Journal of Information Systems and Technology Management
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Workability of a management control model in service organizations: a comparative study of reactive, proactive and coactive philosophies
Get PDFThe main objective of this study was to compare and contrast the three philosophies of management control models in the process of decision-making, namely reactive, proactive and the coactive. The research methodology was based on literature review and descriptive-exploratory approach and additionally a survey of 20 service organizations were carried out in order to enhance the analysis of the state of the art. To execute the aforementioned, firstly, we highlight the fundamentals of the reactive, proactive and coactive models. Secondly, compared the management behaviors in the three approaches, hitherto highlighting the concepts and their practical application, thus retrieving the management relationships in the organization. By so doing we draw the hypothesis that, middle and top managers who adopt control models that are distant from a more coactive one, generally, spend a greater number of working hours in problems solutions leaving little or no time for planning purposes. Finally, in order to consolidate this study we adopted a qualitative data gathering style of semi-structured instrument for the collection of data whereby a content analysis with the assistance of six categories were drawn. Results revealed that there is a need for a change in management paradigms so that firms are not only compared from the financial perspectives without analysis of management control models which according to this study, directly influence the operational results of the organizations
Continuous auditing: the USA experience and considerations for its implementation in Brazil
Get PDFContinuous Auditing, broadly defined as the transformation of internal and external auditing through the application of modern information technology, is being increasingly adopted by firms throughout the world. Organizations ranging from Siemens, HCA, the Royal Canadian Mounted Police, BIPOP Bank and the Internal Revenue Service are developing tools and practices that will bring assurance closer to the transaction and reduce through automation, the cost of auditing. A June 2006 PricewaterhouseCoopers survey finds that 50% of U.S. companies now use continuous auditing techniques and 31% percent of the rest have already made plans to follow suit. In this article we introduce the concepts of CA to a Brazilian audience and discuss its further application there
Ferramentas de disseminação do conhecimento em uma instituição de C,T&I de Defesa Nacional
Get PDFEste trabalho descreve e analisa, em uma Instituição de Ciência, Tecnologia e Inovação (C,T&I) de Defesa Nacional, as suas ferramentas de disseminação do conhecimento. A descrição busca identificar quais os possíveis ferramentas que se destacam e a análise consiste em submeter críticas ou sugestões que possibilitem beneficiar a gestão organizacional por meio da prática da disseminação do conhecimento. A metodologia contempla um estudo exploratório realizado no período de 2004 e 2005 nas quais informações qualitativas e quantitativas norteiam a pesquisa, de modo a possibilitar o entendimento dos aspectos focais sobre as ferramentas de disseminação do conhecimento, comparando-a aos referenciais teóricos de autores conceituados e outras pesquisas elaboradas. Conclui-se que as ferramentas de disseminação do conhecimento devem estar adaptadas para disseminar tanto o conhecimento tácito como os explícitos e que, numa instituição voltada para a defesa nacional, outros aspectos importantes devem ser considerados, uma vez que, sendo o conhecimento disseminado de forma inapropriada pode, além de trazer prejuízos para a organização, comprometer a soberania nacional.This paper describes and analyzes in a National Defense Institution for Innovation, Technology and Science its tools of knowledge dissemination. The methodology contemplates the period of 2004 and 2005. Qualitative and quantitative information orientate the research in order to understand focal aspects on knowledge dissemination, in comparison with theoretical references of renowned authors and other elaborated research searching for elements to perform an organizational diagnosis, focused on the knowledge dissemination as well as on the forces which promote or obstruct the organizational development. Conclusions are that the tools of knowledge dissemination must suitable to spread the tacit knowledge in such a way as the explicit ones and that, in a National Defense Institution, other important aspects must be considered, a time that, being the spread knowledge of wrong form can, besides bringing damages for the organization, to compromise the national sovereignty
Flexibility analysis in an information economy: structural equation modeling
No full textThis paper analyzes the new concept of flexibility in organizations - of relevance both at micro and macro level. Information Economy (IE) modern function is specifically analyzed. The purpose of this paper is not limited to the study of information economy flexibility, but extends its focus to other areas of organization and economic studies, having as reference the proposed model. Although not covering all aspects regarding objectives and hypotheses, results obtained demonstrate that subsequent studies can lead to success experiences, since the models presented are: stability in relation to the deviations presented in the resulting equations; values that are very close to what is desirable for adjustment indexes, factorial loads, t-values, extracted variances and reliability; as well as other necessary aspects for the application of the technique. The approach focuses the analysis of information economy flexibility based on structural equations modeling to serve as reference for the development of adaptation phenomenon studies in relation to structures, strategies and organizational processes, against the environmental dynamics contemporary society is faced with
ICTs and enterprise: conceptual proposals to generate indicators for the information society
Get PDFThis paper is an attempt to deepen the reflection on how Information and Communication Technologies (ICTs) diffusion among firms takes place. It adds to author\u27s previous works on the different strategies adopted by small and medium enterprises (SMEs) in Argentina in order to adopt ICTs. The paper is focused in the stylization of the different stages along the evolutive path while incorporating these tools and identifying the factors that influence its dynamics, with special attention to costs. The paper is also an attempt to make progress in the description of the paths or ways through which ICTs can improve firms\u27 performance. Four alternatives are pointed out, named "Economies through Information": automation, access to information, learning and innovation processes facilitation and reduction of transaction costs. Authors try to make operable some notions frequently used by other authors interested in these issues and to formulate some hypothesis which still need further elaboration, but which will probably stimulate and inspire the debate around these matters
CRM, apprentissage et controle organisationnel
Get PDFIn this article are explored in a theoretical way the determinants of performance of Customer Relationship Management information systems that are established gradually in most of large companies. The approach adopted in this study focuses attention upon two central assumptions: the effect of the systems of CRM is mediated first by an increasing capability of organizational learning, and secondly through better organisational control devices.Dans cet article sont explorés de manière théorique les déterminants de la performance des systèmes de gestion de la relation client (GRC) implantés progressivement dans l\u27ensemble des grandes entreprises. L\u27approche adoptée dans cette étude focalise l\u27attention sur deux hypothèses centrales : l\u27effet des systèmes de GRC se développerait d\u27une part au travers d\u27une stimulation de l\u27apprentissage organisationnel, et d\u27autre part au travers d\u27un meilleur contrôle organisationnel
Benefits of software-oriented architecture to corporate services: an analysis of ABN AMRO bank experience in Brazil
Get PDFA arquitetura de software é um dos principais habilitadores em proporcionar ganhos efetivos em agilidade e eficiência na manutenção e evolução dos sistemas de informação corporativos, fator preponderante para ambientes competitivos. Os benefícios proporcionados pela adoção da arquitetura de software orientada a serviços são evidenciados neste artigo por meio da análise de um caso prático de sua implementação na instituição financeira ABN AMRO Brasil. O caso apresenta como a instituição conseguiu resolver um dilema tradicional das instituições financeiras: a composição e integração dos serviços financeiros, entregues por meio de software nos diferentes canais de comunicação disponíveis aos clientes.Software architecture is a major enabler in providing effective profits related to agility and efficiency in corporate information systems maintenance and evolution: a key factor in competitive environments. The benefits resulting from the adoption of software- oriented architecture (SOA) are demonstrated in this article through the analysis of a practical case of its implementation in the financial institution: ABN AMRO, in Brazil. The case describes how the institution solved a traditional dilemma faced by financial institutions: the composition and integration of financial services delivered through software to different communications channels made available to clients