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Estilo de liderança, sistema de controle gerencial e inovação tecnológica: papel dos sistemas de crenças, interativo, diagnóstico e de restrições; Leadership style, management control system and technological innovation: the role of beliefs, interactive, diagnostic and boundaries systems

Cruz, Ana Paula Capuano da
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 01/04/2014 PT
Relevância na Pesquisa
75.86%
Esta pesquisa investiga a relação entre estilo de liderança, definição de uso do sistema de controle gerencial (SCG) e inovação tecnológica. Fundamentado nas lideranças transformacional e transacional (Bass, 2008) e no modelo de alavancas de controle de Simons (1995a), este estudo explora o estilo de liderança como um antecedente da definição de uso do sistema de controle gerencial e o papel de seus diferentes tipos de uso (sistemas de crenças, interativo, diagnóstico e de restrições) na inovação tecnológica. A partir de um levantamento realizado com questionário eletrônico, os achados obtidos geram contribuições relevantes para a pesquisa em controle gerencial, ainda que não possam ser atribuídos de maneira generalizada, mas sim em relação a uma amostra de 164 empresas, a maioria de grande porte. Com emprego da técnica de modelagem de equações estruturais, foram encontradas evidências de que a liderança transformacional é um antecedente do uso interativo do SCG e do sistema de crenças. Este achado demonstra que o líder transformacional confere significado ao sistema de crenças e seu comportamento cria condições para que as informações geradas pelo SCG sejam revistas, questionadas e discutidas entre os membros da organização...

A utilização de sistemas de controlo de gestão nas pequenas e médias empresas de cariz tecnológico

Vasconcelos, Inês Maria Marques
Fonte: Instituto Superior de Economia e Gestão Publicador: Instituto Superior de Economia e Gestão
Tipo: Dissertação de Mestrado
Publicado em /09/2012 POR
Relevância na Pesquisa
66.06%
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais; O presente estudo evidencia os papéis/propósitos desempenhados pelos sistemas de controlo de gestão (SCG), de acordo os levers of control (LOC): sistemas de crenças, de restrições, de controlo diagnóstico e interactivo. Através de um questionário realizado a uma amostra de pequenas e médias empresas (PMEs) do sector tecnológico, numa primeira fase, o estudo procura identificar o propósito para o qual dez categorias de SCG são mais utilizadas. Os resultados indicam que as categorias Planeamento Financeiro, Avaliação Financeira e Controlo/Imputação de Custos desempenham um papel mais diagnóstico, a Core Values/Missão é mais utilizada de acordo com o sistema de crenças e, a Gestão de Desenvolvimento de Novos Produtos com o interactivo, comparativamente aos outros levers of control. As restantes categorias – Planeamento de Recursos Humanos (RH), Avaliação de RH, Planeamento Estratégico, Gestão de Vendas/Marketing e Gestão de Parcerias – desempenham uma combinação de papéis. A fase seguinte adopta uma abordagem contingencial, ao analisar o impacto da estratégia, tecnologia, envolvente externa e estrutura, no tipo de utilização diagnóstica e/ou interactiva dos SCG. Analisou-se individualmente o impacto de cada um destes factores contextuais na utilização dos SCG. Os resultados mostram que...

Gestão de riscos estratégicos : action research numa empresa de tecnologias de informação

Oliveira, Luís Fernando Fonseca de
Fonte: Instituto Superior de Economia e Gestão Publicador: Instituto Superior de Economia e Gestão
Tipo: Dissertação de Mestrado
Publicado em //2013 POR
Relevância na Pesquisa
55.67%
Mestrado em Gestão e Estratégia Industrial; Objetivo da investigação: Este estudo pretende determinar de que forma a gestão dos riscos estratégicos e o planeamento estratégico e controlo de gestão podem ser integrados, de forma a contribuir para a sustentabilidade e criação de valor nas organizações. Metodologia: A investigação baseou-se na realização de action research numa empresa de média dimensão que atua na área das TIC. Os resultados foram obtidos através de um processo iterativo, baseado na análise da teoria disponível sobre gestão estratégica e gestão de risco, realização de experiências e reflexão sobre os resultados obtidos. Resultados: Os riscos estratégicos foram definidos como os riscos internos ou externos, que podem ocorrer tanto na definição como na implementação da estratégia e com potencial para alterar significativamente a posição competitiva da organização. Do estudo resultou um modelo conceptual de integração dos processos de gestão dos riscos estratégicos e de planeamento estratégico e controlo de gestão. O modelo sugere que a incorporação de sistemas de controlo especialmente dedicados à gestão da incerteza promove a antecipação estratégica, a aprendizagem e o aparecimento de estratégias emergentes. Implicações teóricas: Os resultados obtidos são de natureza qualitativa e baseados numa investigação conduzida numa organização singular. A generalidade do modelo proposto pode ser testada com a realização de estudos de caso de aplicação noutras organizações. Originalidade: O estudo explicita uma forma clara de integrar a gestão estratégica com a gestão dos riscos estratégicos...

A relação entre o papel dos sistemas de controlo de gestão, estratégia e performance das pequenas e médias empresas portuguesas do sector dos serviços

Santos, Ana Sofia Ramos
Fonte: Instituto Superior de Economia e Gestão Publicador: Instituto Superior de Economia e Gestão
Tipo: Dissertação de Mestrado
Publicado em //2014 POR
Relevância na Pesquisa
65.94%
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais; Tendo como referência a Teoria da Contingência (Jensen & Meckling, 1976) e os Levers of Control (Simons, 1994), a presente dissertação pretende analisar se as Pequenas e Médias Empresas (PMEs) Portuguesas do sector dos serviços com um determinado perfil de estratégia utilizam com maior ou menor intensidade os Sistemas de Controlo de Gestão (SCG) interactivos ou diagnósticos. Adicionalmente, o nosso estudo analisa se a performance empresarial está associada ao nível de utilização dos SCG e ao tipo de estratégia perseguida pelas empresas. Com base em dados recolhidos através de um questionário junto de 70 PMEs, nós utilizámos o método PLS-SEM para analisar empiricamente as nossas hipóteses. Os resultados sugerem que existe uma relação positiva entre a utilização de uma estratégia mista (através das prioridades estratégicas que conjugam características relacionadas com a estratégia de diferenciação do produto e liderança pelos custos) e a utilização mais intensiva dos SCG com papéis de diagnóstico e interactivos. A utilização mais intensiva de SCG interactivos está associada positivamente à performance organizacional, o que sugere um potencial ajuste entre a estratégia de negócio e os SCG interactivos poderá conduzir a uma performance superior. Porém...

Atomic levers control pyranose ring conformations

Marszalek, Piotr E.; Pang, Yuan-Ping; Li, Hongbin; Yazal, Jamal El; Oberhauser, Andres F.; Fernandez, Julio M.
Fonte: The National Academy of Sciences Publicador: The National Academy of Sciences
Tipo: Artigo de Revista Científica
Publicado em 06/07/1999 EN
Relevância na Pesquisa
35.73%
Atomic force microscope manipulations of single polysaccharide molecules have recently expanded conformational chemistry to include force-driven transitions between the chair and boat conformers of the pyranose ring structure. We now expand these observations to include chair inversion, a common phenomenon in the conformational chemistry of six-membered ring molecules. We demonstrate that by stretching single pectin molecules (1 → 4-linked α-d-galactouronic acid polymer), we could change the pyranose ring conformation from a chair to a boat and then to an inverted chair in a clearly resolved two-step conversion: 4C1 ⇄ boat ⇄ 1C4. The two-step extension of the distance between the glycosidic oxygen atoms O1 and O4 determined by atomic force microscope manipulations is corroborated by ab initio calculations of the increase in length of the residue vector O1O4 on chair inversion. We postulate that this conformational change results from the torque generated by the glycosidic bonds when a force is applied to the pectin molecule. Hence, the glycosidic bonds act as mechanical levers, driving the conformational transitions of the pyranose ring. When the glycosidic bonds are equatorial (e), the torque is zero, causing no conformational change. However...

Effects Of Methylphenidate And Morphine On Delay-Discount Functions Obtained Within Sessions

Pitts, Raymond C; McKinney, A. Patrick
Fonte: Society for the Experimental Analysis of Behavior, Inc. Publicador: Society for the Experimental Analysis of Behavior, Inc.
Tipo: Artigo de Revista Científica
Publicado em /05/2005 EN
Relevância na Pesquisa
45.63%
Four rats responded under a “self-control” procedure designed to obtain delay-discount functions within sessions. Each session consisted of seven blocks, with seven trials within each block. Each block consisted of two initial forced-choice trials followed by five free-choice trials. On choice trials, the rats could press either of two retractable levers. A press on one lever was followed by presentation of a smaller reinforcer (a single dipper presentation of a sucrose solution); a press on the other lever was followed by presentation of a larger reinforcer (four consecutive dipper presentations). The delay associated with the smaller reinforcer always was 0 s, whereas the signaled delay associated with the larger reinforcer increased across blocks (from 0 to 50 s). Under these conditions, the percentage of choices of the larger reinforcer decreased across blocks, and relatively reliable delay-discount functions were obtained within sessions. Doses of methylphenidate (1.0 to 17.0 mg/kg) and morphine (0.3 to 17.0 mg/kg) were then administered prior to selected sessions. Typically, intermediate doses of methylphenidate shifted the discount functions to the right (increased choices of the larger reinforcer). For 2 of the rats...

Control of responding by the location of an auditory stimulus: role of rise time of the stimulus1

Harrison, J. M.; Beecher, M. D.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /03/1969 EN
Relevância na Pesquisa
35.65%
The control of responding by the location of tone bursts of 0.2- or 50-msec rise time was investigated in three albino rats. The apparatus consisted of an enclosure with two levers, two loudspeakers (in different locations), and a dipper feeder. The animal was exposed to tone bursts from either one or the other of the two speakers, and the speaker through which the tone bursts were delivered on any particular trial alternated in an irregular manner. Responses on one lever were reinforced with food in the presence of tone bursts from one speaker; responses on the second lever were reinforced with food in the presence of tone bursts from the second speaker. Responding came under the control of the location of 4-kHz tone bursts of 0.2-msec rise time within the first session. At this rise time, animals maintained a stable level of correct responding of greater than 95%. When the rise time was increased to 50 msec the percentage of correct responding fell to an average of 80 to 85%. It was concluded that location of an auditory stimulus is a powerful controller of responding in rats and that the degree of control is dependent upon rise time.

DYNAMICS OF CHOICE: RELATIVE RATE AND AMOUNT AFFECT LOCAL PREFERENCE AT THREE DIFFERENT TIME SCALES

Aparicio, Carlos F; Baum, William M
Fonte: Society for the Experimental Analysis of Behavior, Inc Publicador: Society for the Experimental Analysis of Behavior, Inc
Tipo: Artigo de Revista Científica
Publicado em /05/2009 EN
Relevância na Pesquisa
35.73%
To examine extended control over local choice, the present study investigated preference in transition as food-rate ratio provided by two levers changed across seven components within daily sessions, and food-amount ratio changed across phases. Phase 1 arranged a food-amount ratio of 4∶1 (i.e., the left lever delivered four pellets and the right lever one pellet); Phase 2 reversed the food-amount ratio to 1∶4, and in Phase 3 the food-amount ratio was 3∶2. At a relatively extended time scale, preference was described well by a linear relation between log response ratio and log rate ratio (the generalized matching law). A small amount of carryover occurred from one rate ratio to the next but disappeared after four food deliveries. Estimates of sensitivity to food-amount ratio were around 1.0 and were independent of rate ratio. Analysis across food deliveries within rate-ratio components showed that the effect of a small amount was diminished by the presence of a large amount—that is, when a larger amount was present in the situation (three or four pellets), the value of a small amount (one or two pellets) became paltry. More local analysis of visits to the levers between food deliveries showed that postfood visits following a large amount were disproportionately longer than following a small amount. Continuing food deliveries from the same source tended to make visits less dependent on relative amount...

2.003 Modeling Dynamics and Control I, Spring 2002; Modeling Dynamics and Control I

Trumper, David L.
Fonte: MIT - Massachusetts Institute of Technology Publicador: MIT - Massachusetts Institute of Technology
Formato: 15307 bytes; 14067 bytes; 13739 bytes; 14170 bytes; 18664 bytes; 17908 bytes; 20402 bytes; 17560 bytes; 14480 bytes; 13457 bytes; 14442 bytes; 14387 bytes; 18385 bytes; 16122 bytes; 12407 bytes; 13012 bytes; 13331 bytes; 14968 bytes; 17358 bytes; 13324 by
EN-US
Relevância na Pesquisa
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First of two-term sequence on modeling, analysis and control of dynamic systems. Mechanical translation, uniaxial rotation, electrical circuits and their coupling via levers, gears and electro-mechanical devices. Analytical and computational solution of linear differential equations and state-determined systems. Laplace transforms, tranfer functions. Frequency response, Bode plots. Vibrations, modal analysis. Open- and closed-loop control, instability. Time-domain controller design, introduction to frequency-domain control design techniques. Case studies of engineering applications.

«Vers un monde sans fumée» : analyse sociologique du dispositif anti-tabac au Québec

Guis, Fany
Fonte: Université de Montréal Publicador: Université de Montréal
Tipo: Thèse ou Mémoire numérique / Electronic Thesis or Dissertation
FR
Relevância na Pesquisa
35.66%
Symbole de modernité pendant la majeure partie du XXe siècle, la cigarette est depuis une trentaine d’années la cible d’interventions croissantes visant à réduire sa consommation. La lutte contre le tabac bénéficie d’un dispositif sans précédent qui fait office de cas d’école en santé publique, par son ampleur et par l’adhésion qu’il suscite. L’intérêt d’étudier cet objet réside ainsi dans la propriété essentielle de la lutte anti-tabac de relier un dispositif institutionnel et des motivations subjectives. Le dispositif anti-tabac (DAT) a en effet vocation à faire converger les prescriptions normatives d’un ensemble d’institutions et les désirs individuels, et y parvient manifestement dans une certaine mesure. Il permet dès lors d’aborder à la fois un travail sur les sociétés et un travail sur soi. Cette thèse entreprend une analyse sociologique du dispositif anti-tabac au Québec et vise à interroger les modalités et les fins de ce contrôle public de la consommation de tabac, en mettant au jour ses dimensions culturelles, symboliques et politiques. La santé publique apparaissant de nos jours comme lieu central de l’espace politique et social dans les sociétés contemporaines (Fassin et Dozon...

Department of the Navy Procurement metrics evaluation

Brianas, Christopher G.
Fonte: Escola de Pós-Graduação Naval Publicador: Escola de Pós-Graduação Naval
Tipo: Thesis; Thesis
Relevância na Pesquisa
55.83%
MBA Professional Report; MBA Professional Report; The purpose of this MBA Project was to investigate and provide a comprehensive evaluation of the current Department of the Navy Procurement Metrics that are collected. These metrics are collected by the Office of the Deputy Assistant Secretary of the Navy for Acquisition Management. This project was conducted at their request and with their support. The goal of this project was to determine if the current metrics are the appropriate procurement performance measures. Specifically, this MBA Project attempted to answer these three questions: (1) Do the metrics align with strategy? (2) Can they be measured effectively? and (3) Are they linked to value? The framework used to explore these questions is Robert Simon’s Levers of Control model. These procurement metrics are part of a Diagnostic Control System and are being evaluated as such. Simon’s Nature of Measures model is also used in the analysis and helps determine metric objectiveness, completeness and responsiveness.; The purpose of this MBA Project was to investigate and provide a comprehensive evaluation of the current Department of the Navy Procurement Metrics that are collected. These metrics are collected by the Office of the Deputy Assistant Secretary of the Navy for Acquisition Management. This project was conducted at their request and with their support. The goal of this project was to determine if the current metrics are the appropriate procurement performance measures. Specifically...

Social responsibility as a management control system

Barger, Anthony A.; Zabicki, William B.
Fonte: Monterey California. Naval Postgraduate School Publicador: Monterey California. Naval Postgraduate School
Formato: xii, 45 p. : ill. ; 28 cm.
Relevância na Pesquisa
45.7%
Approved for public release; distribution is unlimited; MBA Professional Report; Approved for public release; distribution is unlimited; In this thesis, we examine how businesses with social responsibility as part of their core strategy use related management control systems within Harvard Business School Professor Robert Simons' business strategy control model. The model explains the interaction of four control levers (Beliefs Systems, Boundary Systems, Interactive Control Systems, and Diagnostic Control Systems) to balance business strategy. We examine how management control systems for social responsibility apply to each control lever both in theory and through the application of case examples. Finally we overlay the model from corporate America onto the Naval Postgraduate School to examine where socially responsible management control systems operate to control and adjust the overall socially responsible strategies.; Lieutenant Commander, United States Navy; Lieutenant Commander, United States Navy; Lieutenant Commander, United States Navy; Lieutenant Commander, United States Navy

Building line officers into financial managers: an analysis of the process and recommendations for improvement

Cutter, David C.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: xvi, 75 p. : ill. (some col.)
Relevância na Pesquisa
55.65%
Approved for public release; distribution is unlimited; With a FY 2004 budget of $1 14 billion, there is no question that the Department of the Navy is involved in big business. If compared to the sales revenues of the Fortune 500, the Navy would rank sixth. After having weathered a prolonged drawdown through the 1990's, Naval leadership must recapitalize its aging legacy systems. The plan to accomplish this task is the Sea Enterprise component of the Navy's Sea Power 21 strategy. In order to reach these goals, the Chief of Naval Operations needs a cadre of business-savvy line officers who can properly allocate scarce resources. The core of this group is comprised of line officers who hold the Financial Management (FM) subspecialty designator. This thesis applies a managerial control system approach to the process of filling Financial Management billets with properly qualified FM line officers. Complex and multifaceted, the process contains three distinct components: promotion, assignment and education. After examining levers of control that can be accessed by the FM community manager, this thesis identifies system weaknesses. Recommendations to solve the weaknesses include improved control and tailored incentives. The combination of control and incentives could improve the qualification rate of the Navy's FM officer positions and...

DoN procurement metrics evaluation

Brianas, Christopher G.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Formato: US Navy (USN) author.
Relevância na Pesquisa
45.61%
MBA Professional Report; The purpose of this MBA Project was to investigate and provide a comprehensive evaluation of the current Department of the Navy Procurement Metrics that are collected. These metrics are collected by the Office of the Deputy Assistant Secretary of the Navy for Acquisition Management. This project was conducted at their request and with their support. The goal of this project was to determine if the current metrics are the appropriate procurement performance measures. Specifically, this MBA Project attempted to answer these three questions: (1) Do the metrics align with strategy? (2) Can they be measured effectively? and (3) Are they linked to value? The framework used to explore these questions is Robert Simon's Levers of Control model. These procurement metrics are part of a Diagnostic Control System and are being evaluated as such. Simon's Nature of Measures model is also used in the analysis and helps determine metric objectiveness, completeness and responsiveness.

From Fordism to neoconservatism : free trade and Canadian industrial policy in an era of globalism /

Lord, Clarence H.
Fonte: Brock University Publicador: Brock University
Tipo: Electronic Thesis or Dissertation
ENG
Relevância na Pesquisa
45.61%
Nothing today affects the lives of people in countries throughout the industrialized and developing world as much as international trade. Nowhere is this more true than in Canada. Canada's involvement in international trade has a long history dating back to 1854 when it was a British colony. As a major trading country, Canada has always adopted a proactive industrial policy which has been largely responsible for its relative economic prosperi ty. But, wi th businesses now free to invest and divest under the terms of the CUFTA and the NAFTA, the most fundamental concerns for Canadians, in a borderless world, are what powers will the Canadian government have to shape industrial policy, and to what extent can Canada continue as a viable nationstate if it can no longer control its national economy? These are important concerns because, in world without borders, the adjustment process becomes more volatile and more difficult to manage. The CUFTA and the NAFTA not only create the rules for conducting trade, but they also establish a set of new rules for the Canadian government that will diminish its power. As a member of a new North American trading bloc, Canada will find itself subject to a set of forces requiring analysis beyond participation in a conventional free trade area. Because many of the traditional levers of government will now be subject to external control imposed by these agreements...

Characterizing a sustainability transition: Goals, targets, trends, and driving forces

Parris, Thomas M.; Kates, Robert W.
Fonte: National Academy of Sciences Publicador: National Academy of Sciences
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
35.56%
Sustainable development exhibits broad political appeal but has proven difficult to define in precise terms. Recent scholarship has focused on the nature of a sustainability transition, described by the National Research Council as meeting the needs of a stabilizing future world population while reducing hunger and poverty and maintaining the planet's life-support systems. We identify a small set of goals, quantitative targets, and associated indicators that further characterize a sustainability transition by drawing on the consensus embodied in internationally negotiated agreements and plans of action. To illustrate opportunities for accelerating progress, we then examine current scholarship on the processes that influence attainment of four such goals: reducing hunger, promoting literacy, stabilizing greenhouse-gas concentrations, and maintaining fresh-water availability. We find that such analysis can often reveal “levers of change,” forces that both control the rate of positive change and are subject to policy intervention.

A Generic Model to Simulate Air-Borne Diseases as a Function of Crop Architecture

Casadebaig, Pierre; Quesnel, Gauthier; Langlais, Michel; Faivre, Robert
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Publicado em 30/11/2012 EN
Relevância na Pesquisa
45.61%
In a context of pesticide use reduction, alternatives to chemical-based crop protection strategies are needed to control diseases. Crop and plant architectures can be viewed as levers to control disease outbreaks by affecting microclimate within the canopy or pathogen transmission between plants. Modeling and simulation is a key approach to help analyze the behaviour of such systems where direct observations are difficult and tedious. Modeling permits the joining of concepts from ecophysiology and epidemiology to define structures and functions generic enough to describe a wide range of epidemiological dynamics. Additionally, this conception should minimize computing time by both limiting the complexity and setting an efficient software implementation. In this paper, our aim was to present a model that suited these constraints so it could first be used as a research and teaching tool to promote discussions about epidemic management in cropping systems. The system was modelled as a combination of individual hosts (population of plants or organs) and infectious agents (pathogens) whose contacts are restricted through a network of connections. The system dynamics were described at an individual scale. Additional attention was given to the identification of generic properties of host-pathogen systems to widen the model's applicability domain. Two specific pathosystems with contrasted crop architectures were considered: ascochyta blight on pea (homogeneously layered canopy) and potato late blight (lattice of individualized plants). The model behavior was assessed by simulation and sensitivity analysis and these results were discussed against the model ability to discriminate between the defined types of epidemics. Crop traits related to disease avoidance resulting in a low exposure...

Fix and Sample with Rats in the Dynamics of Choice

Aparicio, Carlos F; Baum, William M
Fonte: Society for the Experimental Analysis of Behavior, Inc. Publicador: Society for the Experimental Analysis of Behavior, Inc.
Tipo: Artigo de Revista Científica
Publicado em /07/2006 EN
Relevância na Pesquisa
35.73%
The generality of the molar view of behavior was extended to the study of choice with rats, showing the usefulness of studying order at various levels of extendedness. Rats' presses on two levers produced food according to concurrent variable-interval variable-interval schedules. Seven different reinforcer ratios were arranged within each session, without cues identifying them, and separated by blackouts. To alternate between levers, rats pressed on a third changeover lever. Choice changed rapidly with changes in component reinforcer ratio, and more presses occurred on the lever with the higher reinforcer rate. With continuing reinforcers, choice shifted progressively in the direction of the reinforced lever, but shifted more slowly with each new reinforcer. Sensitivity to reinforcer ratio, as estimated by the generalized matching law, reached an average of 0.9 and exceeded that documented in previous studies with pigeons. Visits to the more-reinforced lever preceded by a reinforcer from that lever increased in duration, while all visits to the less-reinforced lever decreased in duration. Thus, the rats' performances moved faster toward fix and sample than did pigeons' performances in previous studies. Analysis of the effects of sequences of reinforcer sources indicated that sequences of five to seven reinforcers might have sufficed for studying local effects of reinforcers with rats. This study supports the idea that reinforcer sequences control choice between reinforcers...

MANAGEMENT CONTROL SYSTEMS AND THE INNOVATION PROCESS DOI:10.5773/rai.v1i1.634; SISTEMAS DE CONTROLE GERENCIAL E O PROCESSO DE INOVAÇÃO DOI:10.5773/rai.v1i1.634

Nisiyama, Edelcio Koitiro; Oyadomari, José Carlos Tiomatsu
Fonte: Universidade de São Paulo. Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 24/04/2012 POR
Relevância na Pesquisa
76.01%
This research aims to identify the contributions of the international empirical studies for the development of Brazilian researches in the analyses of the relationships between the Management Control Systems (MCS) and the innovation. The innovation is a process and as such has to be managed. This need for the innovation management emphasizes the relevance of the control systems because the suitability of the managerial controls in the different strategic contexts may be fundamental for the success of the organizations. This paper makes a brief review of the Simons (1995)’s Levers of Control model which is one of the most comprehensive organizational management models. Pointing out the importance of innovation in the organizational management, the paper shows a brief definition of innovation and makes a review of the recently published literature in the main international journals involving MCS and the innovation process. It is noticed that the theme is absent in the local literature, and internationally it is noticed a growing number of researches, however, the results are still diffused, which offer the possibility of exploring new opportunities of researches. In this context, the framework presented by Davila et al (2009) for analyses of controls and innovations under the strategic perspective provides a framework to advance in the researches aiming to analyze different ways of managerial controls that can stimulate the innovation and consequent positive effect on the organizational performance.; Esta pesquisa tem como objetivo identificar as contribuições dos estudos empíricos internacionais para o desenvolvimento de pesquisas brasileiras na análise dos relacionamentos entre o Sistema de Controle Gerencial (SCG) e a inovação. A inovação nas empresas é um processo e como tal precisa ser gerenciado. Essa necessidade de gestão da inovação enfatiza a relevância dos sistemas de controle...

Análise dos trabalhos que usaram o modelo Levers of Control de Simons na literatura internacional no período de 1995 a 2007; Analysis of papers on Simon´s Levers of Control model on international literature during the period of 1995 to 2007

Oyadomari, José Carlos Tiomatsu; Frezatti, Fábio; Aguiar, Andson Braga de; Cardoso, Ricardo Lopes
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/12/2009 POR
Relevância na Pesquisa
96.12%
A dimensão Uso do Sistema de Controle Gerencial (SCG) proposta por Simons é referendada como inovadora por reforçar o papel do SCG como influenciador da estratégia e, portanto, com possibilidade de ser estudado em pesquisas que expliquem as diferenças de desempenho das empresas. Esta importância pode ser verificada pelos trabalhos que utilizaram parcial ou integralmente o framework Levers of Control no período de 1995 a 2007, publicados nos principais periódicos internacionais de Contabilidade Gerencial e Estratégia, sem que seja encontrada correspondência na literatura nacional. Este artigo teve como objetivo identificar quais contribuições os estudos publicados na literatura internacional sobre o modelo Levers of Control podem trazer para a pesquisa em Contabilidade Gerencial no Brasil. O trabalho tem como principais contribuições propiciar uma análise aprofundada do modelo teórico e consolidar os resultados empíricos acerca do construto. Do ponto de vista metodológico, o trabalho se caracteriza como uma análise bibliográfica complementada por uma análise crítica dos resultados das pesquisas. Os resultados desta análise evidenciaram que grande parte do modelo foi validada empiricamente, embora algumas pesquisas trouxeram resultados divergentes. Outra constatação é que as pesquisas não tiveram continuidade...