a program curriculum capable of delivering key theoretical concepts and a hands-on approach on a real ERP. To assess ERP integration success on the program curricula, it was elaborated two studies with different methods, the first qualitative and the other quantitative. The qualitative method aimed to verify student’s understanding of ERP concepts. Whereas the second method’s goal was to model the adoption of this technology to management learning context, and consequently determine which are the key success determinants for ERP adoption in higher education. The investigation was conducted in ISCTE-IUL university and the students composing the study’s sample had management and engineering backgrounds. The obtained results showed that students retained good knowledge from the proposed course and that student’s satisfaction is the major factor for ERP integration success

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