Rozprawy doktorskie na temat „Managerial control”
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Novaes, Walter. "Managerial incentives and corporate control". Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12595.
Pełny tekst źródłaNavajas, Fernando Heberto. "Managerial incentives and control in public enterprises". Thesis, University of Oxford, 1985. http://ora.ox.ac.uk/objects/uuid:3cde1ba9-e00b-41e0-9833-1b0809f7b4fa.
Pełny tekst źródłaShaw, Eric. "Managerial control in the Labour Party 1951-1986". Thesis, University of Manchester, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294015.
Pełny tekst źródłaKhalaf, Haifa Mohammmed Jaafer. "Managerial motives in the market for corporate control". Thesis, London School of Economics and Political Science (University of London), 1997. http://etheses.lse.ac.uk/2233/.
Pełny tekst źródłaBogotch, Ira Elliot. "A model of school managerial control : the systematic analysis of managerial behaviors, processes, and indicators". FIU Digital Commons, 1989. http://digitalcommons.fiu.edu/etd/1769.
Pełny tekst źródłaKulathunga, Nisansala S. "Managerial overconfidence and success in the market for corporate control". Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/235041/1/Nisansala_Kulathunga_Thesis.pdf.
Pełny tekst źródłaVichitlekarn, Sansakrit. "Control system choice, control system assessment, and substantive testing for fraud /". view abstract or download file of text, 2000. http://wwwlib.umi.com/cr/uoregon/fullcit?p9998024.
Pełny tekst źródłaTypescript. Includes vita and abstract. Includes bibliographical references (leaves 54-55). Also available for download via the World Wide Web; free to University of Oregon users.
Macfarlane, Alastair. "Labour control : managerial strategies in the Namibian mining sector 1970-1985". Thesis, Oxford Brookes University, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.280640.
Pełny tekst źródłaTam, Sze-wan, i 譚思韻. "Managerial control in a Japanese electronic manufacturing company in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B42575047.
Pełny tekst źródłaTam, Sze-wan. "Managerial control in a Japanese electronic manufacturing company in Hong Kong". Click to view the E-thesis via HKUTO, 1998. http://sunzi.lib.hku.hk/hkuto/record/B42575047.
Pełny tekst źródłaSands, John Stephen. "Strategic Priorities, Management Control Systems, and Managerial Performance: An Empirical Study". Thesis, Griffith University, 2006. http://hdl.handle.net/10072/367644.
Pełny tekst źródłaThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
Griffith Business School
Full Text
Bayley, Luke Accounting Australian School of Business UNSW. "Aspects of accounting quality". Awarded by:University of New South Wales. Accounting, 2007. http://handle.unsw.edu.au/1959.4/40476.
Pełny tekst źródłaDunipace, Richard A. (Richard Alan). "The Industrial Representative's Perception of the Impact of Managerial Control Systems on Performance". Thesis, University of North Texas, 1995. https://digital.library.unt.edu/ark:/67531/metadc278008/.
Pełny tekst źródłaMcCurry, Christopher Todd. "Managerial control of the Army's integrated sustainment maintenance system from a national perspective". Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA305795.
Pełny tekst źródłaThesis advisor(s): David F. Matthews, James E. Suchan. "December 1995." Includes bibliographical references. Also available online.
Maconachie, Glenda Jo-Ann, i n/a. "Invading the Spaces: Regulated Empathy, Managerial Control and Alienation in Two Government Agencies". Griffith University. School of Industrial Relations, 1996. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050831.113753.
Pełny tekst źródłaSharpe, Diana Rosemary. "Shop floor practices under changing forms of managerial control : a comparative ethnographic study". Thesis, University of Manchester, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.630473.
Pełny tekst źródłaKim, Eunhee. "The Mechanism of Control in Organizations: Essays on Imperfect Measures of Managerial Talent". Research Showcase @ CMU, 2017. http://repository.cmu.edu/dissertations/965.
Pełny tekst źródłaMaconachie, Glenda Jo-Ann. "Invading the Spaces: Regulated Empathy, Managerial Control and Alienation in Two Government Agencies". Thesis, Griffith University, 1996. http://hdl.handle.net/10072/365897.
Pełny tekst źródłaThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Industrial Relations
Full Text
Yu, Ka-hing Vincent. "A review of financial control in joint ventures in the People's Republic of China /". [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B1378819X.
Pełny tekst źródłaTowry, Kristy Lynne. "Control in a teamwork environment : the impact of social ties on the effectiveness of mutual monitoring contracts /". Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086719.
Pełny tekst źródłaDiab, Ahmed Abdelnaby Ahmed. "The social embeddedness of management accounting and control practices : a case from a developing country". Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230508.
Pełny tekst źródłaCampos, Igor Alberto. "Improvement of managerial education of junior officers of the Venezuelan Navy". Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/23267.
Pełny tekst źródłaThe Venezuelan Navy, depends on its personnel, equipment, and facilities to successfully accomplish the Navy's mission. Therefore Naval operations rely on the ability of the officers to plan, organize, lead, and control the organization. Naval officers, whether senior or junior, hold positions as managers. For this reason a study was made of the educational background of officer candidates to determine the amount of management education they have received at the Naval Academy. From this study it was learned that although naval officers are generally well educated and trained; they are weak in the management area. In this thesis an attempt is made to show the basic elements necessary to improve such managerial education. Conclusions were drawn and recommendations were made to help the managerial development of Venezuela's Naval officers.
http://archive.org/details/improvementofman00camp
Commander, Venezuelan Navy
MAISONDIEU, LaFORGE OLIVIER JULIEN PIERRE. "FINANCIAL CONTRACTING WITH CEOs: AN EXAMINATION OF WEALTH GENERATION OR RENT EXTRACTION IN AN ENVIRONMENT OF CHANGING CONTROL RIGHTS". University of Cincinnati / OhioLINK, 2004. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1085774853.
Pełny tekst źródłaBogdanski, Daniel. "Performance of Young Public Firms : Managerial vs Outside Shareholder Control in an international context". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-317047.
Pełny tekst źródłaSpagnolo, Giancarlo. "Essays on managerial incentives and product-market competition". Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1999. http://www.hhs.se/efi/summary/500.htm.
Pełny tekst źródłaWaring, Justin J. "The social construction and control of medical errors : a new frontier for medical/managerial relations?" Thesis, University of Nottingham, 2004. http://eprints.nottingham.ac.uk/11819/.
Pełny tekst źródłaRenneboog, Luc D. R. "Ownership, managerial control and the governance of poorly performing companies listed on the London and Brussels stock exchanges". Thesis, London Business School (University of London), 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.244802.
Pełny tekst źródłaReinking, Jeffrey. "The Diffusion of Digital Dashboards: An Examination of Dashboard Utilization and the Managerial Decision Environment". Doctoral diss., University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/6018.
Pełny tekst źródłaPh.D.
Doctorate
Dean's Office, Business Administration
Business Administration
Business Administration; Accounting
Soobaroyen, Teerooven. "Management control systems and managerial dysfunctional behaviour : an empirical study of direct, intervening and moderating effects". Thesis, Aberystwyth University, 2007. http://hdl.handle.net/2160/ff3dc0a3-3757-47db-808b-ecee5f0f8eef.
Pełny tekst źródłaWohlgemuth, Veit [Verfasser], i Martin [Akademischer Betreuer] Eisend. "Microfoundations of dynamic capabilities: employee involvement, managerial trust, control, and routinization / Veit Wohlgemuth. Betreuer: Martin Eisend". Frankfurt (Oder) : Universitätsbibliothek der Europa-Universität Viadrina Frankfurt, 2014. http://d-nb.info/1056876328/34.
Pełny tekst źródłaKlöckner, Oliver. "Buy-outs in Family Businesses changes in corporate governance, instruments of managerial control, and financial practices /". Wiesbaden Gabler, 2009. http://d-nb.info/99270572X/04.
Pełny tekst źródłaZhuravel, Yuliia, i Elisabeth Svenson. "“Trust not control!” Where is the comma? : The role of managerial control and trust in employees’ shirking in the virtual work setting". Thesis, Linköpings universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-177771.
Pełny tekst źródła余家興 i Ka-hing Vincent Yu. "A review of financial control in joint ventures in the People's Republic of China". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B31266290.
Pełny tekst źródłaCasanueva, Antonio. "Management control systems and their use in aligning managerial values : the case of a Mexican microfinance bank". Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/97360/.
Pełny tekst źródłaLockan, Steffen. "The contribution of knowledge management to the managerial process of positioning global load control for strategic effectiveness". Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95628.
Pełny tekst źródłaGlobal Load Control (GLC) is a three-centre network with offices in Cape Town (South Africa), Brno (Czech Republic) and Istanbul (Turkey) that provides Weight&Balance services to its parent company, Lufthansa, and other airlines. The strategic direction of GLC includes growth in terms of expanding its customer base and target market as well as diversification into other services in the field of Ground Operations. Many of the airlines are re-evaluating their business model and service offering in order to increase their profitability and competitiveness in an industry that is going through a period of transformation. Historically, the industry has seen very small profit margins, which are expected to remain under immense pressure due to difficult macroeconomic conditions and strong competition. The human capital of GLC and the knowledge that exists within the organisation were identified as strategic assets during the strategy process. The shift towards a knowledge-driven economy and the importance of the ´knowledge worker´ has been acknowledged by scholars as well as the business community. Since then, ways to manage knowledge work and the productivity of the knowledge worker have received lots of attention. However, due to the contextual and subjective dimensions of knowledge, no blueprint exists for its successful implementation. The aim of the paper was to identify the contribution of knowledge management to the managerial process of positioning Global Load Control for strategic effectiveness. The research confirmed the growing recognition of the relevance of tacit knowledge as well as the importance of social capital to the organisational knowledge and intellectual capital, respectively. Important and relevant knowledge were found to be tacit and often lying in the action itself, which makes it difficult to codify and share with other employees. Strategic effectiveness of Global Load Control ultimately was found to be the ability to continuously support the customers in increasing their competitiveness, thereby creating strong ties with GLC as a business partner. This included the ability to maintain or increase its cost effectiveness and identifying new ways for the customer to gain an advantage. The research revealed that parts of the knowledge required for achieving this lie with the customer, which implied that they had to be integrated into the organisation´s knowledge base. Knowledge creation was found to be central in utilising GLC´s human capital to increase its intellectual capital. The importance of the social dimension, both internally and externally, was shown throughout the paper and found to be the linking element. Not ignoring the role and contribution of the physical infrastructure to the process of knowledge sharing, HR practices and policies play a vital role in creating enabling conditions for knowledge sharing and building of social capital, which are prerequisites for the creation of organisational knowledge and the development of GLC´s intellectual capital. Rather than being a stand-alone process, knowledge management is to be seen as a philosophy that provides valuable insights and gives guidance to the managerial processes of an organisation. When viewed as an integral part of the business, knowledge management can greatly contribute to positioning the organisation for strategic effectiveness. However, for this to happen, the subjective, dynamic and contextual nature of knowledge has to be acknowledged and the impact of factors such as organisational culture and learning styles be researched and integrated into the knowledge management strategy. The findings in this paper apply to the organisation researched only. However, it contributed to the body of knowledge by complementing the theoretical frameworks around knowledge management and intellectual capital with practical findings. It thus supports other organisations in identifying suitable research approaches and topics in their own organisation and allows academics to refine and question current concepts and thereby continue to develop our understanding of knowledge management.
Ponomareva, Yuliya. "Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance". Doctoral thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-52162.
Pełny tekst źródłaCurcio, Riccardo. "An empirical study of rights issues, managerial equity control, and technical analysis of financial markets : recent UK experience". Thesis, London School of Economics and Political Science (University of London), 1993. http://etheses.lse.ac.uk/2435/.
Pełny tekst źródłaDanielsson, Hannes, i Erik Novo. "Chefsrollen i omställningen till distansarbete -En kvalitativ studie om distansarbetets påverkan på relationen mellan chefer och anställda". Thesis, Örebro universitet, Institutionen för humaniora, utbildnings- och samhällsvetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-89971.
Pełny tekst źródłaUnder Covid-19-pandemin har många organisationer varit tvungna att göra en omorganisering till distansarbete för att minska smittspridningen. Arbetet har förflyttats till hemmet vilket ställt krav på individen att fortfarande genomföra samma arbete, men nu på distans. Syftet med denna kvalitativa studie är att undersöka om, och i så fall hur, en övergång till distansarbete på heltid har påverkat den traditionella chefsrollen utifrån chefers och anställdas upplevelser. Centrala frågor som ställts är om chefers kontroll och stöttning av anställda förändras vid distansarbete. Studien baseras på svar från sex intervjupersoner inom tjänstemannayrken i teknik-, bank-, finans- och försäkringsbranschen. Studiens teoretiska ramverk består av Allvins begrepp flexibilitet genom förtroende samt Snells teori om kontrollsystem. Studiens resultat har visat att distansarbete inte behöver leda till större förändringar av chefsrollen. Däremot har det visat sig att relationsorienterat ledarskap är av stor betydelse vid distansarbete, när de anställda blir isolerade och upplever känslor av bristande samhörighet till arbetsgruppen. Det har också framkommit att flexibiliteten som kommer av distansarbetet gör att anställda får en större kontroll över arbetsuppgifterna och upplever en högre grad av eget beslutsfattande än tidigare. Slutligen visar studien att cheferna intar en mer stöttande roll vid distansarbete och att kommunikationen mellan chefer och anställda därmed blir öppnare.
Hemsing, Malte, i Fadi Baker. "The Effects of Tight Budgetary Control on Managerial Bahaviour in the Swedish Public Sector : Emphasizing Motivation, Commitment, Satisfaction and Stress". Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-28065.
Pełny tekst źródłaCastro, Rodrigo Rocha Monteiro de. "Regime jurídico das reorganizações: a necessária distinção das reorganizações societárias, empresariais e associativas para proteção jurídica do investimento privado". Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6890.
Pełny tekst źródłaThis thesis provides a new approach to reorganizations by initially identifying reorganization as a category in which the following reorganizations are inserted (i) corporate; (ii) business; and (iii) associative. This distinction leads to the necessary comprehension that the legal framework applicable to each type of reorganization is different and that the person carrying the reorganization may choose from one of these types of reorganization to fulfil its own interests or to have personal gains without sharing them with the other shareholders (when such person is a controlling shareholder) or with any shareholder (when such person is a managerial controller). This scenario is stressed when the capital structure of companies change and mainly in public listed companies subject to minority corporate control or managerial business control. There are incentives for choosing one of these reorganizations types to prevent certain persons (all the shareholders or only the minority shareholders, as the case may be) from participating in the decision making process (corporate approval of the reorganization), from exercising rights that they are entitled when other types of reorganizations are chosen (such as a mandatory offer of acquisition of shares or right of withdrawal) and from benefiting the same conditions applicable to the person that chooses the type of the reorganization. Therefore, based in the different legal frameworks of reorganizations and conflicts that may exist between controlling/minority shareholders and partner/managerial controller, it is necessary to create mechanisms to protect the private investment
Esta tese oferece um novo tratamento às reorganizações, ao identificar, inicialmente, que a reorganização é gênero, de que são espécies as reorganizações (i) societárias, (ii) empresariais e (iii) associativas. Essa distinção leva ao necessário reconhecimento de que os regimes jurídicos aplicáveis, a cada espécie, são distintos, e podem ser modulados pelo protagonista da reorganização para satisfação de interesses próprios ou para obtenção de ganhos pessoais, sem compartilhá-los com os demais acionistas (no caso de protagonismo de controlador societário) ou com qualquer acionista (no caso de protagonismo de controlador gerencial). Esse estado de coisas se potencializa com a modificação da estrutura de capital das sociedades, sobretudo das companhias abertas, que se sujeitam a controle societário minoritário ou controle empresarial gerencial. Nesses ambientes, com efeito, surgem incentivos para modulação de reorganizações, de modo a privar determinados agentes (a totalidade dos acionistas ou apenas os acionistas minoritários, conforme o caso) de participar do ato deliberativo, de exercer direitos previstos em outras modalidades de reorganização (como OPA ou retirada) e de aproveitar condições negociadas pelo protagonista. Daí a necessidade de, partindo-se da premissa da existência de distintos regimes jurídicos de reorganização e de conflitos entre controlador/minoritário e sócio/controlador gerencial, criarem-se instrumentos para proteção do investimento privado
Bruwer, Juan-Pierré. "The relationship(s) between the managerial conduct and the internal control activities of South African fast moving consumer goods SMMES". Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2357.
Pełny tekst źródłaAlthough South African Small, Medium and Micro Enterprises (SMMEs) play an imperative role in the stimulation of the national economy, previous research studies show that these business entities have severe sustainability problems as approximately 75% of these business entities fail after being in operation for only three years. The latter dispensation is pinned on the belief that South African SMMEs make use of inadequate and/or ineffective internal control systems. Taking into account that a system of internal control comprises five inter-related elements, as well as the fact that management is responsible for the internal control in their respective business entities, this research study placed focus on determining the relationship which exist between the managerial conduct of management and the internal control activities evident in South African fast-moving consumer goods (FMCGs) SMMEs. In order to achieve the latter, two literature reviews were conducted (see Chapter 2 and Chapter 3) and, in turn, quantitative data were collected through a questionnaire and analysed accordingly through both descriptive statistics and inferential statistics (see Chapter 5). Based on the analysed data, a very weak negative statistically significant relationship was identified between the managerial conduct of management and the internal control activities evident in South African FMCG SMMEs. Regardless of the very weak negative statistically significant identified relationship, the results vindicate the importance of appropriate managerial conduct, as well as adequate and effective internal control activities. Stemming from this, a new proposed framework (Control Legacy-K Framework) was developed which South African FMCG SMMEs can implement to help enhance their overall sustainability which, in turn, can help them fortify their continuation rate in the foreseeable future (see Chapter 6).
Alves, Adriano Bertoldo. "Desenho e uso dos sistemas de controle gerencial e sua contribuição para a formação e implementação da estratégia organizacional". Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27102010-235256/.
Pełny tekst źródłaIn order to ensure the achievement of its objectives, the organizations use management control systems (MCS), which can be analyzed by two different dimensions. The first is the design dimension, which comprises the features of the MCSs technical configuration. The second is the use dimension, which represents the different purposes of MCSs application in the organizations. Moreover, the scope of analysis can consider the set of MCS or just a part of it. In general, the research on MCS has been characterized by a reductionist approach regarding the dimension analyzed, and also regarding the scope of controls considered in the analysis. The objective of this research is to examine the MCS package, in its design and use dimensions, and identify its contribution to the formation and implementation of organizational strategy. This way, it was carried out a case study in a Brazilian higher education institution, exploring relevant aspects of configuration and use of MCS. It was concluded that the main contributions of MCS to the formation and implementation of organizational strategy are: (i) guide the formation of organizational strategy; (ii) communicate guidelines, goals and priorities; (iii) define the domain of organizational activities and organizational members; (iv) monitor the achievement of plans; and (v) stimulate the organizational learning. In addition, as findings of this research, it was concluded that the features of the MCS that undermine the incentive to organizational learning: (i) the ignorance or invalidation of the measurement criteria by managers; (ii) the weak connection between cybernetic controls and planning controls; (iii) the lack of an integrative view of the results indicated by different MCS; (iv) the lack of articulation between MCS with feed-forward information and others MCS; and (v) the interactive use with exclusive focus on internal aspects of organization. The improvements of these issues may support better usage of the MCS and provide additional benefits from management model. This study did not contemplate reward and compensation controls, neither informal controls, so it is recommended, as an opportunity of future research, include these controls in the analysis of MCS design an use in the organizations. Therefore, it is expected that the results of this study contribute to the development of MCS theory, likewise to a greater effectiveness of MCS use in the organizations, providing relevant information to a better understanding of its influence in formation and implementation of organizational strategy.
Sharma, Umesh Prasad. "Context and change in management accounting and control systems a case study of Telecom Fiji Limited /". The University of Waikato, 2009. http://hdl.handle.net/10289/2660.
Pełny tekst źródłaHarrington, Robert P. "Forecasting corporate performance". Diss., Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/54515.
Pełny tekst źródłaPh. D.
James, A. E. C. "Stress in the ambulance service : An investigation into the sources of occupational stress perceived by managerial, control and operational staff of the Devon ambulance service". Thesis, University of Bradford, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.381016.
Pełny tekst źródłaDiniz, Otávio Augusto dos Santos. "Método para avaliação do desempenho de programas das leis orçamentárias do Estado de São Paulo /". Franca, 2018. http://hdl.handle.net/11449/153919.
Pełny tekst źródłaResumo: A chamada Administração Pública Gerencial emergiu por volta dos anos 70 como resposta à crise do Estado. As principais características que diferenciam esse modelo de administração da burocracia tradicional são a gestão por resultados, a busca por novas formas de controle, orientação para o cidadão-usuário e accountability. Inicialmente, o movimento reformista ocorreu no Reino Unido, Nova Zelândia e Austrália, tornando-se praticamente universal nas décadas seguintes. No Brasil, as principais ações em direção à reforma datam do início dos anos 90, com desestatizações e implementação de reformas constitucionais, legais e administrativas nos anos que se seguiram. Em todos os Entes da Federação brasileira, o instrumento de planejamento das ações governamentais é o orçamento público, composto por três leis que devem formar um todo integrado, a saber: o Plano Plurianual (PPA), de médio prazo, com validade de 4 anos, contendo as diretrizes, prioridades e metas do governo para o período; a Lei de Diretrizes Orçamentárias (LDO), anual, com as prioridades que nortearão a elaboração da Lei Orçamentária Anual (LOA), este o terceiro instrumento, o qual se constitui no orçamento em si. No Estado de São Paulo em particular, o Plano Plurianual vigente foi estruturado de acordo com as diretrizes do Orçamento para Resultados (OpR), uma metodologia desenvolvida no próprio Estado e cuja principal característica é o alinhamento entre ações, programas e objetivos estratégicos definido pelo governo.... (Resumo completo, clicar acesso eletrônico abaixo)
Abstract: The so-called Managerial Public Administration emerged around the 1970s as a response to the state crisis. The main characteristics that differentiate this management model from traditional bureaucracy are results-based management, the search for new forms of control, citizen-user orientation and accountability. Initially, the reform movement took place in the United Kingdom, New Zealand and Australia, becoming practically universal in the following decades. In Brazil, the main actions towards reform date back to the early 1990s, with de-statification and implementation of constitutional, legal and administrative reforms in the years that followed. In all of the Brazilian Federation's institutions, the instrument for planning government actions is the public budget, composed of three laws that must form an integrated whole, namely the medium-term Pluriannual Plan (PPA), valid for 4 years, containing the government's guidelines, priorities and goals for the period; the Annual Budget Guidelines Law (LDO), with the priorities that will guide the elaboration of the Annual Budgetary Law (LOA), the third instrument, which constitutes the budget itself. In the State of São Paulo in particular, the Pluriannual Plan in course was structured according to the guidelines of the Budget for Results (OpR), a methodology developed in the State itself and whose main characteristic is the alignation among actions, programs and strategic objectives defined by the government. In order to control... (Complete abstract click electronic access below)
Mestre
Pastuh, Daniel [Verfasser], Mike [Gutachter] Geppert i Christoph [Gutachter] Dörrenbächer. "Dynamics of power & managerial control in the contemporary service sector : safeguarding organizational value creation within & beyond conventional workplaces / Daniel Pastuh ; Gutachter: Mike Geppert, Christoph Dörrenbächer". Jena : Friedrich-Schiller-Universität Jena, 2019. http://d-nb.info/1207271640/34.
Pełny tekst źródłaMoreira, Vanessa Berlato. "Critérios e condições dos planos de participação nos lucros ou nos resultados e sua inserção no controle de gestão: estudo de casos em indústrias do interior paulista". Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-22042008-090805/.
Pełny tekst źródłaThe main goal of this research was to analyze the Brazilian industries profit and gain sharing plan, called PPLR, criteria and conditions, considering that are many motivations for its adoption. This knowledge acquisition will be used further to investigate the PPLR insertion on managerial control. This research was carried out through case studies in four industries located in Sao Paulo state. For the purpose of the research general objective, it was necessary identify in the companies: aspects that could characterize the reward plan objecting the knowledge of the criteria and condition for the functioning of the plan, with the intention subliminal of studying the perception that the parts (superiors and subordinated) have of the plan and the company critical success factors, verifying if there is relation between indicators of the reward plan and this factors. Two cases presented a managerial control inserted PPLR, and the other two presented a partial managerial control inserted PPLR. The industries critical success factors were also identified to confirm the relationship between the PPLR`s indicators and them. In general, the study of the cases suggested that the studied companies trust in the motivational capacity of a additional financial gratuity, besides the salary and Christmas bonus, because they practice it. But the formulation of a financial reward plan based in the performance seems not be a spontaneous practice related of the companies. Its implementation is probably a consequence of the social and legal pressure, which could be an aspect catalyser in their adoption. Besides this, when analyzing how the plan adopted by the studied companies could be inserted in the management control, it was possible observe that the companies have conscience that the performance indicators of the plan should be associated to the critical success factors for the company, therefore, it was possible notice that the way in which the companies do this association is problematic, reflecting in plans inserted partially in the managerial control systems of the company. The employees PPLR\'s perception was also analyzed to grasp the PPLR managerial control insertion. Analyzing the PPLR perception was detected the existence of group of people, in the studied companies, that are indifferent to the plan because these groups perceive that their efforts were not valued by the plan adopted in the companies. Such perceptions minimize the goal congruence potential of the plan adopted, and minimize its insertion on the managerial control. The lack of employees PPLR appreciation may be a consequence of the difficult in establishing indicators for all of their areas. The reasons for the PPLR partial aid to the control that outcome from this study are associated with the companies studied and can not be generalized.
Lowes, Bryan. "Control and directors' remuneration in large British companies : an empirical investigation of directors' shareholdings and remuneration, and the implications of remuneration patterns for managerial theories of the firm". Thesis, University of Bradford, 1985. http://hdl.handle.net/10454/4201.
Pełny tekst źródłaMuir, Andrew. "'Completing the performance jigsaw' : improving managerial control and enhancing organisational performance through the introduction of a wide range of performance measures : a longitudinal study in a Scottish local authority". Thesis, Abertay University, 2001. https://rke.abertay.ac.uk/en/studentTheses/c98f2a62-1bb9-46d9-adcf-a90578b30ef2.
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