Dissertations / Theses on the topic 'New institutionalism theory'
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Sondered, Natasja. "New-Institutionalism and how EMS is translated from the highest organisational levels down to its local implementations." Thesis, Linköping University, Linköping University, Linköping University, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-56989.
Full textThis thesis is mainly directed towards readers with a basic background in Environmental or Quality Management Systems. More increasingly organisations and companies decide to work with Environmental Management Systems (EMS) and the ISO standard has ever been increasing in popularity. The advantages of the ISO standard are the flexibility it offers, the adaptability to a variety of organisations and processes.
Most literature on EMS focuses on communication but very few address the issues regarding implementation and translation of the EMS into something functional for the core activities of an organisation.
In this qualitative study the author focuses on studying the differences between organisational levels regarding working with and implementing EMS at their various levels. The theoretical frame for the study is that of new-institutionalism. Within this frame is gathered empirical data from interviews with representatives of eight larger companies or organisations, all with multiple organisational levels. Combined these interviews form a solid foundation for the study if intra- and interorganisational EMS-implementations.
The conclusion of this research indicates the participating companies translated and implemented the EMS by standardising already existing routines and methods into complementing the EMS. A side-effect of this study which lies outside the actual aim of this thesis is that companies which have built up their EMS starting at ground-level have a better implementation and communication of such EMS.
Det här arbetet fokuserar på läsare med en bakgrund inom miljö- och kvalitetsledningssystem.Allt fler företag bestämmer sig att arbeta med miljöledningssystem (MLS) och detta har lett till att ISO standarden ökat i popularitet, främst på grund av standardens flexibilitet vilket ses i hur enkelt standarden är att anpassa till olika företag och processer. Majoriteten av MLS-litteratur har en fokus på kommunikation men väldigt få handböcker och författare tar upp frågor i samband med den praktiska implementering och översättning av MLS när det gäller anpassa MLS till något fungerande för organisationens kärnverksamhet.
Den här kvalitativa studien fokuserar på att analysera de skillnader som finns mellan organisatoriska nivåer när det gäller deras arbete med och implementering av MLS. Studien utfördes inom den teoretiska ram av Nyinstitutionalismen och inom dessa gränser samlades empirin från åtta större företag med olika organisatoriska nivåer. Kombinationen av dessa intervjuer skapar basen för analysen av inter- och intraorganisatoriska MLS-implementeringar. Slutsatsen av den här studien visar att de organisationer som deltog översatte och implementerade deras MLS genom att anpassa pre-existerande rutinerna till att möta standardens krav. En sidoeffekt av den här studien som fanns utanför studiens ursprungliga ram är att organisationer som byggde sitt MLS från grundnivå och uppåt visade sig ha en bättre kommunikation och implementering av deras MLS.
Jung, Chang Sung. "Agencification and quangocratisation of cultural organisations in the U.K. and South Korea : theory and policy." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/15930.
Full textHjortfors, Martin. "Kista bibliotek : En kvalitativ fallstudie, från idé till öppnad verksamhet." Thesis, Umeå universitet, Sociologiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-147676.
Full textMohapatra, Karsten. "Samverkan mellan myndighetskontoret och behandlingsenheten inom socialtjänsten : En kvalitativ studie om förekomsten av samverkanbefrämjande interaktioner och deras påverkande faktorer i det postmoderna samhället." Thesis, Ersta Sköndal högskola, Institutionen för socialvetenskap, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:esh:diva-4988.
Full textMiterev, Maxim. "Organizing project-based operations : The interplay of content, context and social processes." Doctoral thesis, KTH, Industriell Management, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-206670.
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Backlund, Rambaree Brita. "Contextualising Constructions of Corporate Social Responsibility : Social Embeddedness in Discourse and Institutional Contexts." Doctoral thesis, Stockholms universitet, Sociologiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-136009.
Full textUppfattningar om företags samhällsansvar har begreppsliggjorts i huvudsak genom idéer om ’corporate social responsibility’ (CSR) och ’ansvarsfulla investeringar’. Under de senaste decennierna har dessa begrepp utvecklats till att bli vanligt förkommande och har spridits över världen. Som globala koncept medför de en gemensam uppsättning av idéer och metoder, såsom de som förs fram i internationella standarder för företags CSR rapportering, och utav internationella organisationer såsom FN:s Global Compact. Ändå skiljer de sig åt mellan olika kontexter och är konstruerade och återges av företag i förhållande till sociala sammanhang. Begreppen ges mening i relation till sociala institutioner i form av normer och konventioner som redan omger företag och sociala frågor. Baserat på nyinstitutionell teori undersöker avhandlingen konstruktioner av samhällsansvar och ansvarstagande, i diskurs och i institutionella sammanhang, över regioner som inte ofta jämförs i forskningen kring skillnader i företags samhällsansvar: två Västeuropeiska välfärdsstater (Sverige och Storbritannien) och två tillväxtekonomier i södra Afrika (Sydafrika och Mauritius). Syftet med avhandlingen är att bidra till litteraturen kring CSR och ansvarsfulla investeringar med ett sociologiskt perspektiv som är jämförande och för samman institutionell teori med social konstruktionism och Foucaults perspektiv på makt. Avhandlingen analyserar hur föreställningar om CSR och ansvarsfulla investeringar konstrueras i förhållande till de sociala institutioner som omger företags engagemang i samhällsfrågor, och belyser speciellt vikten av samhällets välfärdssystem och konventioner kring finansiella investeringar som betydelsefulla för dessa begrepp. Huvudargumentet i denna avhandling är att CSR och ansvarsfulla investeringar måste ses som kontextuellt skapade, i diskurs och praxis, på ett sätt som drar gränserna och skapar förutsättningarna för företags engagemang i samhällsfrågor. Avhandlingen omfattar tre artiklar. Artikel 1 är en innehållsanalys av företags självrapportering om CSR och artikeln undersöker hur innehållet som ges till CSR i självrapporteringen relaterar till hur samhället i övrigt hanterar välfärd och sociala frågor. Artikeln visar på hur CSR på så sätt skiljer sig åt mellan fyra olika länder där två är tillväxtekonomier i södra Afrika och två är Västeuropeiska välfärdsstater. Artikel 2 är en diskursanalys som undersöker språkliga repertoarer (interpretative repertoires) som förekommer i företags självrapportering om CSR, i samma uppsättning av fyra länder. Repertoarerna analyseras som tillämpandet av diskurs och de synliggör hur makt är av betydelse i skapandet av diskurser kring CSR. Artikel 3 fokuserar på ansvarfulla investeringar och undersöker detta som en form av aktivt skapande och återskapande av samhällsinstitutioner. Baserat på en intervjustudie med institutionella investerare i Sverige analyseras ansvarfullt investerande som en process som på samma gång innebär både skapande av en ny social institution, ansvarsfulla investeringar, och återskapande av en existerande institution, finansiella investeringar. Skapandet av nya idéer inom ramarna för en existerande institution påverkar innebörden i ansvarsfulla investeringar. I sin helhet bidrar avhandlingen med ett sociologiskt perspektiv på hur uppfattningar om företags samhällsansvar skapas och återskapas.
At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Manuscript. Paper 2: Manuscript. Paper 3: Manuscript.
Damsjö, Sandra, and Maja Blanck. "Makten att välja klienter : En studie om maktobalans i samverkan kring barn och unga med psykisk ohälsa utifrån skolkuratorers och socialsekreterares erfarenheter." Thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-38126.
Full textChen, Chun-Fung. "The politics of renewable energy in China : towards a new model of environmental governance?" Thesis, University of Bath, 2015. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.665423.
Full textBergman, Torbjörn. "Constitutional rules and party goals in coalition formation : an analysis of winning minority governments in Sweden." Doctoral thesis, Umeå universitet, Statsvetenskapliga institutionen, 1995. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-8665.
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Lopes, Herton Castiglioni. "A inflação e os Planos Cruzado e Real : uma análise institucionalista." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2011. http://hdl.handle.net/10183/40253.
Full textThis thesis aims at explaining the persistence and the end of inflation in Brazil from an institutionalist approach. More specifically, analyses the Cruzado and Real Plans based on the theoretical framework of the Theory of Regulation, Veblen‘s old institutionalism and the New Institutional Economics (NIE), with special attention to the vision of Douglass North. From the Theory of Regulation theoretical framework we observed the contribution of institutional forms of structure in the years 1980 and 1990 for the persistence and end of inflation. From the Veblenian institutionalism point of view, it is observed that the institutional forms of structure, in the 1980s, helped consolidate what was called inflationary habit. This is present in Brazil throughout its history but gained greater prominence in the second half of this decade and early 1990s. Facing this habit, formed from an environment of selection and adaptation that gains a more significant relevance when the uncertainty increases, we explain the result of the Cruzado Plan which was unable to eliminate the shared habit of readjusting prices. It was necessary to adopt a series of transformations (institutional forms) to eliminate the inflationary habit and to enable the success of the Real Plan, which would continue to handle significant changes in the national economy. From the perspective of the New Institutional Economics, we worked with the concept of money as a fundamental institution in market economies. In this context, the configuration of institutional forms and the formation of inflationary habit transformed the national currency in an inefficient institution (that did not fulfilled its functions properly) which did not disappeared because indexation mechanisms were created as complementary to its functions. In Douglass North scheme of institutional change, it is clear that the Cruzado Plan failed because it was not able to change the agents‘ beliefs, a result of years of living with an inflationary economy. On the other hand, the Real Plan was successful because, besides having been prepared in a new context of institutional forms and elimination of inflationary habit, changed the agents belief towards the national currency at a time when the coexistence with inflation itself had become difficult.
McMahon, Adam Michael. "From Blooming Judicial Philosophies to Castrated Legislation: Sexuality, Desire, and Nominations to the Supreme Court of the United States." PDXScholar, 2011. https://pdxscholar.library.pdx.edu/open_access_etds/288.
Full textMhirsi, Nadia. "Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois." Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090051.
Full textThis research contributes to an understanding of joint audit's legitimacy. It aims to highlight the institutional pressures affecting the sustainability of the model and opens a black box which is the interaction between joint auditors. It also shows the impact of these pressures on the relationships within the model and vice versa. We have adopted a theoretical framework using the concepts ofstructuration theory and new institutionalism. Our approach is comprehensive and based on a multiple-Case study with the co-Commissariat aux comptes in France and the to-Revisor systemet in Denmark. We used interviews and historical data as means of data collection. The roles of legislators and regulators seem to trigger different evolutions of the joint audit for both cases. Despite these points of divergence, we were able to establish a common matter relating to the importance of cultural standards for the persistence of joint auditing and its adoption in other contexts. The ideology of fair contract has greatly influenced the perception of the model by the Danish and French auditors. This vision promoting efficient modes of governance has led to the decline of the logic of honor in France and that of Grundtvigianism in Denmark
Vanasse, Bethany, and Laura Tombrink. "Health Literacy and Behaviour : Why context can trump knowledge." Thesis, Linnéuniversitetet, Institutionen för samhällsstudier (SS), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-26974.
Full textWard, Robert C. Jr. "The Chaos of Covergence: A Study of the Process of Decay, Change, and Transformation within the Telephone Policy Subsystem of the United States." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/28175.
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Kouao, Serge Guy. "Incidence des facteurs institutionnels dans l’évolution de la structure financière des entreprises : cas d’entreprises françaises cotées à la bourse de Paris." Thesis, Bordeaux 4, 2011. http://www.theses.fr/2011BOR40032/document.
Full textBased on the pecking order and trade-off theories, this research aims to test empirically the relationship between corporate capital structure and institution. Both concepts share common characteristics fostering their conceptual association through the target debt ratio specifically via corporate behavior of financial conservatism. This opens new possibilities for analysis of that relationship, in particular, by mobilizing the new institutionalism framework. A sample of 204 French companies listed on the Paris stock exchange, with complete data between 1999 and 2007, was used to undertake the empirical part of the study. The main results indicate that all the traditional determinants of capital structure, except the size, play an important role in the financing policy of these companies. The level of corruption and the French stock market liquidity (legal and financial institutional variables) do not influence the choice of debt level, but rather play a significant role in the choice of debt maturity. In addition, the financial structure of these companies converges slowly but surely toward its target level
Paolillo, José. "L'institutionnalisation du discours sur l'Université de rang mondial dans le système d'enseignement supérieur Péruvien : le cas de l’Université Catholique Santo Toribio de Mogrovejo au Chiclayo." Electronic Thesis or Diss., Université de Montpellier (2022-....), 2024. http://www.theses.fr/2024UMOND009.
Full textWe explain the construction of the World-class university (WCU) concept and its particular relationship with international university rankings, the main actors that make up the global scenario are identified by describing each of them. Particular emphasis is placed on the so-called “Big Three” because of the crucial importance of their diffusion in the process of institutionalization of the concept. Likewise, we examine the implications of the concept in the national sphere (Peru), and later in the micro-organizational sphere (At the Catholic University “Santo Toribio de Mogrovejo” in the City of Chiclayo - Peru). We present a review of the literature related to the concept, starting from studies carried out at the global level, then those at the Latin American level, and ending with those established at the Peruvian national level. Next, we present the conceptual framework of neo-institutional theory (NIT) which will help us clarify institutionalization through the discursive variant. We highlight the arguments that led us to pronounce ourselves on this theory based on the founding articles and their perspectives. Subsequently, we present a brief overview of the discursive trajectory, as well as the explanation of a model of discursive institutionalization through the relationships between actions, texts, discourse and institutions. Finally, we present our research questions, which range from the international level to the scope of the Catholic University “Santo Toribio de Mogrovejo” (USAT), through discourse interpretation at national level. In the second part, we base our selection decision on qualitative research, then rely on a single-case model. We start from our epistemological position, thus placing our research within the interpretivist paradigm. Then, we explain the reasons for choosing the qualitative methodology and then we integrate Langley's (1999) longitudinal approach into our work. We show in detail the data collection, as well as the interpretation and analysis considerations: immersion, interviews, conduct of interviews, selection of interviewed actors and data collection (primary and secondary). Finally, our results suggest two important aspects, the identification of particular structures of institutionalization of the WCU concept in each international, national and organizational level of analysis, and the identification of levers outside our analysis model coming from the field, namely Quality, Language and Economic Resources
Dekavalla, Georgia, and Sara Melina Sabzian. "Welcome to madness : The role of Greece as the gatekeeper of Fortress Europe." Thesis, Linnaeus University, School of Social Sciences, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-8372.
Full textThis thesis aims to explore the different aspects of the phenomenon of migration in Greece, as a case study. The choice of country is motivated by its geographical position at Europe’s external borders. In order to gain an insight into the reality that migrants are faced with when searching for a better life in Europe, a field study was conducted in Athens, Greece during a period of six weeks in the spring of 2010. The field work included interviews with various actors and individuals that are directly involved in migration issues, informal discussions with migrants and personal observations. Additionally, secondary sources such as previous studies were used. The framework used to approach the material included elements from neo-institutionalism, hermeneutics as well as critical theory.
The most important conclusions reached incorporate that the rights of migrants are not respected in any aspect of the societal sphere, or in other words the three institutional pillars, the regulative, normative and cultural-cognitive. As a result, there are double standards applied to Europeans respective migrants. As a possible cause of the problematic situation described, underlying perceptions of national identity versus "otherness" are identified. These perceptions derive from a deeply rooted acceptance of social constructions such as national borders, as undisputable facts.
Duret, Roxane. "De l'émergence des risques à leur intégration dans une organisation : le cas de l'industrie de la construction." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01E068.
Full textThe major companies of the construction industry wish to integrate the concept of prevention within their organizations by seeking technical and organizational improvements and by implementing coercive or participatory methods whose goal is to deal with the human factor. This industry aims at controlling the risks inherent to the construction sites of which several classifications can be determined. Those classifications have in common their purpose, which is to draw up an exhaustive list from an infinite set according to variable criteria. After analyzing the different factors that influence the genesis of the risks in such a specific environment as the building sites, we propose a dynamic model for risk understanding and decision-making, based on the mobilization of the TNI and the Theory of social representations More specifically, considering the characteristics of the current emerging risks, we wonder about the relevance of the means implemented by the organization towards their integration
Williams, Helen Marie. "Examining the nature of policy change : a new institutionalist explanation of citizenship and naturalisation policy in the UK and Germany, 2000-2010." Thesis, University of Birmingham, 2012. http://etheses.bham.ac.uk//id/eprint/3464/.
Full textJawad, Amir. "Bachelor thesis." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-23412.
Full textKHATUMBA, MUSIBA MUHAMAD, and PATRIK ERGÜL. "Vad är ledarskap? -Studenters uppfattning." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-17121.
Full textProgram: Ekonomie magisterutbildning i företagsekonomi 60 hp
Amedegnato, Akakpo. "Les organisations secrètes criminelles et le management par la terreur : cas des réseaux de proxénétisme subsahariens." Thesis, Montpellier 3, 2014. http://www.theses.fr/2014MON30012/document.
Full textAn organization, it is primarily men and means to achieve goals, and sub-Saharanpimping networks are no exception to this rule. Like any organization they structure and mobilizestakeholders, implement strategies to achieve their goals. At the same time the question of theorganization causes including that of the organizational environment as an organization exists andevolves in a given environment with which interactions are created. The problem of organizationaldynamics of sub-Saharan pimping networks, raises the question of their visibility and legitimacy inthis environment, because they are criminal, secret organizations and therefore not eligible for anyadvertising. However, these networks do work well and the consequences of their actions areperceived. How to understand the possibility of operating in such circumstances ? It's certain, thatyoung women recruited by sub-Saharian pimps undergo management by terror. A key elementsuggests that these women live in fear that goes beyond the simple fear of the pimp. It's the« voodoo », a phenomenon linked to the socio-cultural realities of sub-Saharan communities. Doesthe institutional environment of sub-Saharan pimping networks inspire their operation ? This thesisaims to shed light on organizational practices and the operation of sub-Saharan pimping networks,in the light of two theories : neo-institutionalism and contingency. Both theories emphasize therelationship with the environment that can affect an organization and its behavior
Grall, Bénédicte. "Le rôle de la technologie dans la construction des représentations et des pratiques de la relation client : le cas des progiciels CRM." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0011/document.
Full textThough management tools are more and more present in organizations, little is known on how they act on mindsets, on habits and on behaviours.This dissertation focuses on the role of CRM software packages in the construction of customer relationship representations and practices. These software packages were studied at two different levels: the sales director community and an organization. First of all, a professional journal analysis between 1990 and 2009 was conducted. The results show that CRM software packages were institutionalized and that this institutionalization comes with a shift in the representations of what is considered as "good" customer relationship management. Then, a ten year in-depth case study of the implementation and the use of a CRM software package was conducted.The results show that the implementation of a CRM software package requires a continuous translation process. They also highlight some changes in practices, of which some are unintended. The changes are related to customer knowledge, its sharing and the modes of control inside the firm. Beyond changes in hierarchical control, the CRM software package leads to the implementation of two new modes of control: a lateral control(between peers) and a transversal control (between functions). This research is in line with the literature that considers that more attention has to be paid to management tools, and more generally to artefacts. We illustrate more broadly in this dissertation the interest of addressing organizational processes by taking seriously the technical objects indissociable from action. Taking them as a starting point for research could be a mean to inform currently underexplored phenomena
Hassanzadeh, Dastjerdi Raheleh. "Les obstacles institutionnels au développement économique de l’Iran." Thesis, Paris 10, 2019. http://www.theses.fr/2019PA100044.
Full textNumerous economic studies, carried out in recent years, prove the importance of the local institutions in economic development and growth in a country. The quality of institutional environment that determines the level of transaction costs, depends on the efficiency and performance of political, economic and cultural institutions. The legal and juridical system also has its own role in the overall economic performance. In this research, the potential obstacles for economic development of Iran in context of the neo institutionalism theory are analyzed, also, the relationship of these obstacles with the legal system, that has not been able to provide economic actors, the protection of property rights and enforcement of contracts that enables the minimization of transaction costs in development of complex trading processes. The property and contract rights of the Iranian legal system does not sufficiently secure the economic actors in their entrepreneurial approaches, i.e. the economic actors do not have access to an appropriate legal framework that offers the required supports to them. The development strategies of Islamic Republic of Iran, which are foreseen in Constitution, implemented by legislative, executive and judicial officials are also evaluated as the sources of these obstacles, and reasons for the lack of conditions creation for setting up political plans that lead the institutional foundations toward more efficiency
Olivero, Julie. "Entreprises et management environnemental : pratiques de gestion dans les établissements à risques règlementés situés sur le littoral français." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1072.
Full textThe increasing societal awareness and the intensification of the regulation make henceforth strategic environmental issues for pollutant sites. Included within the scope of the CSR, this thesis aims to understand the management decision of environmental risks within risky sites located in French densely populated coastal areas. It analyses the ways of evaluating, managing and communicating about environmental risks, also called “industrialo-environmental risks” (IER), and identifies motivations and difficulties of these actions as described by managers. The research is based on a multidisciplinary theoretical framework: the work on the individual decision under risk, the stakeholder theory, and the neo-institutionalism. The research methodology is divided into two times: a qualitative study of 19 interviews with textual analysis, and a survey of 196 sites by questionnaire. Results emphasize that, despite a collective awareness of environmental issues, IER have been significantly managed since only a decade. If regulatory stakeholders and leaders' values primarily guide risky sites towards a more "responsible" management, the complexity of regulation and the lack of information explain the slowing of environmental initiatives (EMS, EMAS eco-audit, partnerships). The surveyed sites adopt reactive approaches of regulatory compliance. Costs, lack of human and financial resources, and the low perception of the immediate benefits are considered as barriers to the pursuit of more ambitious environmental activities. Thus, the IER management appears more as a way to legitimize and sustain activities as an economic advantage
Carvalho, Vinícius José Ribeiro de. "Das razões da utilização do EBITDA por profissionais de mercado: uma contribuição prática." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/953.
Full textThis study seeks to understand the utilization of EBITDA by Brazilian market professionals. EBITDA, which emerged in the 1970s in the United States as a tool to measure the operating performance of companies with heavy capital investments and / or highly leveraged companies, due to its success quickly spread throughout the world as an important proxy for cash flows. However, over the years the academic and professional community, as well as regulators and standard-setting bodies, raised a number of criticisms and warnings on its use, possibly greater than its virtues. Thus, was born the motivation of this work: why and how highly skilled and qualified professionals continue utilizing EBITDA in their daily work, despite its conceptual weaknesses? Additionally, there was the motivation to discuss an issue lacking depth in Brazil. This is a qualitative and exploratory study, conducted through interviews with a sample of professionals selected by convenience and the data analyzed by the content analysis technique, with ATLAS.ti software support. The results show that the professionals of the sample continue using EBITDA mainly for ease of use and calculation, and deem it a good measure of operating performance. However, in addition to several criticisms, also showed us that they continue to utilize EBITDA due to the lack of a good proxy for cash flow that has a similar cost-benefit relation. Finally, we identified that one of the probable reasons for its mass utilization lies in Mimetic Isomorphism, as analyzed by the New Institutional Sociology, or Neo-institutionalism.
Este trabalho buscou entender a utilização do EBITDA por profissionais atuantes no mercado profissional brasileiro. O EBITDA, que despontou na década de 1970 nos Estados Unidos da América como uma ferramenta para medir o desempenho operacional de empresas com pesados investimentos em capital intensivo e/ou empresas altamente alavancadas, devido ao seu sucesso rapidamente se disseminou por todo o mundo como uma importante proxy para fluxos de caixa. No entanto, ao longo dos anos a comunidade acadêmica e profissional, assim como órgãos reguladores e normatizadores, levantaram uma série de críticas e ponderações quanto ao seu uso, possivelmente maiores que suas virtudes. Assim, nasceu a motivação deste trabalho: por que e como profissionais tão gabaritados continuam utilizando o EBITDA em seu dia a dia, apesar de suas fragilidades conceituais? Também teve-se a motivação de discutir um tema pouco aprofundado no Brasil. Trata-se de um trabalho de cunho qualitativo e exploratório, realizado através de entrevista com amostra de profissionais selecionados por conveniência e com os dados analisados pela técnica de análise de conteúdo, com suporte do software ATLAS.ti. Os resultados apontaram que os profissionais da amostra continuam utilizando o EBITDA principalmente pela facilidade de uso e de cálculo, além de entenderem ser uma boa medida de desempenho operacional. No entanto, além das diversas críticas tecidas, apontam também que o utilizam devido a falta de uma boa proxy para fluxo de caixa que tenha custo benefício de utilização semelhante. Por fim, identificamos que uma das razões para sua utilização reside no Isomorfismo Mimético, conforme analisado pela Nova Sociologia Institucional, ou Neo-institucionalismo.
El, hajjari Borg Mounia, and Elin Sundberg. "Licence to Talk : Sustainability Managers and their Managerial Realities within the Corporate Sustainability Paradox." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-448552.
Full textAnnett, Dr Iona. "Federal governance in the European Union." 2007. http://repository.unimelb.edu.au/10187/2189.
Full textNichols, Curtis William. "The governing cycle and the dynamics of new majority formation." 2009. http://hdl.handle.net/2152/19803.
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Rybachenko, Diana. "Vzájemné vztahy Ruska a Číny v rámcích BRICS a jejich mezinárodní význam z hlediska neomarxismu a neoliberálního institucionalismu." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-415054.
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