Дисертації: "Corporate complexity"

1

Mariotti, Humberto, and Cristina Zauhy. "Managing Complexity." Universidad Peruana de Ciencias Aplicadas (UPC), 2014.

Анотація:

This article is a brief introduction to complexity, complex thinking and complexitymanagement. Its purpose is to present an update on the applications of the complexitysciences particularly to the universe of corporations and management. It includes anexample taken from the globalized world and two more stories from the corporateenvironment. Some details on how to think about complexity and how to apply theconceptual and operative tools of complex thinking are provided. The article ends withsome remarks on personal, interpersonal and corporate benefits of the complexthinking.

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2

Efretuei, Ekaete Edet. "Narrative disclosures in corporate annual reports : a syntactical complexity perspective." Thesis, University of Leeds, 2013. http://etheses.whiterose.ac.uk/4930/.

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The Financial Reporting Council of the United Kingdom launched the Complexity project in 2008 to investigate the causes of complexity in annual reports, given increased concerns on the increasing size, complexity and the declining relevance of annual reports. However, to date, there is still limited academic evidence on the determinants and consequence of the complexity of annual reports, though annual reports remain increasingly complex. This thesis specifically investigates what determines the syntactical complexity of narratives in annual reports, and what is the consequence of syntactical complexity in annual report narratives. It does this by assessing in three empirical chapters (i) what firm characteristics determine the syntactical complexity in narratives, (ii) what board characteristics determine syntactical complexity in narratives, and (iii) what role do narratives play when investors react to earnings information. Syntactical complexity of narratives is measured using the fog index readability formula from computational linguistics, and the tone index measure, both widely used in assessing narratives in accounting research. The results reported in the first empirical chapter of the thesis indicate that specific characteristics of a firm determine the level of syntactical complexity of narratives. It shows that the performance of the firm, size of the firm, age of the firm, and the operations of the firm, play a role in the complexity of annual report narratives. The results reported in the second empirical chapter indicate that board composition factors determine the level of syntactical complexity of narratives. It shows that the age of directors, size of the board, percentage of female directors in the board, average board tenure and the number of nationalities in the board play a role in the level of complexity of annual report narratives. The third empirical chapter presents results indicating that the syntactical complexity of narratives increases with the Post Earnings Announcement Drift. It shows that the movement of post earnings return, in the direction of unexpected earnings, increases when management provide narratives with a more positive outlook. Overall, the results reported in this study indicate that the characteristics of the firm and the composition of the board of directors play a role in the level of complexity of annual report narratives. In addition, the results indicate that the syntactical complexity of annual report narratives, influences investors’ reaction to earnings information. These results are important for policy makers and regulatory bodies that are seeking to reduce the complexity and increase the relevance of annual reports. The results are consistent with the view that firm specific factors and the governance of the firm, are important in the narrative communication process, and that complexity of narrative communication affects resource allocation decisions.

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3

Nguyen, Tam Robert. "Using structural complexity to explain decision-making on corporate responsibility." Thesis, University of Newcastle upon Tyne, 2013. http://hdl.handle.net/10443/2225.

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Intra-organizational factors are an important line of inquiry to improve the explanation of corporate social responsibility (CSR) behavior in current theory and management concepts. Contributions from organizational behavior literature were used in this thesis to orient the analysis to the company’s structure in order to provide alternative explanations as to ‘why’ and ‘how’ companies addressed social responsibility issues and activities. Qualitative methods were employed to investigate the structure/decision relationship among a sample of decision processes of multinational business organizations. Conclusions suggest that social responsibility issues and activities can be treated contextually by the company, and its complexity can influence and shape the development of alternatives to address the issues and activities.

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4

Maitland, Roger. "Exploring emergence in corporate sustainability." Doctoral thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31139.

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As the impacts of climate change intensify, businesses are increasingly committing to ambitious sustainable development goals, yet an enduring disconnect remains between corporate sustainability activities and declining global environment and society. This study adopts a complexity view that reductionism associated with Newtonian thinking has played a key role in creating many of the sustainability issues now faced by humanity. This dissertation departs from the premise that sustainability needs to be integrated into an organisation and uses a complexity view to argue that corporate sustainability is a co-evolutionary process of emergence. Whilst many studies have examined how sustainability can be integrated into a business, less is known about corporate sustainability as an emergent process. To address the knowledge gap, this research answered three questions: (1) How does sustainability emerge in financial institutions? (2) What is the role of coherence in the emergence of sustainability? and (3) What conditions enable the emergence of sustainability? A mixed method sequential design was used. In the initial quantitative strand of the research, a holistic business assessment survey based on integral theory was implemented in two financial services organisations in Southern Africa. The results were analysed using self-organising maps and explored in narrative interviews in the subsequent qualitative strand of the research. The study makes three contributions to our understanding of emergence in corporate sustainability. First, by proposing four modes by which corporate sustainability is enacted; these elucidate how integral domains are enacted in corporate sustainability. Second, by clarifying the process of emergence by articulating how zones of coherence emerge between embodied and embedded dimensions. Third, by explaining how the shift to corporate sustainability occurs by means of four conditions. These contributions serve to advance our understanding of corporate sustainability as a fundamental shift in the functioning of an organisation towards coevolutionary self-organisation. It is recommended that corporate sustainability is holistically cultivated to support emergence and self-organisation, rather than being integrated through a linear process of change.

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5

Habtay, Solomon Russom. "Enabling industry inflection and corporate innovation : utilising complexity thinking for innovative strategic management." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53407.

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Thesis (MComm)--Stellenbosch University, 2003.
ENGLISH ABSTRACT: In the new economy, many industries - more specifically those that can be replaced electronically - are generally believed to be in peril of strategic inflection points. Scrutiny of available researches on the drivers of discontinuity indicates that some strategic inflection points can be foreseen, but many cannot be anticipated, because initially inflection points emerge very small, and can often be missed, but then they suddenly strike hard without warning. A strategic point of inflection occurs when existing ways of doing business and industry structure subtly but profoundly change. This study proposed to review the application of the complexity theory to strategic management for enabling industry inflection and corporate innovation. The study describes a couple-phased complexity approach for enabling industry inflection. The first phase starts by building organisational fitness through designing complex adaptive systems, internal to the organisation, and nurturing healthy co-evolution with external key players. The application of "communities of practice" into complex adaptive systems of organisational design is demonstrated as an essential means to drive the organization to the edge of chaos through which new businesses may evolve that can potentially trigger an inflection point. The co-evolutionary approach is explained as a process to develop patterns of co-adaptation with key players, whereby co-adapters collaborate to adapt effectively, although they still remain free to compete for a prime-movers hip position. This is hypothetically postulated to be space transition at the edge of chaos at the socio-cultural business system level, where active members, driven by the moving self-organization, engage in exploratory dialogue to explore space possibilities for systemic innovations. The second phase is described in four strategic stages for enabling industry inflection and corporate innovation. The strategic inflection point begins with a definition of a customer value proposition. This leads to the co-experimentation stage where co-creators jointly experiment with diverse new business models comprising a variety of customer value propositions that appeal to different segments. The success of new business model may cause industry inflection, subsequently leading to the third stage where the inflection point creates uncertainty to both the co-creators and their competitors, because the final success of a proactive strategic inflection point depends on the market dynamics. The salient conclusion of this study is that the complexity theory does not guarantee the complete success of a proactive strategy for enabling industry inflection. An inflection point can barely result from a deliberate strategic process only. Neither is a strategic inflection point a function of perfectly unexplainable market factors. Recommendations have been provided for further research to address, among others, the conceptual gap between the scientific analysis and the non-linear assumption of the complexity theory.
AFRIKAANSE OPSOMMING: Daar word in die hedendaagse ekonomie algemeen aanvaar dat baie nywerhede - in die besonder dié wat elektronies vervang kan word - gevaar loop van strategiese invalspunte. Noukeurige ondersoek van beskikbare navorsing oor die aanvoorders van diskontinuïteit dui daarop dat sommige strategiese invalspunte verwag kan word, maar baie kan nie geantisipeer word nie, aangesien invalspunte aanvanklik baie klein voorkom, en dan dikwels misgekyk kan word, maar dan slaan hulle vinnig toe, sonder waarskuwing. 'n Strategiese invalspunt kom voor wanneer bestaande maniere van sake doen en die struktuur van die industrie subtiel, maar wesenlik verander. Met hierdie navorsing is beoog om 'n oorsig te kry van die toepassing van die kompleksiteitsteorie op strategiese bestuur ten einde geleentheid te verskaf vir industrieinfleksie en korporatiewe innovering. Die navorsing beskryf 'n aantal gefaseerde kompleksiteitsbenaderings om industrie-infleksie aan te help. Die eerste fase begin met die opbou van organisatoriese geskiktheid deur die ontwerp van komplekse aanpasbaarheidstelsels wat intern aan die organisasie is en deur die kweek van gesonde koevolusie met eksterne sleutelrolspelers. Die toepassing van "algemeen aanvaarde praktyk" in komplekse aanpasbaarheidstelsels van organisatoriese ontwerp word gedemonstreer as 'n essensiële middelom die organisasie tot op die rand van chaos te dryf waardeur nuwe ondernemings kan ontwikkel wat moontlik 'n invalspunt kan veroorsaak. Die ko-evolusionêre benadering word verduidelik as 'n proses om patrone vir ko-adaptasie met sleutelrolspelers te ontwikkel, waardeur medebewerkers saamwerk om doeltreffend aan te pas, alhoewel hulle steeds vry is om vir 'n posisie as hoofkragbron mee te ding. Daar word hipoteties gepostuleer dat dit paradigmatiese oorgang op die rand van chaos op die sosiokulturele sakevlak is, waar aktiewe lede, gedryf deur die vinnig bewegende self-organisasie, betrokke raak by verkennende dialoog om die paradigmatiese moontlikhede vir sistemiese innovering te verken. Die tweede fase word in vier strategiese stadia beskryf om industrie-infleksie en korporatiewe innovering moontlik te maak. Die strategiese invalspunt begin met 'n definisie van 'n aanbieding van kliëntwaarde. Dit lei tot die ko-eksperimentele stadium waar medeskeppers gesamentlik eksperimenteer met diverse nuwe sakemodelle wat bestaan uit variasies op aanbiedings van kliëntwaarde wat vir verskillende segmente aanloklik is. Die sukses van 'n nuwe sakemodel kan moontlik industrie-infleksie veroorsaak, wat dan lei tot die derde stadium waar die invalspunt onsekerheid skep vir die medeskeppers en hulle mededingers, aangesien die finale sukses van 'n proaktiewe strategiese invalspunt van die markdinamiek afhanklik is. Die belangrikste gevolgtrekking na aanleiding van hierdie navorsmg IS dat die kompleksiteitsteorie nie die algehele sukses van 'n proaktiewe strategie verseker om industrie-infleksie te bemagtig nie. 'n Invalspunt kan beswaarlik slegs uit 'n doelbewuste industrie-infleksie voortspruit. Die strategiese invalspunt is ook nie 'n funksie van volkome onverklaarbare markfaktore nie. Aanbevelings word gemaak vir verdere navorsing wat aandag kan gee aan, onder andere, die konseptueie gaping tussen die wetenskaplike analise en die nie-lineêre aanname van die kompleksiteitsteorie.

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6

Barkman, Daniel, and Nils Sörensen. "Which CBSC-objectives matter? : A multiple case study of corporate managers’ focus in corporate control." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-256295.

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This study investigates which objectives in the corporate balanced scorecard (CBSC) that corporate managers in large unlisted companies focus on within corporate control. It also investigates what the explanatory factors are for the corporate managers’ focus. The CBSC was proposed to alleviate the historical financial focus of managers in control activities. This study makes a contribution by reviewing corporate managers' focus on financial and non-financial CBSC-objectives in corporate control. A multiple case study was conducted, consisting of a mutually owned and a governmentally owned company, where data was collected from semi-structured interviews, internal documents and observations. Results indicate that corporate managers from the mutually owned company primarily focused on financial and customer objectives. Corporate managers in the governmentally owned firm primarily focused on financial objectives, complemented with quality objectives. Although having a mixed influence, the perceived complexity of measures, relationship between objectives and capital market pressure promoted corporate managers’ focus. The conclusion of this study is that financial objectives are prioritised in corporate control because of the influence of the three explanatory factors.

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7

Dahlmann, Frederik. "Between inertia and adaptation : state and evolution of corporate environmental strategy." Thesis, University of Bath, 2009. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.512335.

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Companies in the 21st century are exposed to a variety of pressures to respond to a plethora of environmental issues. Understanding how these issues impact companies over time is, therefore, important for corporate practitioners and policy makers alike. This thesis investigates the state and evolution of corporate environmental strategy with the help of a multi-study, longitudinal research design. Theoretically grounded in complexity theory, a conceptual framework is developed that portrays organisations as open systems within which agents interact and attempt to improve organisational fitness. By conceptualising the organisational metaphor of ‘rugged fitness landscapes’, firms are depicted as complex adaptive systems searching for peaks on a constantly changing fitness landscape in order to guarantee economic long-term profit and survival. While study one examines environmental responses among a stratified sample of UK companies through repeated interviews both in 2006 and 2008, the second study draws on KLD data from S&P500 corporations for the period 1991 to 2006 by distinguishing between changes at firm and at population level. The findings suggest that the state and evolution of corporate environmental strategy are effectively subordinated to contributing towards firms’ fitness, whereby firms mostly attempt to remain profitable and obtain social legitimacy. Even over longer periods of time this behaviour has not changed markedly, except that starting from around 2004 higher levels of oil prices and lower interest rates have spurred more proactive environmental changes among a number of firms. Equally, different motivations, individuals and contextual factors appear to influence the varying patterns of evolution. The thesis fills a gap in the existing literature with respect to the lack of conceptual and empirical contributions about the evolution of corporate environmental strategy by providing new insights into how firms are responding to environmental issues over time and by extending various strands of theory.

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8

PILATO, VIVIANA. "THE DEPLOYMENT OF CORPORATE SOCIAL RESPONSIBILITY IN MULTINATIONAL CORPORATIONS: FROM INSTITUTIONAL COMPLEXITY TO STAKEHOLDER DIALOGUE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35760.

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La letteratura di business internazionale fornisce la prova convincente della diffusione globale di pratiche di responsabilità sociale delle imprese (RSI) e l'importante ruolo svolto dalle multinazionali (MNC) nel trasferimento di pratiche di RSI alle loro controllate estere. La tesi esplora la gestione di strategie di RSI da società controllate di MNC, spiegando il meccanismo che permette loro di bilanciare le pressioni istituzionali divergenti. Questo fenomeno è noto come ‘complessità istituzionale’, derivante dai molteplici ed eterogenee forze istituzionali a cui le controllate di multinazionali e le loro sedi sono esposte in relazione all'adozione di pratiche di RSI. Attingendo alla letteratura su RSI e teoria istituzionale, il primo articolo della tesi sviluppa un framework concettuale e un set di proposizioni da testare per studi futuri, attraverso un approccio configurazionale. Il secondo articolo della tesi esamina come le filiali di MNC gestiscono le pressioni, le barriere e i mezzi che affrontano durante la distribuzione delle loro attività di RSI in cinque paesi africani (Angola, Egitto, Ghana, Kenya e Sud Africa), attraverso 33 interviste, permettendoci di catturare alcuni modelli di variazione nella distribuzione di pratiche di RSI all'interno dei paesi in via di sviluppo. Il terzo documento della tesi analizza le pratiche di dialogo realizzate da 418 società quotate all'indice FTSE4Good in Europa, Nord America e Asia.
The international business literature provides compelling evidence for the global diffusions of Corporate Social Responsibility (CSR) practices and the important role played by Multinational Corporations (MNCs) in transfer of CSR practices to their foreign subsidiaries. The thesis explores the management of CSR strategies by MNCs’ subsidiaries, by explaining the mechanism that allows them to balance divergent institutional pressures. This phenomenon is known as ‘institutional complexity’, resulting from the multiple and heterogeneous institutional forces to which MNCs’ subsidiaries and their headquarters are exposed in relation to the adoption of CSR practices. Drawing on CSR literature and institutional theory, the first paper of the thesis develops a conceptual framework and a set of propositions to be tested for future studies, through a configurational approach. The second paper examines how the MNCs’ subsidiaries manage the pressures, the barriers and the enablers they face when deploying their CSR activities in five African countries (Angola, Egypt, Ghana, Kenya and South Africa), through 33 interviews, allowing us to capture some patterns of variations in CSR deployment within developing countries. The third paper analyses the stakeholder dialogue practices realized by 418 companies listed in the FTSE4Good index in Europe, North America, and Asia.

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9

Rosengren, Anna, Elsayed Mohamed Maher, and Niklas Eklund. "Corporate leadership development programs towards sustainability." Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-14780.

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With the increasing level of complexity that leaders face today, represented in the accelerating pace of technology advancement and globalization, along with the climate change indicators reaching unprecedented levels, the need for good leadership quality has become more crucial than ever. The Framework for Strategic Sustainable Development provides a systems perspective, a principle-based definition and a way to strategically move towards sustainability, however still there is a need to specify what is required for leaders to lead organizations through this process. The aim of the thesis is to explore how corporate leadership development companies can develop the essential leadership competencies to address the sustainability challenge. The study used the Key Competences in Sustainability Framework as a base to interview six leadership development companies from different areas in the world. The findings revealed that there is an essential need for self-development for leaders to handle complexity, as well as the need from leaders to create the proper conditions for their organizations to utilize the competences from the KCSF. Furthermore the results also showcased the need for standard common definition regarding sustainability.

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10

Filosof, Jana. "Making the general particular : practising corporate social responsibility in a UK Higher Education Institution." Thesis, University of Hertfordshire, 2017. http://hdl.handle.net/2299/20189.

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This research deals with the ways Corporate Social Responsibility is interpreted in a UK Higher Education Institution. It evolved from my initial curiosity about Corporate Social Responsibility (CSR), especially the way it is taken up in daily practices. Drawing on the pragmatic tradition of John Dewey (1859-1952), Charles Sanders Peirce (1839-1914) and George Herbert Mead (1863-1931), which gives primacy to experience, I am paying attention to my daily interactions with others. I explore what is, rather what should be. I also draw on analogies from complexity sciences, as well as on insights from sociology, psychology, anthropology and philosophy, to reflect on how the everyday practice of CSR is evolving in the interactions of interdependent players. Reflecting on the assumptions that underpin my thinking about organisations and about research, and tracing my evolving beliefs and perceptions, I have become aware of my participation in the processes that sustain and at the same time disrupt the 'community engagement' narrative of my organisation. Iterating my reflective narratives reveals how change in practice and in ideas evolves. This research was prompted by my introduction to CSR early in my academic career. The idea of organisations being responsible to their stakeholders fitted with my personal values. The more I read about the topic, the more uncomfortable I became - CSR had usually been presented in vague, general and idealised terms. So, when faced with setting up a Unit that would address the CSR of my organisation, I was left with no manual for getting on with my work. Reflecting on the feeling of helplessness, revealed my assumption that such guidance should exist, and that CSR practitioners must know how to practice the generalised idea of CSR. Exposing this and other emotions, I demonstrate how assumptions and beliefs arise in society and in the individual simultaneously. This research contributes to knowledge in this field by establishing CSR not just as an abstract idea, but as a practice within an organisation. Many authors have called for exploring CSR at the individual level, yet this call seems to remain unanswered. My research addresses this gap in literature and explores CSR from my perspective as a practitioner, thus contributing to the nascent body of literature that focuses on individual and local practice. Exploring interdependence and the emergence of CSR meant understanding that my actions have consequences, and at the same time, neither I nor any one individually can control those 2 consequences. The outcomes of our working together are at times intended and at times unintended. But they are inevitably unpredictable, because they arise in complex webs of interactions. Thinking reflexively about practising CSR has had a significant impact on my practice. I believe that my reflections will resonate with other practitioners, thus contributing to their practice.

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11

Wimby, Schmidt Johanna. "Blueberries of Wrath : An examination of the complexity in the Swedish berry industry." Thesis, Linnéuniversitetet, Institutionen för samhällsstudier (SS), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31376.

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In the early 21st Century Sweden’s daily press was full of articles of Asian migrant workers that was picking berries in the north of the country. It was reported that the pickers was exploited by the industry and that it was complete chaos in the berry forests and that no one wanted to take responsible for the situation. As one measurement the Swedish Board of Migration adopted guidelines of how to import work force. The guidelines had a positive effect. The guidelines, however, also created a new problem a now shifted focus to another group of pickers: migrant workers from poor member-states of the European Union. This research partly aims to find out who is the responsible for the situation and who can do something that can improve the situation. Further, the research aim to find out why so many Easter European chose Sweden as country to work in, and then if the Swedish Board of Migrations guidelines actual effect of the migration flow. As a part of a solution for the berry pickers a few organization stands out, namely the ones that a company can use to clean their name with if they connect themselves to. This research then also aim to understand to find out if those organizations can make a positive impact of the situation. Mainly daily press has been used as the main source to create a framework over the situation. The analysis is made from the statements found in the large share of different sources available, but also through Swedish rules, politicians and the workers and theories of migration. In order to put the situation in Sweden in a larger context, a comparison with Austria is made. The final conclusion of the research is somehow devastating. There is still a hassle to understand who can be put in charge of the wheel, but the aftermath is that in the end the actor with most power in the industry might be the consumer of the berries.

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12

Asiri, Mohammed. "Three Essays in Investment Efficiency, Accounting Reporting Complexity, and Cybersecurity Breaches: Evidence from Corporate Tax Avoidance." Thesis, Curtin University, 2021. http://hdl.handle.net/20.500.11937/83671.

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This thesis comprises three essays that examine the association between corporate tax avoidance and investment efficiency, accounting reporting complexity (ARC) and cybersecurity breaches (CSBs). The results of this study indicate that there is a positive association between corporate tax avoidance and investment inefficiency. It is also found that the association is mediated by financial statement readability, financial statement comparability and product market competition. It is found that ARC is associated positively with firms’ reporting of UTBs. Additionally, the use of industry-specialist auditors magnifies the positive association between ARC and UTBs. It is found that there is a positive and significant association between the occurrence of cybersecurity breaches and corporate tax avoidance in both the full sample and the propensity score matched sample.

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13

Marval, Sánchez Moyra D. "Corporate accelerators : novel organizations for entrepreneurial support – toward a process theory." Thesis, Paris 1, 2019. http://www.theses.fr/2019PA01E071.

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Cette thèse traite des accélérateurs corporatifs, en appliquant une méthodologie qualitative processuelle. Depuis les années 2010, les grandes entreprises se sont mis à lancer des accélérateurs et ont ainsi rejoint à leur tour les écosystèmes entrepreneuriaux. Ces nouvelles organisations, les accélérateurs corporatifs, diffèrent à bien des égards des accélérateurs indépendants. Ils constituent un riche contexte à étudier, notamment en ce qui concerne la manière dont les organisations gèrent une pléthore de prescriptions, souvent contradictoires, émanant de leurs divers publics, au fil du temps. S'appuyant sur 52 entretiens et d'abondantes données secondaires issues de six études de cas d'accélérateurs corporatifs en Europe, analysées et agrégées sur une période de huit ans (2011-2018), cette thèse propose un cadre conceptuel intégré qui met en évidence l'interaction distincte des pressions institutionnelles subies par ces organisations. Il théorise par ailleurs sur les différentes stratégies qu'ils utilisent, rejettent, et réinventent au fil du temps, pour faire face à cette complexité institutionnelle afin de gagner en légitimité, de survivre et de prospérer. De cette enquête qualitative émerge en outre une nouvelle définition des accélérateurs corporatifs, qui pourra stimuler de futures recherches, en se centralisant sur l’enjeu principal de ces organisations, qui consiste à accélérer la formation d’alliances collaboratives entre grandes entreprises et startups
This is a qualitative process inquiry about corporate accelerators. Since 2010, large firms have begun to launch accelerators, and thus participated in entrepreneurial support ecosystems. These novel corporate accelerators differ in many ways from independent accelerators. Furthermore, they constitute a rich context to study, namely in how they manage diverse, often contradictory prescriptions from their various audiences over time. Grounded in 52 interviews and abundant archival data from six case studies of corporate accelerators in Europe aggregated over a period of eight years (2011-2018), this thesis contributes an integrated conceptual model that evidences the distinct interplay of institutional pressures experienced by these corporate-backed organizations. It theorizes on the different strategies they use, discard, and reinvent over time, to address this institutional complexity so as to gain legitimacy, survive, and strive. It also proposes a new definition of corporate accelerators to stimulate future research, focusing on these organizations’ core purpose, which is to accelerate the formation of collaborative alliances between large firms and startups

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14

Woermann, Minka. "A complex ethics : critical complexity, deconstruction, and implications for business ethics." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/5293.

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Thesis (DPhil (Philosophy))--University of Stellenbosch, 2010.
ENGLISH ABSTRACT: This study commences with a critical, philosophical exploration of the ethical theories that constitute the normative basis of the dominant business ethics paradigm. It is argued that the universal and communitarian notions of the good upon which this paradigm is based, are inadequate in helping us deal with the complexities that define the modern day business environment. It is suggested that a sophisticated and affirmative account of postmodernism is a better suited alternative, as this paradigm is geared towards assisting us in finding workable solutions to our problems in the absence of universal truths or homogenous operating environments. Although postmodernism serves as a useful starting point for challenging the normative basis of business ethics, this study moves beyond this broad paradigm in providing an analysis of both complexity theory (specifically critical complexity theory), and Jacques Derrida’s deconstructive philosophy. The paradigm of critical complexity presents us with a useful framework for understanding, and thinking through the implications that complex phenomena hold for us, for our practices, and for our understanding of our responsibilities. Deconstruction (which serves as a philosophical example of a complex position) contributes to, and supplements this paradigm. Specifically, deconstruction draws attention to the processual nature of ethical decision-making and action, as well as to the ethical and political implications that arise from our limited knowledge of complex phenomena. Once critical complexity theory and deconstruction are adequately defined, a close reading of a critical text on the relevance of Derrida for understanding business ethics is presented. In undertaking the close reading, a number of criticisms against deconstruction are addressed, and an argument is made for why a more complex understanding of ethics is preferable to universal or communitarian notions of the good – and, therefore, preferable as a normative basis for business ethics. After making the case for a complex ethics, a general circumscription of a complex ethics is provided. This circumscription is premised on an understanding of ethics as a critical, provisional, transgressive, and imaginative enterprise. The specific implications that such a notion of ethics hold for teaching business ethics, and for understanding prominent business ethics themes (such as corporate social responsibility, responsible leadership, and sustainable development) are also elaborated upon. In conclusion, it is argued that taking cognisance of the insights and implications that arise from this study will help to support the future viability of business ethics. This is because a complex understanding of ethics can promote the development of robust and flexible strategies, which are needed for dealing with the realities of the modern business environment.
AFRIKAANSE OPSOMMING: Hierdie studie begin met ‘n kritiese, filosofiese ondersoek na die etiese teorieë wat die normatiewe basis van die dominante sake-etiek paradigma vorm. Daar word aangevoer dat die universele en kommunitaristiese idees van die goeie, waarop hierdie paradigma berus, onvoldoende is om ons in staat te stel om die kompleksiteite wat die hedendaagse sakeomgewing definieer sinvol te hanteer. Die voorstel word gemaak dat ’n gesofistikeerde en positiewe beskrywing van postmodernisme ’n meer gepaste alternatief is, omdat hierdie paradigma gerig is op werkbare oplossings vir ons probleme in die afwesigheid van universele waarhede of homogene werksomgewings. Alhoewel postmodernisme as ’n nuttige vertrekpunt dien om die normatiewe basis van sake-etiek te bevraagteken, beweeg hierdie studie verby die breë paradigma deur ’n analise van beide kompleksiteitsteorie (meer spesifiek kritiese kompleksiteitsteorie), en Jacques Derrida se dekonstruktiewe filosofie aan te bied. Die paradigma van kritiese kompleksiteitsteorie verskaf aan ons ‘n nuttige raamwerk om komplekse verskynsels te verstaan, en ook om deur die gevolge wat kompleksiteit vir ons praktyke en ons begrip van ons verantwoordelikhede te bedink. Dekonstruksie (wat dien as ’n filosofiese voorbeeld van ’n komplekse posisie) dra by tot, en vul hierdie paradigma aan. Meer spesifiek fokus dekonstruksie ons aandag op die prosessuele aard van etiese besluitneming en optrede, sowel as die etiese en politieke implikasies wat uit ons beperkte kennis van komplekse verskynsels voortspruit. Nadat kritiese kompleksiteitsteorie en dekonstruksie deeglik omskryf is, word ‘n kritiese teks oor die moontlike bydrae wat Derrida tot ons begrip van sake-etiek kan lewer noukeurig ontleed. Deur die loop van die ontleding word ’n aantal punte van kritiek teen dekonstruksie aangespreek, en ’n saak word uitgemaak dat ’n meer komplekse begrip van etiek verkieslik is bo universele en kommunitaristiese idees van die goeie – en dus meer geskik is as ’n normatiewe basis vir sakeetiek. ’n Algemene omskrywing van ’n komplekse etiek word ook verskaf om verdere steun te bied vir die verkieslikheid van so ’n opvatting van die etiek. Hierdie omskrywing is op die begrip van die etiek as ’n kritiese, provisionele, oorskryende, en verbeeldingsryke onderneming gebaseer. Die bepaalde implikasies wat hierdie idee vir onderrig in sake-etiek en ’n kennis van prominente sake-etiek temas (soos korporatiewe sosiale verantwoordelikheid, verantwoordelike leierskap, en volhoubare ontwikkeling) inhou, word aangespreek. In die gevolgtrekkig word daar geargumenteer dat kennisname van die insigte en implikasies wat uit hierdie studie voortspruit die toekomstige lewensvatbaarheid van sake-etiek kan bevorder. Dit is omdat ‘n komplekse begrip van die etiek die ontwikkeling van robuuste en buigsame strategieë, wat nodig is vir die hantering van die realiteite van die moderne sakeomgewing, kan aanspoor.

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15

Meyer, Renate, and Markus Höllerer. "Laying a smoke screen: Ambiguity and neutralization as strategic responses to intra-institutional complexity." SAGE Publications, 2016. http://dx.doi.org/10.1177/1476127016633335.

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Our research contributes to knowledge on strategic organizational responses by addressing a specific type of institutional complexity that has, to date, been rather neglected in scholarly inquiry: conflicting institutional demands that arise within the same institutional order. We suggest referring to such type of complexity as "intra-institutional" - as opposed to "inter-institutional." Empirically, we examine the consecutive spread of two management concepts - shareholder value and corporate social responsibility - among Austrian listed corporations around the turn of the millennium. Our work presents evidence that in institutionally complex situations, the concepts used by organizations to respond to competing demands and belief systems are interlinked and coupled through multiwave diffusion. We point to the open, chameleon-like character of some concepts that makes them particularly attractive for discursive adoption in such situations and conclude that organizations regularly respond to institutional complexity by resorting to discursive neutralization techniques and strategically producing ambiguity. (authors' abstract)

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16

Kuhn, John. "A THEORY OF COMPLEX ADAPTIVE INQUIRING ORGANIZATIONS: APPLICATION TO CONTINUOUS ASSURANCE OF CORPORATE FINANCIAL INFORMATION." Doctoral diss., University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2432.

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Drawing upon the theories of complexity and complex adaptive systems and the Singerian Inquiring System from C. West Churchman’s seminal work The Design of Inquiring Systems the dissertation herein develops a systems design theory for continuous auditing systems. The dissertation consists of discussion of the two foundational theories, development of the Theory of Complex Adaptive Inquiring Organizations (CAIO) and associated design principles for a continuous auditing system supporting a CAIO, and instantiation of the CAIO theory. The instantiation consists of an agent-based model depicting the marketplace for Frontier Airlines that generates an anticipated market share used as an integral component in a mock auditor going concern opinion for the airline. As a whole, the dissertation addresses the lack of an underlying system design theory and comprehensive view needed to build upon and advance the continuous assurance movement and addresses the question of how continuous auditing systems should be designed to produce knowledge--knowledge that benefits auditors, clients, and society as a whole.
Ph.D.
Department of Management Information Systems
Business Administration
Business Administration PhD

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17

AssunÃÃo, Renata Rouquayrol. "Complexidade organizacional e governanÃa corporativa nas empresas listadas na BM&FBOVESPA." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=14627.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior
A complexidade das organizaÃÃes Ã vista como o ponto de partida para a separaÃÃo das atividades de propriedade e controle, enquanto que a governanÃa corporativa, que promove o alinhamento de interesses entre o principal e o agente, pode ser compreendida como um meio de aperfeiÃoar os mecanismos de controle das empresas. Nesse contexto, o presente estudo tem por objetivo geral investigar a relaÃÃo entre a complexidade organizacional e das operaÃÃes e a governanÃa corporativa das companhias listadas na BM&FBovespa, Ã luz dos preceitos da Teoria da ContingÃncia, em que os fatores contingenciais podem influenciar as caracterÃsticas organizacionais relacionadas Ã estrutura e Ã estratÃgia das empresas (DONALDSON, 2007). Considera-se nesta pesquisa que a complexidade organizacional se refere Ã complexidade da estrutura e dos aspectos formais necessÃrios para inserÃÃo da empresa no mercado, e a complexidade das operaÃÃes se relaciona com o complexo conjunto dos recursos e dos processos vÃlidos para o desenvolvimento das suas atividades. Cabe destacar que esta pesquisa se justifica em razÃo dos poucos estudos encontrados na literatura nacional que relacionam as duas temÃticas bem como para que os resultados possam se tornar ponto de partida para anÃlise da estrutura das empresas e da eventual necessidade de implantaÃÃo ou melhoria de controles mais eficientes. Trata-se de pesquisa descritiva, de natureza quantitativa, reunindo uma amostra de 162 empresas listadas na BM&FBovespa. Para a anÃlise dos dados foram empregados os seguintes testes estatÃsticos: AnÃlise Fatorial, RegressÃo Linear MÃltipla, AnÃlise de CorrespondÃncia e AnÃlise de CorrelaÃÃo. Para a mensuraÃÃo da complexidade, sÃo adotadas em conjunto as variÃveis contingenciais idade, tamanho, diversificaÃÃo e internacionalizaÃÃo; e para examinar a governanÃa corporativa, utiliza-se um check-list composto por 16 itens baseado nos estudos de Silveira (2004), Silva e Leal (2005) e Lameira e Ness Jr. (2011) e nas recomendaÃÃes propostas pela ComissÃo de Valores MobiliÃrios - CVM (2002) e pelo Instituto Brasileiro de GovernanÃa Corporativa - IBGC (2009). A partir da AnÃlise Fatorial, identificou-se que a complexidade organizacional Ã explicada pelas variÃveis tamanho e diversificaÃÃo enquanto que a complexidade das operaÃÃes Ã explicada pelas variÃveis tamanho, diversificaÃÃo e internacionalizaÃÃo. Na anÃlise de RegressÃo Linear MÃltipla, constatou-se que as duas dimensÃes da complexidade, a governanÃa corporativa sofre influÃncia das variÃveis diversificaÃÃo, internacionalizaÃÃo e idade, sendo esta Ãltima uma relaÃÃo inversa. Por meio da AnÃlise de CorrespondÃncia e da AnÃlise de CorrelaÃÃo, conclui-se que, independentemente da dimensÃo em anÃlise, a complexidade se relaciona positiva e significativamente Ã governanÃa corporativa, isto Ã, as empresas listadas na BM&FBovespa de maior complexidade possuem maior Ãndice de governanÃa corporativa, confirmando-se a hipÃtese da pesquisa. Os resultados contribuem para aprofundar o conhecimento das temÃticas na medida em que os pressupostos da teoria contingencial sÃo confirmados e ao revelar a existÃncia de um campo em que Ã necessÃrio um gerenciamento da complexidade organizacional e das operaÃÃes por parte dos gestores no sentido de perceber e de aderir Ã mais e melhores mecanismos de controles por meio da adoÃÃo de boas prÃticas de governanÃa corporativa.
The organizational complexity is seen as starting point for the separation of property and control activities, while corporate governance, which promotes the alignment of interests between the principal and the agent, might be understood as a means to enhance business control devices. In this context, the general objective of the present study is to investigate the relation between organizational/operational complexity and corporate governance in companies listed on the BM&FBovespa, by the light of the Contingency Theory Precepts, in which contingency factors might influence the organizational characteristics related to structure and to business strategies (DONALDSON, 2007). In this research, it is considered that organizational complexity refers to the complexity of structure and of formal aspects necessary to the insertion of a company into the market. The complexity of operations is related to the complex set of resources and the valid process towards the development of activities. It is important to remember that this research justifies itself in view of the few studies putting the two themes together which can be found in national literature as well as the intention to make the studies become a starting point for the analysis of business structure and the eventual necessity to implant and improve more efficient control. It consists of a descriptive research, of quantitative nature, which puts together a sample of 162 companies listed on the BM&FBovespa. For data analysis the following statistical tests have been used: Factor Analysis, Multiple Linear Regression, Correspondence Analysis, and Correlation Analysis. For measuring complexity, age, size, diversification and internationalization were the contingency variables adopted as a set; and in order to assess corporate governance, a check list made up of 16 items based on the studies of Silveira (2004), Silva and Leal (2005) and Lameira and Ness Jr. (2011) and on recommendations proposed by the ComissÃo de Valores MobiliÃrios - CVM (2002) and by the Instituto Brasileiro de GovernanÃa Corporativa - IBGC (2009) was used. Based on Factor Analysis, it was possible to identify that organizational complexity is explained by size and diversification variables while operational complexity is explained by means of size, diversification and internationalization variables. In the Multiple Linear Analysis, it was detected that the two dimensions of complexity, corporate governance is influenced by diversification, internationalization and age variables, while the latter is an inverted relation. By means of Correspondence Analysis and Correlation Analysis, it has been concluded that, no matter what dimension is being assessed, complexity relates positively and significantly to corporate governance, that is, the most complex companies listed on the BM&FBovespa display the highest levels of corporate governance, which comes as a confirmation of the research hypothesis. Such results contribute to the acquisition of knowledge on these themes when contingency theory presuppositions get confirmed and with the revelation of the existence of a field in which it is necessary for administrators to manage organizational/operational complexity in order to perceive and adhere to more and better control devices by means of the adoption of good practices of corporate governance.

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18

Tresselt, Christian H. "The management of complexity in project management : a qualitative and quantitative case study of certified project managers in Germany." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/2924/.

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With the increased globalization and expansion of the markets worldwide, companies have to struggle with increased competition. Therefore, organisations have begun to offer advantages such as a personalisation of products to potential customers. Market conditions and legal policies can make it challenging to predict whether those ad-vantages can be realized. Project managers are often in the position of having to fulfil these requirements; in continuously changing influencing factors that make tasks diffi-cult to manage. These circumstances create complexity. Frequently, managers are una-ware that complexity has created problems in a specific project. Often, the traditional standards of project management no longer provide a sufficient support to managers of complex projects. This research investigates how current standards of project management address com-plexity, and whether a supplement is necessary. Complexity strengtheners are investi-gated. One standard Project Management Institute (PMI) is selected as an example to analyze the influence of strengtheners on PM-processes. A funnel model is developed based on these research findings. This is aimed to help managers in their daily practice and support them in categorizing the complexity of their projects. Based on this model, managers should be able to recognize the actual strengtheners of complexity and which processes of their project are affected. Finally, a possible adaption of the standard is re-searched. A proposition for a new comprehensive guide is designed to support manag-ers carrying out complex projects. The key managerial implication of this research is the development of a five-step model for handling complexity in projects: forming, storming, norming, performing, and ad-journing. Furthermore, the intent of this thesis is to make a valid contribution to the management literature. For handling complexity the new funnel model should close the gap between the recognition of complexity in a project and underlying causes. The new five-step model thus provides project managers helpful guidelines for handling complex projects. This research applies a mixed method, consisting of a survey (quantitative method) and focus interviews (qualitative method) with experts of project management (PMI) in Germany. There are approximately 4.900 PMI certified project managers in Germany; more than 170 participated in the survey (3.6%). This is considered sufficient to provide reliable results for this research. Further, three focus interviews deepen the knowledge and validate the results of the survey: Complexity is an actual problem in project man-agement. Existing standards are sufficient for project management, but complexity can-not be standardized. This thesis proposes to help project managers to resolve project complexity by providing guidelines for navigating through complex projects.

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19

Mayorga, Serna Daniel. "The implications of the complexity of banks on M&As, non-traditional banking activities and corporate governance : evidence from the US banking sector." Thesis, University of Southampton, 2017. https://eprints.soton.ac.uk/404901/.

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This thesis focuses on the study of the complexity of entities in the US banking sector. To this end, three lines of research are pursued in this thesis. We start with an investigation analysing the importance of strategic fit for post-M&A performance, which is one of the necessary prior steps for a financial institution to become complex. Second, we extend our investigation to analyse the effectiveness of the Dodd-Frank Act. 2010 to control the risk and non-traditional banking activities of complex bank holding companies. This law is considered one of the main avenues for the US government to control the continuously growing complexity of financial institutions. Lastly, we explore the influence of the complexity of banks on the composition of their board according to the degree of busyness of board members in terms of sitting on other boards. Using different econometric approaches and different samples, we present robust evidence for several findings. Firstly, strategic fit plays a key role as a performance enhancing factor for banks that decide to expand their market and/or diversify their products portfolio through pursuing merger deals. The subsequent analysis finds that the Dodd-Frank Act. 2010 has distinct effects on the risk and non-banking activities among the different types of complex BHCs. Moreover, we present differences between large and consolidated BHCs in their “shadow” banking activities following the enactment of this law. Furthermore, we observe that banks continue increasing their proportions of independent directors. However, banks require independent board members with fewer commitments from outside boards. Lastly, the busyness degree of the executive board members is related to the organisational complexity between banks and their subsidiaries. The empirical results give rise to numerous important policy implications. The supervision of a proper degree of strategic fit in key aspects between merging entities before a merger approval might increase the probability to achieve positive post-mergers outputs and reduce early bailouts that affect local economies. Furthermore, the recent re-regulatory changes have achieve to partially increase the stability of BHCs in which policy makers should consider the nature of complexity to have a better control of their risk, especially placing limits on their risky non-traditional banking activities. Finally, it has highlighted the importance of laws, related to the appointment of the board members, to take into account the individual complexity of each banking institution.

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20

Mahon, Kerrie L. "Strategic change in healthcare: Seeking reliability." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/115475/3/Kerrie%20Mahon%20Thesis.pdf.

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Organisational-wide risks and uncertainty may emerge from the complexity of project and program implementation; particularly in the health sector. When the corporate governance of a program is misaligned to the complex business environment, the efforts of senior management to achieve program reliability are impacted. Explored in this study were adaptable corporate governance approaches and their alignment to high reliability practices for effective management of risks and uncertainty in complex business environments. A range of frameworks were created that help explain how any why positive and negative project and program outcomes emerge due to corporate governance.

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21

Heidingsfelder, Jens [Verfasser], Markus [Akademischer Betreuer] Beckmann, Markus [Gutachter] Beckmann, Matthias [Gutachter] Fifka, and Almasa [Gutachter] Sarabi. "Exploring corporate value chain responsibility in environments shaped by complexity, fragmented sustainability governance and changing stakeholder expectations / Jens Heidingsfelder ; Gutachter: Markus Beckmann, Matthias Fifka, Almasa Sarabi ; Betreuer: Markus Beckmann." Erlangen : Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU), 2020. http://d-nb.info/1203879245/34.

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22

Ferhanoğlu, Berivan Mine, Claude Tremblay, Marine Deplante, and Paweł Porowski. "A Relational View into Sustainability : Change-Agent Experiences in Large Companies." Thesis, Blekinge Tekniska Högskola, Institutionen för strategisk hållbar utveckling, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2551.

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Navigating complexity for change toward sustainability in large companies is best done using a systems perspective, a principled vision of success and a step-wise planning process, as espoused for instance by the Framework for Strategic Sustainable Development. Many large companies have a significant contribution to un-sustainability and stand to benefit from such a transition. However, the human factor of the undertaking is as of yet underdeveloped in extant literature. Seeking insights into experiences of sustainability change-agents in large companies, the authors conducted 20 semi-structured interviews with sustainability change- agents in large companies. Using a relational view as an analytical lens, they examined the dynamics of social interactions involving these change-agents and thereby gained a greater understanding of the place held by these individuals in the broader company system. The 11 relational categories that emerged permitted to draw links between structural, behavioural and personal facets of advancing sustainability in large companies and highlighted the human aspect of strategic planning as well as the strategic nature of building relationships, teams and coalitions. Overall, the authors believe that consideration by the change-agents of relational aspects may help foster commitment and collaboration in the transition toward sustainability

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23

Macharoensak, Kunthika. "VoIP branding: How to bridge the gaps between your brand identity and brand equity : A corporate-consumer perspective with Rebtel Networks AB." Thesis, KTH, Industriell marknadsföring, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-90935.

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A hi-tech company often focuses on being innovative by providing product offerings as product leader, fast follower or with operational excellence. In the international calling sector the technological solutions are numerous. The providers are, for instance, normal telecom providers, Voice over Internet Protocol (VoIP) and Mobile virtual network operators (MVNO). This means that a company faces not only the competitors that offer the same solution but also from outside the company’s business sector. The company thus needs to tackle many challenges, such as fast-paced product development, market expansion, competitor volatility, at the same time as the company cultivates its brand assets. This study focuses on the branding strategy within the VoIP telecom sector. It aims to set a guideline for how companies, in particular in the VoIP telecom sectors, cultivate and enhance their brand identity in order to differentiate themselves from competitors as well as achieve a successful and sustainable level of brand equity. The thesis also studies the brand strategies that have already manifested themselves within the providers of international calling services, in particular VoIP providers and a couple of MVNO providers. By conducting the brand identity and brand equity analysis, customer analysis and competitors’ analysis, a company can make a decision on brand strategy that will further associate, differentiate, energize and support its brands. The research framework consists of both the corporate and consumer perspectives. It consists of brand theory, market research, competitor analysis and the company’s brand identity, as well as brand awareness analysis. The thesis presents the Swedish VoIP consumers’ behavior and trends, the guideline and case study on how a company bridges the gap between brand identity and brand equity as well as the guideline and case study of brand portfolio strategies that have been explored within the VoIP telecom sectors, i.e. VoIP branding.

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24

Tuck-Riggs, Carol Anne. "Financial Statement Disclosure of Carbon Footprint Costs in the Airline Industry." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/245.

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Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean differences in disclosed CO2 costs between the strata based upon the European Union's environmental trading scheme (EU-ETS) and (b) whether international financial reporting standards (IFRS) influenced the financial statement reporting of CO2 emissions costs. Financial statement data were analyzed in a 3-year longitudinal, ex-post, quasi-experimental, repeated measures factorial ANOVA and ANCOVA, pretest-posttest control group design. The results showed significant CO2 disclosure differences between the experimental (EU bound) airlines and control group (non-EU) airlines and for those airlines with IFRS prepared statements. These results should convince accounting practitioners that the quantification and reporting of greenhouse gas pollution can become the catalyst for improved operations and commercial sustainability. Positive social change to mitigate anthropogenic pollution should result and should promote normative accounting practice to hold those responsible to a higher global accountability.

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25

Yüksel, Simon, and Peter Sedin. "Extern ekonomisk kompetens : Familjeföretag och anlitandet av extern ekonomisk kompetens." Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-6036.

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Анотація:

Forskningen om familjeföretag är relativt omfattande. Men det finns fortfarande många frågor som är obesvarade. En viktig fråga som berör familjeföretags utveckling är viljan att ta in extern kompetens inom ekonomiområdet. Det kan röra sig om tjänster såsom ekonomichef, controller eller redovisningekonom. I detta arbete har vi försökt besvara frågan om varför ledningen i familjeföretag väljer att ta in extern kompetens inom ekonomi. Teorin för fram att familjeföretag i det längsta drar sig för att ta in extern kompetens till förmån för den egna familjens medlemmar. Slutsatserna man kan dra efter att ha utvärderat svar från åtta familjeföretags VD:ar samt externt tillsatt personal inom ekonomi är att de till största delen ser mycket positivt på tillsättandet av extern personal inom ekonomi. De flesta för fram åsikten om att utan att tillsätta extern personal hade bolagen i fråga inte kunnat utvecklas så framgångsrikt som de har gjort. De ser extern personal inom ekonomiområdet som en styrka med avseende på de nya kunskaper, erfarenheter och kompetenser som kommer företagen till del. Det många pekar på i intervjerna är att man får in en person som kan komma med andra lösningar på problemen än de konventionella, men även en mindre känslosam attityd till familjeföretagets affärer, vilket kan vara en klar fördel. Nya synpunkter och kunskaper kommer företaget till godo. Dock är den personliga dynamiken med den externa kompetensen av stor vikt för företagen i undersökningen, man bör passa in i företagsandan samt vara lätt att ha att göra med, men ända ha integritet. Nackdelar som man har pekat på är till exempel om den externt tillsatte experten eventuellt slutar sin tjänst eller manipulerar bokföringen. Med tanke på alla de lagar och regelverk som styr företagens vardag krävs en hel del specialistkunskap inom ekonomiområdet, särskilt inom koncernredovisning, beskattning, bokslut och årsredovisning. Dessa kunskaper kan i ett fåtal fall tillgodoses av familjemedlemmar, men i de allra flesta företag är det kompetens man måste få in i företaget utifrån. Vi anser att vår undersökning har gett oss svar på de frågor som vi hade ställt upp angående familjeföretags syn på att anlita extern kompetens inom ekonomi. Nämligen att familjeföretag som vill utvecklas vinner mycket på att anlita extern kompetens inom ekonomi. Inte bara ekonomiskt utan även på många andra områden. Nyckelord: Familjeföretag, Extern ekonomisk kompetens, Bolagsstyrning, Familjeföretags komplexitet, Successionsplanering.
Research on family business is quite extensive. But there are still many questions that remain unanswered. An important issue relating to family business development is the desire to bring in external expertise in the finance area. It may involve services such as finance manager, controller or accountant. In this work the authors have attempted to answer the question of why the management of family businesses chooses to bring in external expertise in economics. The theory implies that the family business as long reluctant to bring in external expertise for the benefit of their own family members. The conclusions to be drawn after evaluating responses from eight family business CEOs and externally added staff in finance is that they are mostly very much welcoming the appointment of external staff in finance. Most of the view implies that without the addition of external staff, the companies would not develop as successfully as they have done. They see external staff within the finance area as strength for the new knowledge, experience and skills that businesses will benefit from. Many CEO: s advocates that you get in a person who can come up with other solutions to the problems than the conventional ones, but also a less emotional approach to family business affairs, which may be a distinct advantage. New ideas and knowledge will benefit the company. However, the personal dynamics of the external competence are of great importance to companies in the survey, it should fit into the entrepreneurial spirit and be easy to deal with, but still have privacy. Disadvantages as some have pointed out are for example, if the externally appointed expert may terminate their service or manipulate the records. Given all the laws and regulations that govern todays businesses requires a lot of expertise in economics, especially in the consolidated financial statements, taxation, financial statement and annual reports. This knowledge can in a few cases be met by family members, but in the vast majority of companies, you need to get the skills into the company from outside. We believe that our study has given us answers to the questions we had put up on the family company's approach to the use of external expertise in economics. Namely, those family businesses that want to develop win a lot of hiring external expertise in economics. Not just economically but also in many other areas. Keywords: Family firm, External financial competence, Corporate governance, Complexity of family firms, Succession planning.

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Ferraz, Cibele Maria. "Gestão da comunicação organizacional em tempos de transição: desafios e novas competências profissionais em prol do engajamento e da propagação de valores e significados." Universidade Federal de Juiz de Fora, 2016. https://repositorio.ufjf.br/jspui/handle/ufjf/1502.

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Partindo do pressuposto de que as ferramentas virtuais alteraram as relações entre as organizações e seus públicos de interesse - pensamento defendido por autores como Argenti, Bueno, Nepomuceno, entre outros -, diminuindo a distância entre conteúdos públicos e privados e, consequentemente, aumentando o desafio das corporações em manterem a reputação positiva, avaliamos se houve mudanças tanto no perfil dos profissionais quanto no status das áreas de comunicação das organizações. Através da análise de empresas associadas à Aberje (Associação Brasileira de Comunicação Empresarial) foi verificado se a gestão da comunicação se altera com as mudanças de contexto social e tecnológico, orientando-se de forma mais estratégica. Examinou-se, também, se houve uma intensificação do trabalho com foco em resultados no desenvolvimento da comunicação corporativa e, por fim, investigamos se as habilidades e as competências dos gestores foram alteradas para enfrentar as mudanças de contexto organizacional e qual o novo perfil desejado para os profissionais da área. Foram realizadas entrevistas qualitativas em profundidade e semiestruturadas ou semiabertas com os gestores das áreas de comunicação. Dos resultados, originou-se uma análise de conteúdo sobre os efeitos de determinados aspectos levantados. Nas dimensões teóricas foram abordados os conceitos de organização, comunicação organizacional, imagem e identidade corporativa, além de gestão e competências contemporâneas. Os resultados permitem afirmar, entre outras considerações, que as formas de relacionamento mediadas pelas ferramentas digitais de comunicação inspiram novos desafios aos profissionais de comunicação organizacional, porém, não são decisivas para a mudança da importância do setor dentro das corporações.
The virtual tools have changed the relationship between organizations and their stakeholders – a thought defended by authors such as Argenti, Bueno, Nepomuceno, among others – and narrowed the gap between public and private. Consequently, they challenged companies to keep a positive reputation; therefore, the aim of the current study is to assess whether there were changes both in the professional profile and in the status of communication sectors within the organizations. An analysis involving companies affiliated to the Brazilian Association of Corporate Communication (Aberje - Associação Brasileira de Comunicação Empresarial) enabled us to check whether the communication management is influenced by changes in social and technological contexts, and thus becomes more strategic. In addition, we assessed whether the work in such sectors turned its attention to corporate communication development. Finally, we investigated whether managers’ skills and competencies have changed in order to face the new the organizational contexts and to draw the desired new profile for professionals in this field. In-depth semi-structured or semi-open qualitative interviews were conducted with the managers of communication sectors and the results enabled analyzing the effects of certain aspects described in the interview contents. Concepts such as organization, organizational communication, image and corporate identity were discussed in theoretical dimensions, as well as contemporary management and skills. The results allow stating, among other things, that the relationships mediated by digital communication tools lead to new challenges faced by organizational communication professionals; however, these challenges do not change the importance given to this sector within corporations.

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Goryunova, Elena. "Comprendre la relation entre la responsabilité sociétale des entreprises et l'innovation organisationnelle : l'approche systémique de la science de la complexité." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1063.

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L’objectif de cette thèse est de comprendre le design des organisations à la fois innovantes et socialement responsables qui sont capable d’apprendre et évoluer dans l’économie globale basée sur les connaissances. En appliquant l’approche de la science de la complexité au niveau des entreprises (premier essai), nous apportons un éclairage théorique sur les conditions favorables à l’innovation des systèmes organisationnels. Notre analyse suggère que c'est la culture organisationnelle éthique basée sur la liberté individuelle et orientée vers le bien commun qui est la plus favorable à l’innovation radicale et durable. Ce prototype de la culture éthique est opérationnalisé ensuite en mobilisant le cadre théorique de Nahapiet & Ghoshal (1998) sur le lien entre les trois dimensions de capital social et l’innovation (la deuxième étude) et le design holographique (la troisième étude). Nous testons nos deux modèles de recherche sur un échantillon de convenance des répondants organisationnelles en utilisant la méthode PLS-SEM. Les résultats empiriques valident nos deux modèles théoriques qui mettent en évidence le rôle critique du leadership éthique pour développer une culture d’entreprise éthique propice à l’innovation. Ce type de culture organisationnelle qui favorise à la fois l’afflux de nouvelles idées (grâce à la diversité au travail et aux partenariats avec les parties prenantes) et la coopération des employés (grâce au climat éthique ; participation d’employés dans les programmes de la RSE et à l’orientation stratégique de la RSE) est indispensable pour réconcilier la performance économique des entreprises avec le développement durable de la société globale
The aim of this thesis is to understand the design of socially responsible and innovative organizations that are capable of learning and evolving in the global knowledge-based economy. By applying the systemic approach of complexity science to business companies (first essay), we provide a theoretical understanding of the enabling conditions for organizational innovations. Our analysis suggests that ethical learning culture built on individual freedom for creativity and organizational vision for sustainability is the most likely to create a work environment conducive to radical sustainable innovations. To operationalize the prototype of ethical learning culture, we mobilize the theoretical model Nahapiet & Ghoshal (1998) on the link between three dimensions of social capital and innovation (second study) and the cybernetic principles of holographic design (third study). We test the two research models on a convenience sample of organizational respondents by using the PLS-SEM. Empirical findings validate our two theoretical models that highlight the critical role of ethical leadership for developing an ethical learning culture. This type of organizational culture that simultaneously encourages inflows of new ideas (thanks to workforce diversity and partnerships with the firm’s stakeholders) and employees’ cooperation (thanks to ethical climate, employees’ participation in CSR projects and strategic CSR orientation) is essential for the long-term business success and sustainable human development

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28

Segon, Michael John. "Institutionalising ethical cultures: an investigation of formal organisational approaches." Thesis, Queensland University of Technology, 2006. https://eprints.qut.edu.au/16179/1/Michael_Segon_Thesis.pdf.

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This thesis examined the institutionalisation of ethics within Australian organisations. A particular focus is the role of the strategic apex, or executive level of the organisation, in establishing the environment in which an ethical culture can develop. The literature review examined both organisational theory and existing approaches to developing organisational ethical culture using formal mechanisms such as written policies, procedures, training and development and reinforcement strategies. This revealed the polarisation of ethics literature between compliance and integrity based approaches. This is seen to be consistent with only two forms of organizations, the mechanistic and organic structures. This was identified as a major flaw in ethics literature as it does not inform organisations about appropriate ethical design for organisations that fall in between this continuum. The review of organisational theory concluded that components of organisational structure are used to discuss organisational moral responsibility and are also the components of the compliance and integrity approaches to organisational ethics. A tentative hypothesis was established that organisational ethics systems would be more effective if they are in fit with an organisation's structure. The study utilised a qualitative case based research method, argued as appropriate given the focus being strategic alignment of organisational structure and ethics frameworks. Thus was also recognised as having limitations, specifically not addressing the behavioural impact of such strategies in a significant way. The study examined the ethical frameworks of three large organisations. This included: an analysis of background to the ethics strategy, the design process, who was given responsibility for design and implementation of the framework. The major characteristics of the program was considered, how it was encultured throughout the organisation and consideration of any evaluation mechanism. This was contrasted against the organization's structural characteristics to establish whether the ethical framework was in fit with the structure of the organization. The analysis and discussion identified that senior management support was evident in all three case studies and crucial to the development of an ethical culture. Extensive written policies (codes of ethics and conduct) were identified in all three cases; however, the extent of appropriate support systems determined the degree to which these policies were effective. There was a general lack of understanding of ethical systems within the organisation with little expertise evident by those responsible for the programs in terms of appropriate strategies for enculturation. Ineffective strategies were mainly due to lack of appropriate support mechanisms (communication, training, reinforcement and reward and review) or inconsistency between support mechanisms and other organisational policies A major conclusion of the thesis is that the strategies used for enculturation of ethics, are basic organisational design variables. As such ethical frameworks need to be informed by organisational theory so as to design systems that achieve fit which leads to greater effectiveness.

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29

Segon, Michael John. "Institutionalising ethical cultures: an investigation of formal organisational approaches." Queensland University of Technology, 2006. http://eprints.qut.edu.au/16179/.

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Анотація:

This thesis examined the institutionalisation of ethics within Australian organisations. A particular focus is the role of the strategic apex, or executive level of the organisation, in establishing the environment in which an ethical culture can develop. The literature review examined both organisational theory and existing approaches to developing organisational ethical culture using formal mechanisms such as written policies, procedures, training and development and reinforcement strategies. This revealed the polarisation of ethics literature between compliance and integrity based approaches. This is seen to be consistent with only two forms of organizations, the mechanistic and organic structures. This was identified as a major flaw in ethics literature as it does not inform organisations about appropriate ethical design for organisations that fall in between this continuum. The review of organisational theory concluded that components of organisational structure are used to discuss organisational moral responsibility and are also the components of the compliance and integrity approaches to organisational ethics. A tentative hypothesis was established that organisational ethics systems would be more effective if they are in fit with an organisation's structure. The study utilised a qualitative case based research method, argued as appropriate given the focus being strategic alignment of organisational structure and ethics frameworks. Thus was also recognised as having limitations, specifically not addressing the behavioural impact of such strategies in a significant way. The study examined the ethical frameworks of three large organisations. This included: an analysis of background to the ethics strategy, the design process, who was given responsibility for design and implementation of the framework. The major characteristics of the program was considered, how it was encultured throughout the organisation and consideration of any evaluation mechanism. This was contrasted against the organization's structural characteristics to establish whether the ethical framework was in fit with the structure of the organization. The analysis and discussion identified that senior management support was evident in all three case studies and crucial to the development of an ethical culture. Extensive written policies (codes of ethics and conduct) were identified in all three cases; however, the extent of appropriate support systems determined the degree to which these policies were effective. There was a general lack of understanding of ethical systems within the organisation with little expertise evident by those responsible for the programs in terms of appropriate strategies for enculturation. Ineffective strategies were mainly due to lack of appropriate support mechanisms (communication, training, reinforcement and reward and review) or inconsistency between support mechanisms and other organisational policies A major conclusion of the thesis is that the strategies used for enculturation of ethics, are basic organisational design variables. As such ethical frameworks need to be informed by organisational theory so as to design systems that achieve fit which leads to greater effectiveness.

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30

Ehret, Katharina [Verfasser], and Benedikt [Akademischer Betreuer] Szmrecsanyi. "An information-theoretic approach to language complexity: variation in naturalistic corpora." Freiburg : Universität, 2016. http://d-nb.info/1128574209/34.

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Mello, Selma Ferraz Motta. "Comunicação e organizações na sociedade em rede: novas tensões, mediações e paradigmas." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/27/27154/tde-17082011-110313/.

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Este estudo analisa as metamorfoses em curso nas organizações, em decorrência da revolução digital e de seus desdobramentos na economia, na sociedade, na cultura e, sobretudo, no sistema comunicacional. O objetivo é indagar em que medida as tecnologias da informação e comunicação (TICs) estão provocando mutações também na comunicação organizacional, quais seriam os pilares do paradigma emergente e como as empresas brasileiras estão incorporando, na prática, essas novas dimensões.
This study analyses the changes in corporate structures brought forth by the digital revolution and its ramifications in society, culture, the economy and above all in contemporary systems of communication. The goal is to explore the extent to which information and communication technologies and the new socio-technical system are changing established notions of organizational communications, and how Brazilian companies are adapting to incorporate these shifting paradigms.

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Zhao, Zhengyi. "Hierarchical Complexity and Corporate Opaqueness." Thesis, 2019. http://hdl.handle.net/2440/120463.

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This thesis examines the impact of hierarchical complexity on corporate opaqueness and how this relationship varies under the moderating effect of corporate diversification, quality of the home country institutional environment and the host country institutional environment. I hypothesize that increases in firms’ hierarchical complexity are related to greater corporate opaqueness between the firm and outside investors on the capital market. Using a sample of US firms spanning 5 years from 2012 to 2016, I find a statistically and economically significant, positive relationship between hierarchical complexity and corporate opaqueness. The results of the thesis further imply that the impact of hierarchical complexity on opaqueness is alleviated when there is related corporate diversification and an increasing quality of the host country institutional environment.
Thesis (Ph.D.) -- University of Adelaide, Business School, 2019

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33

Neumair, Urs. "A general model of corporate failure and survival : a complexity theory approach /." 1998. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=008107316&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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34

Tai, Hsiu-Hsiu, and 戴秀琇. "The Effect of Auditor Gender and Corporate Operating Complexity on Audit Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/s8rnug.

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碩士
國立臺中科技大學
會計資訊系碩士班
105
Prior literature review has indicated that male auditors are overconfident and more risk-seeking than female auditors that are prone to biases in the auditing and decision process and result in lower quality of auditing. In addition, prior research has demonstrated that female auditors are more efficient in processing information and finished the complex auditing tasks than male auditors. The purpose of this study is to use discretionary accruals to measure of auditing quality as well as investigates the association between lead signing auditor gender and corporate operating complexity on auditing quality of firms listed in Taiwan from 2009 to 2015. The empirical evidence shows that there is no significantly negative correlation between lead signing auditor gender and discretionary accruals. However, corporate operating complexity is significantly positively correlated with discretionary accruals. The results indicate that the lead signing auditor gender has no effect on audit quality but corporate operating complexity has impact on lower auditing quality. After joining the interactive term between lead signing auditor gender and corporate operating complexity, the results demonstrate that the interactive term is significantly negatively correlated with audit quality. The results indicate that more complex firms with female auditors lead signing auditors could lead to better auditing quality.

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Barry, Trent. "Using a Complexity Theory of Change to Transform the Culture of a Resource and Environmental Management Organization." Phd thesis, 2001. http://hdl.handle.net/1885/131462.

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A common criticism in the field of organization change is that there is no coherent and operationally useful theory of organization change. Another weakness is the notoriety of planned interventions for not achieving their stated aims. This thesis sets out to address these shortcomings through the development of a complexity theory of human and organizational change that is both coherent and operationally useful. The complexity theory of change is then applied to a planned intervention that was successful in achieving its stated aims. The Organization that is the focus of this study used to be a government department that was recently transformed into a statutory authority responsible for the management of an Australian natural resource. The way in which the transition from a government department to a statutory authority was handled created the conditions for the intervention. Guided by the complexity theory of change the intervention methodology was designed to bring about a transformation in the Organization’s culture, that involved changes to its structure, strategy and power relations within a twelve-month period, and successfully to institutionalise the changes. The research methodology used was predominantly that of action research, however shortcomings with existing action research methodologies, often criticised for being rigid and confusing, such as not insisting on the inclusion of the researcher’s own position, led to the development of a new methodology: the Intiffegrated Action Research Methodology (IARM). Utilising triangulation as the method of analysis the results of the research are analysed before concluding with a list of factors that contributed to the success of this intervention.

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Stasi, Mafalda. ""Turning it into a proper business" : the fate of complexity in distance learning corporate discourse." 2003. http://hdl.handle.net/2152/12595.

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Stasi, Mafalda Slatin John M. Syverson Margaret A. ""Turning it into a proper business" the fate of complexity in distance learning corporate discourse /." 2003. http://wwwlib.umi.com/cr/utexas/fullcit?p3122796.

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38

Hohn, Michelle. "Investing in community : Canadian junior mining companies, corporate social responsibility, and the communication gap." 2009. http://hdl.handle.net/10170/131.

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Drawing on experience as a communications consultant to the junior mining industry, this research emerged from my observations that anti-mining, non-governmental organization (NGO) campaigns are currently winning the public relations war against the mining industry. Increasing global awareness and anti-mining sentiment may be due in part to a lack of communication on behalf of mining companies with respect to corporate social responsibility (CSR) and specifically community investment activities in developing countries. I sought to investigate what community investment initiatives a sample of Canadian junior exploration companies are conducting and the root causes for a possible CSR communication gap or “reporting silence” in this regard, which, if remedied, could potentially help balance this negative publicity. Results from interviews with mining company executives, industry CSR practitioners, and investment fund managers identified a number of factors contributing to a community investment communication gap, and reflect upon the multiplicity of stakeholder audiences with complex and divergent information needs. My thesis concludes with recommendations as to how junior exploration companies and industry CSR practitioners might consider community investment in developing countries through a complexity science lens to explore collaborative solutions in addressing these communication gaps.

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Jaroenjitrkam, Anutchanat. "Strategic Responses of Firms to Product Market Competition." Thesis, 2019. http://hdl.handle.net/2440/121731.

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This thesis examines firms’ strategies in response to more intensified product market competition. Specifically, three studies analyse: (i) the incentive dispersion within a top management team (TMT); (ii) the relative compensation of the CEO to the compensation of other top executives; and (iii) corporate complexity. These strategies are associated with cooperation among the TMT, the CEO’s power, and corporate complexity. The results from the first study demonstrate that TMT incentive dispersion decreases when firms experience intense competition in the product market and this effect is more pronounced for innovative and diversified firms. The implication is that firms promote cooperation in the team by reducing TMT incentive dispersion when facing pressure from product market competition and that cooperation in the TMT is even more essential for firms operating in a dynamic environment, which requires quick responses. The second study reveals that the compensation disparity between the CEO and other management drops, implying less CEO power when product market competition becomes more intensified, and the impact is stronger for firms with weak corporate governance and “good luck.” The results suggest that when powerful CEOs are entrenched, product market competition can act as a substitute for corporate governance and reins in the power of CEOs. The third study shows that corporate complexity reduces firm performance when firms face increased competition in the product market. Corporate complexity can be related to the inefficiency of resource allocation as the impact of the interaction between corporate complexity and product market competition is more prominent for firms that have strong financial needs but cannot easily access capital. From a theoretical perspective, the results of this thesis show how social comparison theory, agency costs, and resource allocation issues can explain the strategic choices that firms make in response to product market competition in order to stimulate cooperation in TMT, control CEO power, and enhance flexibility and efficiency, respectively.
Thesis (Ph.D.) -- University of Adelaide, Business School, 2019

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Dinis, Ana Cristina dos Santos Arromba. "Corporate taxation in Portugal: a study on the perception of the impact of autonomous taxation." Doctoral thesis, 2020. http://hdl.handle.net/10316/91056.

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Tese de Doutoramento em Gestão de Empresas apresentada à Faculdade de Economia da Universidade de Coimbra
The main purpose of this thesis is to analyse the role of the autonomous taxation of expenses (hereafter, “ATE”) in the Portuguese corporate income tax (hereafter, “CIT”). In particular, the perception of the Portuguese Chartered Accountants (CAs) will be discussed in a normative, critical and empirical perspective. Even though the ATE has arisen with the aim of fighting tax evasion and fraud, it is currently a relevant source of public revenue and its elimination is not foreseeable, at least in the medium term. Moreover, the extension of its tax base is gradually transforming the corporate income tax in a kind of dual tax, by taxing profits and, at the same time, a significant set of expenses. There are no comparable international cases, with a similar set of taxed expenses. The ATE has caused many conflicts between the Portuguese tax authority (TA) and corporate taxpayers. Many of these conflicts emerged from the legal interpretation of ATE’s clauses, while others derived from frequent and difficult to apply legislative changes. Based on a set of litigation cases, this thesis will discuss legal complexity in making and interpreting ATE´s regulations. Using a sample of 665 surveyed CAs, and applying factor analysis, this study highlights four dimensions of ATE: ATE complexity, ATE tax planning, ATE tax compliance and ATE SMEs tax compliance. The results show that most Portuguese CAs respondents have a good understanding of ATE complexity, a strong understanding of ATE tax planning, a poorer understanding of ATE tax compliance, and a good understanding of ATE SMEs tax compliance. Besides the corporate income tax impact on tax management, new layers of complexity, planning opportunities, and compliance costs are perceived to be added by ATE. Additionally, by applying cluster analysis, this study finds that sociodemographic characteristics of CAs (e.g., age, gender, professional environment, level of expertise) generate clusters of CAs with different perceptions of the role and consequences of ATE in the management of corporate tax affairs. As many countries face budgetary pressure, ATE could eventually be adopted by other jurisdictions. This study offers evidence regarding the legal and economic consequences of ATE through the perceptions of experts dealing with a particular type of business taxation. The results are relevant to policymakers, tax authorities, accountants and the corporate business sector since they analyse a specific and important source of business taxation.
O objetivo geral desta tese é analisar o papel da tributação autónoma (TA) no regime de tributação das sociedades em Portugal. Em particular, a perceção dos Contabilistas Certificados (CC) portugueses será discutida numa perspetiva normativa, crítica e empírica. A TA, ainda que tenha surgido com o objetivo de combater a fraude a evasão fiscal, é atualmente uma fonte de receita pública relevante, e sua eliminação não é previsível, pelo menos a médio prazo. Além disso, a extensão da sua base tributária tem transformado gradualmente o imposto sobre o rendimento das pessoas coletivas (daqui em diante, “CIT”) numa espécie de imposto duplo, em que, para além de incidir sobre o lucro das sociedades, incide também sobre determinados gastos. Não existem, internacionalmente, experiências de tributação similares, com dimensão comparável. Mais ainda, a TA originou também muitos conflitos entre a autoridade tributária portuguesa e as sociedades. Muitos desses conflitos emergiram da interpretação legal das cláusulas normativas da TA, enquanto outros derivaram das frequentes mudanças legislativas, difíceis de aplicar. A tese aborda estes temas à luz da litigância que deles resultou. Por fim, recorrendo a uma amostra de 665 CC portugueses e aplicando uma análise fatorial, este estudo destaca quatro dimensões da TA: complexidade fiscal da TA, papel da TA no planeamento fiscal, papel da TA no cumprimento fiscal e papel da TA no cumprimento fiscal das micro, pequenas e médias empresas (daqui em diante, “SMEs”). Os resultados mostram que a maioria dos CC respondentes tem uma boa perceção da complexidade fiscal da TA, um forte entendimento do papel da TA no planeamento fiscal, uma compreensão mais fraca do papel da TA no cumprimento fiscal e um bom entendimento do papel da TA no cumprimento fiscal das SMEs. Além do impacto do imposto na gestão fiscal das empresas, novas formas de complexidade, oportunidades de planeamento fiscal e custos de cumprimento são percebidos como sendo causados pela TA. Além disso, aplicando uma análise de clusters, é possível constatar-se que as características sociodemográficas dos CC (por exemplo, a idade, o género, o exercício da atividade e a experiência profissional) geram grupos de CC com perceções diferentes do papel e das consequências da TA na gestão fiscal das empresas. Como muitos países enfrentam situações de pressão orçamental, a TA pode vir, eventualmente, a ser adotada por outras jurisdições. Esta tese oferece evidências sobre as consequências jurídicas e económicas da TA através da perceção de especialistas que lidam com um tipo específico de imposição societária. Os resultados são relevantes para os decisores de política fiscal, para as autoridades fiscais, para os contabilistas e para o setor empresarial, uma vez que analisam um elemento importante da tributação empresarial.

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Brito, Marisa Liliana Araújo Bertoluci. "Complexidade e cumprimento fiscal: perspetiva dos diretores financeiros de empresas residentes e não residentes com estabelecimento estável em Portugal." Master's thesis, 2021. http://hdl.handle.net/1822/73707.

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Dissertação de mestrado em Contabilidade
A perspetiva e a imagem que o contribuinte tem do sistema fiscal influencia os seus comportamentos relativamente ao cumprimento das normas fiscais, podendo levar à evasão ou, em casos extremos, à fraude fiscal (Tanzi, 2010; Prihandini, Zuhri e Jahja, 2019). Adicionalmente, Tanzi (2010) afirma que um sistema fiscal mais complexo torna a perceção da neutralidade, equidade e justiça do sistema fiscal mais difícil. Considerando que a complexidade influencia a perceção do contribuinte acerca do sistema fiscal e esta influencia o comportamento de cumprimento, torna-se importante relacionar o impacto que a perceção da complexidade fiscal tem no cumprimento fiscal. Assim, o objetivo da presente investigação é aferir e compreender qual a perceção dos diretores financeiros de empresas residentes e não residentes com estabelecimento estável em Portugal sobre a complexidade fiscal do sistema tributário português, bem como avaliar alguns determinantes do cumprimento fiscal incluindo o fator relativo à complexidade fiscal percecionada pelos mesmos diretores financeiros. Os resultados obtidos permitiram concluir que a complexidade fiscal está associada com caraterísticas sociodemográficas, entre elas a idade, o género e o estado civil, e por variáveis relativas às características das empresas, como o negócio da empresa. Concluiu-se ainda que a complexidade fiscal está negativamente associada com o cumprimento fiscal e que o cumprimento fiscal está associado, além da complexidade fiscal, a características sociodemográficas dos diretores financeiros, como a educação e o estado civil, e a características relativas às empresas, como a dimensão e o negócio da empresa.
The taxpayer's perspective and image of the tax system influences their behavior regarding compliance with tax rules, and can lead to tax evasion or, in extreme cases, tax fraud (Tanzi, 2010; Prihandini, Zuhri and Jahja, 2019). In addition, Tanzi (2010) states that a more complex tax system makes the perception of neutrality, fairness and justice of the tax system more difficult. Considering that complexity influences the taxpayer's perception of the tax system and this influences compliance behavior, it is important to relate the impact that the perception of tax complexity has on tax compliance. Thus, the objective of this investigation is to assess and understand the perception of the financial directors of resident and non-resident companies with stable establishment in Portugal about the tax complexity of the Portuguese tax system, as well as to evaluate some determinants of tax compliance including the factor related to the tax complexity perceived by the same financial directors. The results obtained allowed the conclusion that tax complexity is associated with sociodemographic characteristics, including age, gender and civil status, and by variables related to the characteristics of companies, such as the business of the company. It was also concluded that tax complexity is negatively associated with tax compliance and that tax compliance is associated, in addition to tax complexity, with socio-demographic characteristics of financial directors, such as education and civil status, and with characteristics relating to companies, such as the size and business of the company.

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Дисертації з теми "Corporate complexity"

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