CM （contelat management） is a strategic discipline that should support the information assets of a company. Although there are some technological instruments structuring this work, the methods that have been used mu...CM （contelat management） is a strategic discipline that should support the information assets of a company. Although there are some technological instruments structuring this work, the methods that have been used must have improvement to a better use. In this sense, IA （information architecture）, as a process that helps users to manage and find information, can collaborate with the organization of this assets allowing the best identification and categorization of information, as well as providing improvements in the website navigation in Intranets and Internet. This article introduces part of a research that deals with the use of IA for developing and structuring the project of Dataprev about the content management for Brazilian social security system.展开更多
This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the con...This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.展开更多
文摘CM （contelat management） is a strategic discipline that should support the information assets of a company. Although there are some technological instruments structuring this work, the methods that have been used must have improvement to a better use. In this sense, IA （information architecture）, as a process that helps users to manage and find information, can collaborate with the organization of this assets allowing the best identification and categorization of information, as well as providing improvements in the website navigation in Intranets and Internet. This article introduces part of a research that deals with the use of IA for developing and structuring the project of Dataprev about the content management for Brazilian social security system.
文摘This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.
