Análise reflexiva de P&D como uma das estratégias de produção

Em decorrência da mudança gradativa das condições do mercado, diversos modelos de estratégias foram concebidos originando novas configurações de organização industrial. Os modelos apresentam um ponto convergente - a necessidade de criar um diferencial competitivo. A tecnologia pode constituir este diferencial, ao possibilitar a quebra do trade-off de custo e qualidade. Como um recurso diferencial, ela pode trazer vantagens competitivas difíceis de imitar e induzir inovações. A transformação do conhecimento organizacional em tecnologia e inovação ocorre na área de PD que, desta forma representa o recurso central para a estratégia de manufatura e para a estratégia organizacional. Com o objetivo de contribuir para o referido tema foi realizada uma pesquisa bibliográfica, que deu suporte para este ensaio teórico, que permitiu caracterizar as atividades de PD como um dos elementos centrais para a concepção de estratégia de produção da organização

The mediating effect of management accounting system on the relationship between contingent variables and managerial performance in Iran

Prior researches confirm that there is no unique and universal management accounting system (MAS) for all organizations, since this depends on internal firm characteristics and environmental features. Previous studies have also shown that, there has been a lack of empirical evidence on MAS researches in the service organizations, especially the financial organization. This study is an empirical investigation of the contingency theory, examining the relationship between contingency variables (market competition, technology and organization structure) and MAS characteristics on managerial performance. The focus of this study is mainly on four information characteristics of MAS – scope, integration, aggregation and timeliness. The scope of the study is the Iranian financial organizations which consist of banks, insurance companies and investment organizations. Managers of these organizations which include financial managers, chief accountants, chief financial controllers and chief financial officers were selected as respondents for the questionnaire survey. This study used the SmartPLS software version 2.0 to analyze the data, and the model of study was estimated with structural equation modeling (SEM). It followed the two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) to make sure that the measurements used in this study are valid, and confirmatory structural models (path analysis) to determine relationships among the constructs. The study found the existence of direct relationships between these contingent variables and MAS, and between MAS and managerial performance. The study also confirmed that MAS acted as a mediator in the relationship between these contingent variables and managerial performance. The findings provide valuable insight to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly

THREE ESSAYS ON THE CHOICE OF DECISION-MAKING STRUCTURES IN ALLIANCES AND OTHER COMBINED VENTURES AND THE PERFORMANCE IMPLICATIONS OF SUCH CHOICE AT THE DYADIC AND FIRM LEVELS

The optimal choice of a decision-making structure in alliances and other combined ventures is an important yet underexplored question. There is no single theory that predicts what types of decision-making structures will be optimal in different alliances. Existing research, while offering insights into the factors influencing the choice of a decision-making structure, does not offer a unified framework of such a choice or the performance implications of various choices. The present dissertation is an attempt to fill this void. The first essay is a conceptual examination of the various factors that may affect the optimal choice of a decision-making structure. I build a general model and outline gaps in the existing research. The second essay considers the implication of interdependence between the collaborating firms and the internal complexity of the firms for the optimal choice of a decision-making structure. I build a simulation model that shows how asymmetric interdependence and significant internal complexity of the partners can reduce the need to centralize decision making in alliances and other combined ventures. The third essay is a study of individual costs and benefits that each partner in an alliance enjoys or bears as a result of collaboration under interdependence. I use computer simulations to show that the size and sign of the individual performance benefits depends on the chosen decision-making structure and the pattern of interdependence between the collaborating firms. The significance of this dissertation lies in the examination of factors unrelated to opportunism as antecedents of an optimal choice of a decision-making structure, which is part of a wider concept of governance mode choice. The findings in this dissertation contribute to the theory of the firm and to the theory of strategic alliances

Enabling flexibility through strategic management of complex engineering systems

”Flexibility is a highly desired attribute of many systems operating in changing or uncertain conditions. It is a common theme in complex systems to identify where flexibility is generated within a system and how to model the processes needed to maintain and sustain flexibility. The key research question that is addressed is: how do we create a new definition of workforce flexibility within a human-technology-artificial intelligence environment? Workforce flexibility is the management of organizational labor capacities and capabilities in operational environments using a broad and diffuse set of tools and approaches to mitigate system imbalances caused by uncertainties or changes. We establish a baseline reference for managers to use in choosing flexibility methods for specific applications and we determine the scope and effectiveness of these traditional flexibility methods. The unique contributions of this research are: a) a new definition of workforce flexibility for a human-technology work environment versus traditional definitions; b) using a system of systems (SoS) approach to create and sustain that flexibility; and c) applying a coordinating strategy for optimal workforce flexibility within the human- technology framework. This dissertation research fills the gap of how we can model flexibility using SoS engineering to show where flexibility emerges and what strategies a manager can use to manage flexibility within this technology construct”--Abstract, page iii

An investigation of the effects of IT investment on firm performance: The role of complementarity.

The concept of complementarity has been introduced into IT-based firm performance research in order to address inconsistent magnitudes of the impacts from IT investments across studies. This dissertation seeks to understand the scope of IT investment complementarities, to examine the different ways in which different complementarities impact the payoff from an IT investment, and to empirically test the effects of complementary investments in the context of investments in SCM and CRM. The knowledge-based view of the firm (KBV) is employed in order to understand a boundary and different roles of complementarity. The KBV sees organizational capabilities from the aggregation of knowledge into capabilities and the deployment of knowledge assets in the form of capabilities. Knowledge aggregation requires individuals' specialized knowledge (human capital) and the aggregation mechanisms of structural, social, and community capital. The combination of these three forms of capital, together with human capital, constitutes organizational capabilities. Once constituted, the complementary deployment of capabilities is important. Foundational capability must be in place in order for the focal IT investment to deliver value, synergistic capability amplifies the economic benefits of the focal IT investment, and management capability is managers' organizing vision and capability to successfully deploy the focal IT investment.The research findings show that three forms of structural, community, and human capital have highly significant impacts on firm performance measured by Net Cash Flow, Gross Profit, and EBITDA. Synergistic capabilities and management capabilities are found to be highly significant in moderating between three forms of capital and firm performance measurements.The data for this study were drawn from secondary data sources: Annual Reports, Press Releases, and news articles. The dependent variables are drawn from COMPUSTAT. The data collection method for the independent variables was a keyword search. The research sampling frame is confined within a single value chain however distinctively different industry categories are represented within this value chain. This sampling strategy yielded a total of 111 firms that had invested in SCM and 45 firms that had invested in CRM

How do middle managers deal with uncertainty in the strategy process?

Uncertainty is an unavoidable dimension of organizational life, and it is also challenging even for the most competent managers (Pich, Loch, & Meyer, 2002). This thesis examined middle managers’ uncertainty responses during the formulation and implementation of the strategy process in three studies. The first study was qualitative and intended to expose the sources of uncertainty, managerial responses, and variables, which are essential for middle managers to cope with uncertainty in the strategy process. Study 1, involving interviews with 22 middle managers in civilian and military organizations, resulted in six sources, including a new classification--International instability and disasters--and five different responses: Collaborative responses, Emotional responses, Cognitive responses, Value-based responses, and Bureaucratic responses. In the second study, we conducted a Multidimensional scaling technique (N=70) to create a taxonomy of perception of managerial uncertainty responses in order to understand the nature of uncertainty in any organization and to help to build new theories. Results indicated six clusters: Protection by Support, Protection by Structure, Protection by Scapegoats, Certainty of Change, Development by Debate, and Development by Change. In the third study, we examined the effects of individual responses to uncertainty and organizational factors on managerial responses using quantitative analysis (N=310). The results showed that organizational-level knowledge sharing has positive effects on managers’ desire of change. This study added a new source of uncertainty and five different managerial responses to uncertainty, and revealed that individual-level cognitive uncertainty and desire of change result in bureaucratic and collaborative responses. Additionally, we contend that managers respond to uncertainty variously, from suppressing to collaboration, either to protect themselves or to act towards a constructive change in the organizations.A incerteza é uma dimensão inevitável da vida organizacional, e também é um desafio até mesmo para os gerentes mais competentes (Pich, Loch & Meyer, 2002). Esta dissertação examinou as respostas de incerteza do gerente intermediário durante a formulação e implementação do processo de estratégia em três estudos. O primeiro estudo foi qualitativo e pretendia expor as fontes de incerteza, respostas gerenciais e variáveis, que são essenciais para os gerentes de nível médio lidarem com a incerteza no processo de estratégia. O estudo 1, com entrevistas a 22 gerentes de nível médio em organizações civis e militares, resulta em seis fontes, incluindo uma nova classificação; Instabilidade internacional e desastres e cinco respostas diferentes; Respostas colaborativas, respostas emocionais, respostas cognitivas, respostas baseadas em valores e respostas burocráticas. No segundo estudo, conduzimos uma técnica de dimensionamento multidimensional (N = 70) para criar uma taxonomia da percepção das respostas gerenciais de incerteza para entender a natureza da incerteza em qualquer organização e para ajudar a construir novas teorias. Os resultados indicaram cinco clusters; Proteção por Suporte, Proteção por Estrutura, Proteção por Bodes Expiatórios, Certeza de Mudança, Desenvolvimento por Debate e Desenvolvimento por Mudança. No terceiro estudo, examinamos os efeitos das respostas individuais à incerteza e fatores organizacionais sobre respostas gerenciais por meio de análise quantitativa (N = 310). Os resultados mostraram que o compartilhamento do conhecimento no nível organizacional tem efeitos positivos no desejo de mudança dos gestores. Este estudo adicionou uma nova fonte de incerteza e cinco respostas gerenciais diferentes à incerteza e revelou que a incerteza cognitiva de nível individual e o desejo de mudança resultam em respostas burocráticas e colaborativas. Além disso, afirmamos que os gerentes reagem à incerteza, desde a supressão até a colaboração, seja para se protegerem ou para agir em prol de uma mudança construtiva nas organizações

The effects of intra-organisational collaboration in reducing uncertainties for enhancing the performance of innovation projects : the role of organisational learning

Innovation is essential for business prosperity and a major driver of success and sustainability in today’s world. The history of organisation-level innovation projects (products, services and processes) is rich with cases of great ideas that failed to be realised as well as those creative ideas that ended in remarkable success. The rate of reported failure of innovation projects is however, much higher than reported success. Innovation project uncertainty is considered a key reason for innovation project failure (García-Quevedo et al. 2018). Scholars in innovation management studies confirm that uncertainty is a natural and intrinsically inherent characteristic of innovation projects (Roper & Tapinos 2016; Um & Kim 2018). A knowledge gap about how to reduce uncertainty in order to enhance innovation project performance however, persists. Indeed, extant research on managing innovation projects is for the most part theoretical and lacks empirical evidence regarding effective organisational practices that reduce innovation project uncertainty for successful project performance. This research responds to this lack of empirical evidence by proposing intra-organisational collaboration as an organisational practice, and empirically examining its impact on reducing innovation project uncertainty and improving innovation project performance, whilst considering the mediation role of organisational learning in this relationship. Based on a systematic literature review, this research develops a comprehensive conceptual framework that assesses the relationships between intra-organisational collaboration, organisational learning, innovation project uncertainty reduction and innovation project performance in the context of innovation projects. The thesis draws on the three most common sources of innovation project uncertainty: task, market and technological in examining how innovation project uncertainty can be reduced through intra-organisational collaboration. Additionally, it integrates previous studies to conceptualise intra-organisational collaboration as a multi-dimensional construct made up of by five sub-constructs: collaborative relationship, collaborative leadership, communication and sharing information, trust formation, and commitment. The findings of this research offer several insights into the context of innovation projects. First these findings highlight the need for organisations to embed collaborative practices in their project’s environment. This research found that collaborative practices operated dialectically in enhancing organisational learning and enabled project members to manage complicated tasks, foresee future demand and market changes as well as solve technological problems. These collaborative practices allowed project members to successfully reduce innovation project uncertainty and enhance project performance

Variations in Quality Outcomes Among Hospitals in Different Types of Health Systems

Although prior research has found differences in costs and financial performance across different types of hospital systems, there has been no systematic study of variations in patient quality of care or safety indicators across different systems. Our study examines whether five main types of health systems - centralized (CHS), centralized physician/insurance (CPIHS), moderately centralized (MCHS), decentralized (DHS), and independent (IHS) - as well as other hospital characteristics are associated with differences in quality of patient care. Data were assembled for 6 years (1995 - 2000) from multiple sources. We used 4 AHRQ risk adjusted inpatient quality indicators (IQIs) and 5 risk-adjusted patient safety indicators (PSIs) as dependent variables. Random effects models were used in the analysis.It was found that the IQI and PSI models have different patterns. In the IQI models, CHS hospitals have lower AMI, CHF, Stroke, and Pneumonia mortality rates than hospitals in other system types. The PSI models did not indicate any systems\u27 effects on adverse event rates. It was also found that system hospitals\u27 compliance with the JCAHO performance area indicator for availability of patient specific information was associated with lower rates of CHF, Stroke, Pneumonia, and Infection due to medical care.The findings suggest that centralization of hospital structures may improve internal clinical processes by enhancing coordination of activities, communication between providers, timely adjustments of processes of care delivery and structures to external pressures. A lack of systems\u27 effect on adverse events may be explained by a newness of the patient safety issues for hospitals and possible changes in reporting patterns of medical errors after the Institute of Medicine report of 1999. A system hospitals\u27 compliance with the JCAHO performance area indicator may indicate improvements in information and clinical record systems.Hospital systems hold much potential for hospitals in improving patient quality of care and safety because they provide a laboratory for studying the health care process and sharing lessons across multiple institutions. Based on our findings, we recommend that future studies use a combination of IQIs and PSIs when examining institutional quality of care because both provide different and complementary information