Resumo em Espanhol:
En las sociedades y sus organizaciones cada vez cobra mayor relevancia el capital humano con que se cuenta. En tal sentido uno de los mayores desafíos que enfrentan las universidades es la formación de profesionales con los perfiles que el entorno demanda. Este artículo se sitúa en el ámbito de la gestión de carreras universitarias. Históricamente, en muchas carreras el énfasis ha estado puesto en los conocimientos, particularmente los abstractos. En la actualidad se observa una tendencia a abordar aspectos que van más allá de los cognitivos, centrando la atención en la posesión de competencias efectivas, que incluyen capacidades procedimentales y actitudinales o interpersonales.Lo anterior genera la oportunidad de definir un esquema de gestión holístico de las carreras, que vaya más allá de la mera administración a las asignaturas. Al mismo tiempo, la disponibilidad de métodos y herramientas informáticas posibilita la definición e implementación de un proceso de diseño que opere con criterios y transformaciones explícitas.En el artículo se propone un modelo conceptual que represente los objetos, sus atributos y asociaciones, que se estiman de interés para la gestión del proceso de la docencia universitaria bajo un enfoque de competencias. En una segunda fase se deberá implementar dicho modelo mediante la construcción de un sistema informático que apoye la gestión de las correspondientes carreras.Resumo em Inglês:
The human resources societies and their organizations can count on are more and more relevant. In that sense, a major challenge faced by universities is to give students the appropriate background to be professionals with the profile the current scenario requires. This article focuses the management of university careers. Historically, many careers have emphasized knowledge, especially abstract knowledge. Today, the trend is to address aspects that reach beyond cognition, and focus the attention in effective competencies that include procedures and attitudes. Such approach allows the opportunity of defining a holistic management of careers, reaching beyond the sheer teaching of disciplines. Concurrently, the availability of information methods and tools will contribute for the definition and implementation of a design process that can work with explicit criteria and transformations. The article proposes a conceptual model to represent the objects, and their attributes and associations that are considered of interest for the management of university teaching under a competency focus. A second stage should implement such model through the construction of an information system that supports the management of corresponding careers.Resumo em Espanhol:
Este estudio expone una revisión sistemática de la literatura científica sobre la implantación de sistemas ERP. Tomando como punto de partida 168 artículos publicados en revistas científicas ISI se realizan un conjunto de análisis. Primero, se estudia la evolución de la investigación sobre el fenómeno. Luego se particulariza según las metodologías de investigación empleadas, este análisis incluye: en los trabajos de campo, las técnicas estadísticas utilizadas y las variables estudiadas; en los estudios de casos, el tipo de diseño y el problema de estudio; y en los trabajos conceptuales su impacto en la literatura. Adicionalmente, se sintetizan los factores críticos de éxito propuestos para la implantación de sistemas ERP. En último lugar, y con el objeto de dar soporte al desarrollo de hipótesis futuras, se entregan algunas conclusiones sobre los antecedentes científicos recogidos en el estudio. En un análisis general, se concluye que las publicaciones sobre implantación de sistema ERP presentan una clara tendencia de crecimiento y se concentran en revistas de sistemas de información. Los estudios empíricos son preferidos, el estudio de caso es utilizado con mayor frecuencia, y normalmente las organizaciones estudiadas son grandes multinacionales del sector industrial. Por otra parte, a partir de la revisión de los trabajos se concluye que, primero, el tamaño de la organización juega un rol importante en la implantación de sistemas ERP. Segundo, los factores que afectan la tardía adopción de un ERP difieren de aquellos que afectan su adopción temprana. Tercero, en la implantación del ERP existe una colisión cultural. Cuarto, existen pocos estudios científicos rigurosos sobre factores de éxito de la implantación de ERP. Y quinto, no existe una sola dimensión para la medición del éxito del sistema ERP.Resumo em Inglês:
The study presents a systematic literature review on the implementation of ERP systems. The analyses are based on 168 articles published in ISI journals. Firstly, the course of investigation on the phenomenon is investigated. Then, methodologies under use are specified in the analysis: field work - statistical technique and variables; case studies - the type of design and study problem; conceptual works - their impact on literature. Additionally, critical success factors proposed for the implementation of ERP systems are summarized. Lastly, with the purpose of supporting the development of future assumptions, some conclusions are provided on the scientific background for the study. A general analysis concludes that publications on ERP system implementation show a clear expansion trend, and are concentrated in information system journals. Empirical studies are privileged, with case studies used more frequently. Organizations under study are usually multinationals in the industrial sector. Based on that review, one concludes that: 1- organization size plays a key role in ERP systems implementation; 2- the factors that affect late ERP adoption differ from those that affect early implementation; 3- cultural collision can be felt at ERP implementation; 4- diligent studies on success factors in ERP implementation are few in number; 5- there is not one single dimension to measure ERP system success.Resumo em Inglês:
Knowledge is considered to be a key organizational resource in the 21st century and the knowledge management 'movement' has alerted organizations to the fact that they should more strategically exploit their knowledge assets. Companies are thus lured by the suggestion that they can gain competitive advantage by the more astute management of their knowledge base and in particular, by the transfer of knowledge across individuals, groups and organizational units, using IT to accomplish this. In this paper, we reflect on this common view of knowledge transfer. More specifically, we question an implication of this view - essentially the possibility of short-circuiting the learning cycle, so that individuals do not have to rely on their personal or shared experiences to identify better practices, but can learn from the codified lessons of others in IT systems. More importantly, we consider the characteristics of knowledge - that knowledge is distributed, ambiguous and disruptive - that makes its transfer highly problematic. Drawing on case research, we relate this to the learning cycle (Kolb 1984) and thereby identify barriers to knowledge transfer. We conclude by considering ways of overcoming these barriers by emphasizing the importance of social systems alongside technical systems.Resumo em Inglês:
In the globalized world, companies seek for new operations strategies to ensure world corporate success. This article analyzes how the cost management models - both traditional and activity-based -, aid the planning and management of corporate globalized operations. The efficacy of the models application depends on their alignment with the competitive strategy. Companies must evaluate the nature of the competition and its competitive priorities; they should then define the necessary and sufficient dependence level on costs information. In this article, three dependence levels are presented: operational, decision support and strategic control. The result of the research shows the importance of alignment between the cost management model and the competitive strategy for corporate success, and confirms the adequacy of the activity-based costing model as a supporting tool for decision taking in a global strategy. Case studies in world class companies in Brazil are presented.