Barriers for transformation: Impediments for transforming the public sector through e-government

In the past decades many e-government initiatives have been introduced. Currently, attention is shifting towards enhancing the effectiveness of these initiatives by improving service delivery through organizational transformation. This is called Transformational Government and is often regarded as the next step in the development of electronic government, in which unique cross-organizational processes for customer service request are created. However, the creation of such service processes is cumbersome and even those organizations that have realized successful online service delivery are often hindered in their efforts to achieve transformational aspects such as service orientation and a networked organizational structure. As there is little insight in the barriers that organizations encounter on their path to Transformational Government, this research investigates those barriers by looking at two case studies that have made efforts to transform. The barriers we found include a lack of knowledge about necessary changes, a lack of change in the organization structure and the absence of a transformational mindset

Web-Based Technologies That Drive Innovation

Based on the systematic revision of every years published work available on the data base of Web of Science, this article was built on the incentive proportionated by the adoption and use of the web based technologies towards innovation to consolidate the state of international academic research and, due to that, identify the dimensions involved in the innovation’s activities. It should be noted that it was not only considered the innovation created by the enterprise, but also, the innovation as adoption and application of something new directing the analysis to two roles of innovation: as a process and as an outcome. The Content Analysis was applied to the abstracts, titles and keywords with the intent of mainly categorizing the two roles of innovation and, thenceforth, to identify the subcategories that lead to the mentioned dimensions. It was possible to identify the existing gaps in the scientific production about the subject

Transparência e Legibilidade dos Demonstrativos Contábeis do Governo do Estado do Ceará em tempos de Pandemia da Covid-19

The context of exceptionality generated by the Covid-19 pandemic has made once insurmountable rules more flexible, bringing to the state the legal duty to act more transparently and understandably to avoid flaws in public spending. Based on the specific state legislation on data transparency in this period, this article aims to present the disclosure of information by the Government of the state of Ceará according to State Law nº 17,257 of August 3rd, 2020, and analyze the readability of the Explanatory Notes of the General Balance Sheet and the Social Balance Sheet for the financial year 2020 (Governo do Estado do Ceará, 2020). The case study demonstrates a cut in the control criteria of public spending from March 2020 to March 2021, evaluating the mechanism used descriptively and qualitatively when investigating the case of transparency in the scope of the information presented by the Ceará government and the application of the Flesch and Gunning-FOG indices adapted for the Portuguese language. In the end, we indicated some improvements in the level of systems integration. In conclusion, the degree of transparency was achieved, presenting total compliance with the specified information and median textual comprehensibility in six of the seven categories.O contexto de excepcionalidade gerado pelo estado de calamidade decorrente da pandemia de Covid-19 vem flexibilizar regras outrora intransponíveis, trazendo ao Estado o dever legal de agir de forma mais transparente e compreensível para evitar falhas no processo de despesa pública. Tendo como base a legislação estadual específica sobre transparência de dados neste período, o presente artigo tem como objetivo geral apresentar o atendimento do Governo do Estado do Ceará na divulgação das informações de acordo com a Lei Estadual n.º 17.257, de 03 de agosto de 2020, bem como analisar a legibilidade das Notas Explicativas do Balanço   Geral e o Balanço Social do exercício de 2020 (Governo do Estado do Ceará, 2020). O estudo de caso traz um recorte nos critérios de controle dos gastos públicos no período de março de 2020 a março de 2021, avaliando o mecanismo utilizado descritiva e qualitativamente ao investigar o caso concreto da transparência atualmente no âmbito das informações apresentadas pelo Governo do Estado do Ceará, e ainda a aplicação de índices Flesch e Gunning - FOG adaptados para a língua portuguesa. Ao final, apontou-se algumas melhorias em nível de integração de sistemas, e concluiu-se por alcançar o grau de transparência, apresentando em 6 das 7 categorias atendimento total das informações especificadas, e compreensibilidade textual mediana

Análise da relação entre o desempenho acadêmico e as estratégias de aprendizagem de graduandos de Contabilidade do EAD

This research aimed to identify the relations between the learning strategies adopted by distance education accounting students and their academic performances. In the context of the pandemic caused by Covid-19, several Higher Education Institutions (HEIs) needed to invest in technologies that facilitate the introduction and dissemination of the distance education. Despite the similarities in content between face-to-face and distance education, the learning process is different between the modalities, making it necessary to understand the strategies that help explain the performance of these students. To achieve the objective proposed by the research, a survey was carried out with 174 students of accounting undergraduate course in the distance education modality of a private HEI based in the city of São Paulo. The data used in this research was based in quantitative techniques, such as test of means, analysis of principal components and simple and multiple linear regressions. From the research results, it was possible to identify a positive correlation between the main strategies used by the students and the performance in the course, corroborating the literature consulted. Cognitive strategies, specially, proved to be more important for students in the research sample. The study results help to understand how accounting students use strategies that help their academic performance, which can be useful for course managers, students in the area, professors, and for the conduction of educational polices by the accounting association.Este estudo teve como objetivo identificar a relação existente entre as estratégias de aprendizagem adotadas por graduandos de contabilidade do Ensino a Distância (EAD) e seus respectivos desempenhos acadêmicos. Com a pandemia provocada pela Covid-19, várias Instituições de Ensino Superior (IES) precisaram investir em tecnologias que facilitam a introdução e disseminação do EAD. Apesar das similaridades de conteúdo entre o ensino presencial e o EAD, o processo de aprendizagem é distinto entre as modalidades, tornando-se necessário compreender as estratégias que ajudam a explicar o desempenho desses discentes. Para atingir o objetivo proposto pela pesquisa, foi conduzido um levantamento com 174 discentes do curso de Ciências Contábeis EAD de uma IES privada com sede na cidade de São Paulo. A análise dos dados contou com técnicas quantitativas, como teste de médias, análise de componentes principais e regressões lineares simples e múltiplas. A partir dos resultados da pesquisa, foi possível identificar uma correlação positiva entre as principais estratégias utilizadas pelos discentes e o desempenho no curso, corroborando com a literatura sobre o tema. Em especial, as estratégias cognitivas mostraram-se mais importantes para os estudantes da amostra da pesquisa. Os resultados do estudo ajudam a compreender como os discentes de contabilidade do EAD utilizam estratégias que ajudam no seu desempenho acadêmico, o que pode ser útil para os gestores de curso, estudantes da área, professores e para a condução de políticas educacionais pela classe contábil

Behavioral aspects in the use of ERP systems: study of a global organization

A partir dos anos 90, os sistemas de gestão integrados ou sistemas ERP (Enterprise Resource Planning) apareceram como potencial solução para a necessidade de processamento de informação nas organizações. Os sistemas ERP são pacotes de aplicações de processos de negócios padronizados que propiciam visibilidade do negócio, ao fornecer a informação integrada e consolidada em único banco de dados, em tempo real e em diferentes áreas da organização. Por outro lado, a implantação de um ERP ocasiona profundas mudanças na maneira como os empregados de uma organização desempenham seus trabalhos. Pesquisas da literatura relacionada ao tema sugerem que os sistemas ERP são capazes de propiciar ampla visibilidade para a gerência, implicando em maior controle. Simultaneamente, podem contribuir para o empowerment do empregado através do maior acesso à informação, da mesma forma que as regras e procedimentos dos processos organizacionais do sistema ERP levam a uma maior disciplina e induzem a uma maior reflexão sobre as práticas do trabalho, tornando-os mais eficazes. Este estudo busca contribuir com um maior entendimento para as organizações que pretendem alcançar o equilíbrio entre esses efeitos. Ao mesmo tempo, busca-se compreender a relação com a , bem como melhorar a capacidade dos indivíduos de pensar de forma inovadora e pró-ativa sobre seus trabalhos, implicando em aumento da eficiência, da eficácia e em vantagem competitiva da organização. O referencial bibliográfico apresentou conceitos relacionados ao poder (sob a ótica de Foucault), ao controle organizacional e ao empowerment. O estudo foi conduzido com uma metodologia quantitativa, através de uma survey realizada em uma organização multinacional com 213 respondentes. A pesquisa revelou que apesar da visibilidade das ações proporcionada pelo sistema ERP, os respondentes não se sentem mais controlados ou monitorados pelos seus superiores ou seus pares. Os resultados indicaram também que a visibilidade da informação propiciada pelo sistema ERP impulsiona a autonomia, facilitando o empowerment. Em contraste com pesquisas anteriores, que relacionam a reflexão a melhorias nas práticas de trabalho, este estudo relaciona a reflexão a preocupação e comprometimento em executar as atividades padronizadas do sistema.Since the 1990s integrated information systems, better known as ERP (Enterprise Resource Planning) really started to take off as a potential solution for the integration of all core business areas in the organizations. ERP systems are commercial software applications that support and integrate organizational processes across functional boundaries .The identifying characteristic of ERP systems is their ability to integrate these business processes by standardizing data, allowing more visibility by consolidating all the information of the different modules in one shared database, in real time. On the other hand, implementing a ERP system causes profound changes in the way employees perform their tasks. Research of the concerning literature suggests that ERP systems enable management to look vertically and horizontally across the organization, thus increasing visibility and control within the company. Simultaneously, these systems contribute to the empowerment of the employees through better access to information, in the same way that the rules and procedures of the ERP systems engage employees in greater self discipline and reflection on work practices. This study is based on the generally accepted potential of ERP systems to generate control and empowerment, and aims to contribute to a better understanding for those organizations that intend to reach a balance between those effects. In addition, the investigation focuses on the skill of individuals to think in innovative and pro-active ways about their work, resulting in increased efficiency, effectiveness and competitive advantage for the company. The literature review addresses concepts such as Foucaults view of disciplinary power, organizational control and empowerment. The study adopted a quantitative methodology through a survey conducted in a multinational organization with 213respondents. The study revealed that , despite the visibility offered by the ERP system, the respondents do not feel more controlled or monitored by their superiors or peers. Results also reveal that the information visibility granted by the system fosters autonomy, making empowerment easier. In contrast to previous research, which relates reflexion to improved working practices, the present study relates reflexion to concern with and commitment to performing the systems standardized tasks

Analysis of factors that drive collaboration towdros innovation througit the usagr or web based tools

A habilidade de uma organização em inovar é diretamente relacionada com a sua habilidade de alavancar ideias e gerenciar o conhecimento. As ferramentas baseadas na web viabilizam a interação e a colaboração, apresentando um papel muito importante no contexto do processo da inovação, e fundamentais no suporte à colaboração além fronteiras. A colaboração, por sua vez, é a competência que possibilita explorar o conhecimento com a finalidade de conduzir para a inovação. O potencial das ferramentas de TIC para a colaboração é demonstrado no emprego dessas ferramentas por muitas empresas para salientar e suportar a inovação colaborativa. Por esta razão, o presente trabalho teve como objetivo analisar, sob o uso de tecnologias baseadas na web como facilitadores, quais são os fatores preponderantes que impulsionam a Colaboração para a Inovação e, a partir daí, propor um modelo conceitual. Este estudo evidencia a utilização de métodos mistos da mesma unidade empírica, a organização multinacional MAHLE do segmento automotivo. Esta abordagem é caracterizada pela utilização de estratégias de pesquisa quantitativa e qualitativa, permitindo que as lacunas deixadas por uma abordagem possam ser preenchidas pela outra. Essa etapa constituiu-se da revisão sistemática da literatura pertinente ao tema. A abordagem qualitativa foi composta por entrevistas semiestruturadas, procurando captar em profundidade a perspectiva dos atores pesquisados e permitindo fundamentar a análise na questão de pesquisa e nas dimensões importantes contidas. Quanto à abordagem quantitativa, foi realizado um levantamento do tipo survey com os profissionais das áreas de P&D&I. A partir da análise crítica da literatura e com base na opinião dos entrevistados, foram desenvolvidos o modelo conceitual e seus respectivos itens de mensuração, testados e refinados pela técnica de modelagem de equações estruturais MEE-PLS em termos de sua confiabilidade e validade. Os resultados mostraram haver um impacto dos fatores relativos da TIC sobre a Colaboração para Inovação, bem como validaram as dimensões de Confiança, Comunicação, Comprometimento e Motivação propostas no modelo. Os resultados apresentados contribuem com o entendimento do processo da Colaboração com a finalidade da Inovação, por meio do uso das ferramentas baseadas na web, para as empresas que almejam alcançar sucesso na capacidade de inovar.The ability for an organization to succeed in innovation is directly related with its ability to encourage ideas and manage the knowledge. The tools based on the web enable interaction and collaboration, representing a very important role in the context of the process for innovation, and being fundamental to the support of collaboration across boundaries. The collaboration, in turn, is the capability that enables to explore the knowledge with the goal to direct it to innovation. The potential of the ICT tools to the collaboration is demonstrated through the usage of these tools by many firms in order to stress and support the collaborative innovation. For this reason, the objective of the present job was to analyze, by having technologies based on the web as facilitators, what were the dominant factors that drive the collaboration to the innovation and, from then onwards, propose a conceptual model. This study reveals the usage of mixed methods from the same empirical unit, a multinational organization MAHLE from the automotive sector. This approach is represented by the category of completeness for addressing a wide answer for the research question by the usage of quantitative and qualitative research strategies, allowing for the gaps left by one method to be filled by the other. This step consisted of the systematic revision of the literature relating to the subject. The qualitative approach was composed by semi-structured interviews, seeking to take in depth the perspective of respondents and allowing to explain the analysis of research\'s question. While for the quantitative approach a survey was taken with employees from the areas of R&D&I. From the critical analysis of the literature and with base on the opinion of the interviewed, the conceptual model was developed and its measurements tools, tested and refined by the structural equation modeling (SEM-PLS), in terms of its reability and validity. The results showed an impact of the factors of ICT towards the Collaboration to Innovation, and validated the dimensions of Trust, Communication, Commitment and Motivation. The showed results contribute towards the understanding of the process of Collaboration with the goal of Inovation, through the use of the tools based on the web, for the firms that want to reach success in the capability to innovate

Behavioral aspects in the use of ERP systems: Study of a global organization

In the past decades many e-government initiatives have been introduced. Currently, attention is shifting towards enhancing the effectiveness of these initiatives by improving service delivery through organizational transformation. This is called Transformational Government and is often regarded as the next step in the development of electronic government, in which unique cross-organizational processes for customer service request are created. However, the creation of such service processes is cumbersome and even those organizations that have realized successful online service delivery are often hindered in their efforts to achieve transformational aspects such as service orientation and a networked organizational structure. As there is little insight in the barriers that organizations encounter on their path to Transformational Government, this research investigates those barriers by looking at two case studies that have made efforts to transform. The barriers we found include a lack of knowledge about necessary changes, a lack of change in the organization structure and the absence of a transformational mindset

Posicionamento da marca-país Brasil: uma proposta de estratégia do Oceano Azul

In their book Blue Ocean Strategy, Kim and Mauborgne (2005) propose a new vision of business strategy: radically change the value proposition offered consumers, reinventing markets in order to turn the current competition irrelevant. This article aims first to discuss the model contribution, focusing on identifying and delivering consumers completely new value sources. Secondly, their strategy is applied on a theoretical exercise. The article proposes the creation of a Blue Ocean for the Brazil country brand, using the concepts forwarded by the authors. The purpose of this exercise is to understand the advantages and complexities involved in the model and, at the same time, explore, albeit theoretically, the potential for this country offered by opportunities generated by one of the trends of international tourism : the medical tourism