Bakgrund och problem: Det har riktats kritik mot den traditionella ekonomistyrningen vilket har gjort att moderna styrmetoder och verktyg växt fram för att komplettera ekonomistyrningen. De faktorer som tvingat fram den moderna styrningen går även att se i musikbranschen. Detta, tillsammans med att ekonomistyrning i musikbranschen generellt sett är outforskat, gör att det blir intressant att undersöka hur skivbolag i musikbranschen använder sig av en traditionell ekonomistyrning eller modern verksamhetsstyrning. Syfte: Syftet med denna uppsats är att genom att undersöka två skivbolags ekonomistyrning kartlägga hur ekonomistyrningen karaktäriseras utifrån traditionell ekonomistyrning och modern verksamhetsstyrning. Metod: Metoden som använts vid denna studie är kvalitativ. Vi har genom fallstudier hos två skivbolag undersökt och skapat oss en förståelse av ekonomistyrningen i bolagen med hjälp av semi-strukturerade intervjuer och kompletterande frågor via mail.   Slutsats: Det går att se att skivbolagen övergått delvis till en modern verksamhetsstyrning men att det alltså finns en blandning mellan användandet av traditionella och moderna styrmetoder och verktyg. / Background and problem: Criticism has been raised towards the traditional management control which pushed forward modern management methods and tools to complement management accounting. The factors that pushed out this modern management control are possible to see in the music industry aswell. This, together with the fact that management control in the music industry has a research gap, makes it interesting to examine how record labels in the swedish music industry are using traditional or modern management control. Purpose: The purpose of this thesis is to through the examination of two record labels create an understanding of how the management control is characterized through traditional or modern management control. Method: The method used in this study is qualitative. We have through a multiple-case study at two record labels examined and created an understanding of the management control in the companies with the help of semi-structured interviews and complementary questions through mail. Conclusion: It is possible to see that the record labels has partly moved to modern management control but also that you can see a mix between the usage of traditional and modern control methods and tools.

Syfte: Med utgångspunkt från Self Determination Theory belysa hur den autonoma och kontrollerade motivationen påverkas hos medarbetare då företag arbetar budgetlöst med avseende på decentralisering, målstyrning och belöningssystem.  Metod: Studien har utgått från ett hermeneutiskt perspektiv där fenomenet som studerats ses vara av socialkonstruktivistisk art. Teori och empiri har arbetats fram iterativt med hjälp av abduktion där grunden för studien har varit i form av en fallstudie med ett kvalitativt angreppssätt genom semistrukturerade intervjuer. Intervjuguiden används som utgångspunkt vid kategoriseringen i empirin vilket analysen baseras på.   Resultat & slutsats: Studien tyder på att decentralisering och målstyrning inom budgetlös styrning främst påverkar den autonoma motivationen. Gällande belöningssystem gav inte studien något entydigt resultat men vissa indikationer på att det fanns en risk för att en kontrollerad motivation skulle kunna uppstå. Förslag till fortsatt forskning: Till vidare forskning inom budgetlös styrning föreslår vi att undersöka belöningssystem ur ett ledningsperspektiv och påverkan på deras motivation samt att undersöka huruvida det finns ett samband mellan principerna bakom en fungerande decentralisering och motivation.   Studiens bidrag: Teoretiskt bidrar studien med att decentralisering och målstyrning påverkar den autonoma motivationen positivt medans belöningssystem kan bidra till att kontrollerad motivation uppstår. Praktiskt bidrag visar att decentralisering och målstyrning ökar möjligheten till eget ansvar och beslutsfattande, detta bör dock företag arbeta mer aktivt med. / Aim: Based on the self-determination theory shed light on how the autonomous and controlled motivation  affects the employees in companies using beyond budgeting regarding to decentralization , management by objectives and reward systems. Method: This study has a hermeneutic perspective with a base of social constructivism. The theory and the empirical material have been approached iteratively with the help of abduction method. The design of the study is a case study with a qualitative approach using semi-structured interviews.The interview guide is used as the basis for categorization of empirical data which the analysis is based upon.   Result & Conclusion: The study suggests that decentralization and management by objectives using beyond budgeting primarily affects the autonomic motivation. Current reward system did not show any unequivocal results but some indications that there was a risk that a controlled motivation could arise.  Suggestions for future research:  For further research in Beyond Budgeting, we propose to investigate the reward system from a management perspective and the impact on their motivation and to investigate whether there is a connection between the principles behind the functioning of decentralization and motivation. Contribution of the thesis: From a theoretical point of view, this study contributes to decentralization and management by objectives primarily affects the autonomous motivation while the reward system may contribute to controlled motivation. Practical contribution shows that decentralization and management by objectives within Beyond Budgeting increases the possibility of personal responsibility and decision-making, this should companies work more actively with.

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area. The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised. Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival. / Management Accounting / M. Com. (Accounting)

Bakgrund och forskningsfråga: Målstyrning är ett viktigt hjälpmedel för företag i deras strävan efter att följa sina strategier. Målstyrning kan ske genom användning av formella eller informella styrmedel, och ska anpassas efter varje enskilt företag. Traditionella affärsverksamheter har ofta som fokus att generera vinst och använder sig främst av formella styrmedel. Kreativa näringar har istället sitt fokus på kreativiteten, och använder sig främst av informella styrmedel. Kreativa företag har inte samma möjlighet att konkurrera på marknaden som traditionella affärsverksamheter, men den ekonomiska aspekten är fortfarande viktig då det är ett krav för deras fortlevnad. Flertalet kreativa näringar väljer att diversifiera sin verksamhet inom relaterade områden för att skapa en mer stabil ekonomi. Detta medför dock en utmaning i att behålla kreativiteten inom ett område, trots en diversifierad verksamhetsstruktur. Studiens övergripande forskningsfråga är: Hur håller kreativa företag, inom konstsektorn, med relaterat diversifierad verksamhetsstruktur samman hela organisationen genom målstyrning? Syfte: Syftet med denna studie är att beskriva hur kreativa företag med flertalet olika verksamhetsgrenar utformat sin målstyrning med hjälp av olika formella och informella styrmedel. Ytterligare ett syfte är att analysera vilka fördelar och nackdelar de olika styrmedlen skapar för företagen gällande deras målstyrning. Metod: Denna studie utgör en fallstudie av två kreativa näringar. Undersökningen utgår från en abduktiv forskningsansats med en kvalitativ forskningsstrategi. Den teoretiska referensramen är främst baserad på insamlat material från litteratur och vetenskapliga artiklar. Det empiriska materialet utgörs främst av ingående personliga intervjuer, samt viss information från hemsidor tillhörande de organisationer som deltar i denna studie. Slutsats: Kreativa näringar med relaterat diversifierad verksamhetsstruktur använder formella styrmedel för att styra de ekonomiska aspekterna och informella styrmedel för att styra kreativiteten och de anställdas beteenden. Denna målstyrning gör att de kan uppfylla både deras ekonomiska och konstnärliga mål och hålla samman sin relaterat diversifierade verksamhetstruktur. / Background and research question: Performance management is an important tool for businesses in their efforts to pursue their strategies. Performance management can be achieved through the use of formal or informal control instruments, and should be tailored to each individual company. Traditional businesses often have the focus to generate profit and primarily use formal control instruments. Creative industries have instead its focus on creativity, and primarily use informal control instruments. Creative companies do not have the same opportunity to compete in the market as traditional businesses, but the financial aspect is still important as it is a requirement for their survival. Most creative industries choose to diversify their business in related areas to create a more stable economy. However, this means a challenge to retain the creativity in one area, despite a diversified business structure. The study's overall research question is: How do creative businesses, in the arts sector, with a related diversified business structure hold together the entire organization through performance management? Objective: The purpose of this study is to describe how creative companies with several different branches of business activity have designed its performance management using different formal and informal control instruments. Another purpose is to analyze the advantages and disadvantages that the different control instruments create for companies concerning their performance management. Method: This study is a case study of two creative industries. The survey is based on an abductive research approach with a qualitative research strategy. The theoretical framework is mainly based on material collected from literature and scientific articles. The empirical material consists mainly of detailed personal interviews, as well as certain information from websites belonging to organizations involved in this study. Conclusion: Creative industries with a related diversified business structure are using formal control instruments to steer the financial aspects and informal control instruments to steer creativity and employee behavior. This performance management enables them to meet both their financial and artistic goals and hold together its related diversified business structure.

An increased dissatisfaction and disbelief toward modern democracy resulted in the revival of deliberative democracy and of experiments, such as participatory budgeting (PB). PB is a process of conjoint decision making through which citizens and local governments deicide on the final allocation of new public investment budget in their cities. While the Brazilian experiments of PB have been extensively researched, those in Europe have not. Therefore this research project endeavours to fill the gaps of the literature concerning the nature of PB and its applicability to developed countries, particularly in Spain and France. In so doing, it will compare the experience of French, Spanish and Brazilian cities and attempt to determine the influences of the contexts on their PB experiments. The main results from this comparative analysis are that the effects of contextual variables are mediated by the procedural ones. Therefore, PB can be adapted to different contexts by changing the procedural variables. However, five key PB practices have to be respected for PB to keep its essence. Moreover, this research has also focused on the under-researched but crucial links that exists between PB and deliberative theory and the respective insights that they can convey to each other.

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises (SMMEs) is seen as an important ingredient of economic development. The population for this study is therefore comprised of SMMEs in South Africa. Any enterprise is dependent on the environment it operates in. The environment consists of the macro-environment, which includes the demographic, technological, economical, social, institutional and international environment, the market environment, which includes consumers, suppliers and competitors, as well as the micro-environment, which includes the organisation, its mission, goals and objectives, management functions, business functions and business resources. The objective of this study is to investigate the possibility of applying cost- and management accounting methods and techniques for the development and profitable running of SMMEs. These include choosing an appropriate costing system, implementing a management information system, effectively executing the management functions of planning, organising, coordination and control, through the application of cost- and management accounting methods and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management techniques like total quality management, benchmarking etcetera. Data on the current use of cost-and management accounting by SMMEs in South Africa, and the performance of these concerns, were collected by means of a structured questionnaire from a sample of 37 SMMEs. It was found, that although several cost- and management accounting methods and techniques are used by some SMMEs, many are not used effectively, while many SMMEs are not aware of the many advantages that the application of these methods and techniques hold. It is recommended that entrepreneurs make an effort to gain the knowledge needed for them to apply the cost- and management accounting methods and techniques that will improve the performance of their businesses, ensuring the attainment of their goals and objectives, ensuring their survival and prosperity, and leading to job creation, economic growth, and the prosperity of the people of South Africa. To assist with this, the researcher has developed a model and a manual that can be used by entrepreneurs to assist them in starting a new enterprise, as well as running a successful enterprise. / Thesis (Ph.D. (Business and Management Accounting))--North-West University, Vaal Triangle Campus, 2009.

The purpose of this thesis is to test the hypothesis if the Czech budget deficit bias is built into the budget process and if the public finance reform in 2004 improved the quality of this process. The analysis reveals that implementation of the reform measures, such as medium-term expenditure framework is not very successful. The introduction of the programme budgeting is not completed too and the room for use of undesirable methods of budgeting still exist. The thesis is also focused on identifying problematic aspects of budget process, such as "pork barrel spending" and non-functioning control mechanism performed by Chamber of Deputies of the Parliament and Supreme Audit Office. The possibility of implementing of the "balanced budget rule" is discussed in the final part this thesis.

Success of a company is obviously influanced by superior desicion making of its management. No matter of size, bussiness, locality, all companies face this fact. In order to be able to utilize all information flowing into, within, out of a company, a manager needs help. The solution could be to build controlling system. The main aim of the thesis is comparison of principles applied in companies and theoretical controlling. Business differences are taken into account. The thesis is divided in two main parts, which lead to fulfilment of the main goal. First part prepares information base for analytic research. It includes description of historical development, controlling tools and tasks. The second part comprises research methods and the most important part of the thesis, which is focused on revealing of aplied controlling within analyzed companies.

This Thesis uses several forms of a single-period option-based model to analyze the incidence of income tax under uncertainty, focusing on the various effects of tax asymmetries and observing the distinct features of individual and corporate taxation. Two particular applications are being advanced. The one strives to establish the economic effects of tax-deductibility, motivated initially by a thin-capitalization measure brought forth under the framework of the recent Czech public-finance reform. The pother one compares the terms of three distinct personal income-tax schedules, as they have been recently applied in the Czech Republic and Slovakia, investigating particular issues such as tiered rates, mandatory minimum tax, bracket creep, social taxes, as well as tax incidence in general. On the whole, we find that option-based models are well suited for miscellaneous forms of economic analysis under dynamic assumptions, overcoming the inherent limitations of comparative statics routinely used by mainstream economics. We also conclude that the Czech tax reform of 2008 has failed to achieve the level of economic neutrality and simplicity, characteristical for the Slovak flat-tax schedule of 2004. There are cases, where it has actually contributed to the emergence of new asymmetries.

Esta dissertação busca a compreensão sobre o orçamento participativo que se desenvolveu no município de São Carlos (SP) entre os anos de 2001 e 2012. O entendimento é direcionado ao que diz respeito às influências que o orçamento participativo exerceu e às relações que estabeleceu com outras formas de organizações sociais e participação política, no caso os conselhos de políticas públicas e as associações de moradores. A pesquisa baseou-se em uma descrição do município de São Carlos e do orçamento participativo em questão, em um levantamento da alteração no número de conselhos de políticas públicas e associações de moradores no município de São Carlos (SP) ao longo do tempo e no desenvolvimento de um estudo de caso na forma de análise de congruência. Para a efetivação desse tipo de estudo de caso foi necessária uma prévia pesquisa bibliográfica através da qual foi possível distinguir três modelos teóricos: Teoria da Aprendizagem Social, Crítica à Teoria Normativa da Sociedade Civil e Teoria da Estrutura de Oportunidade Política. Como estratégia para levar a cabo a pesquisa empírica foram realizadas entrevistas e análises documentais. As constatações apontam que o período de existência do OP em São Carlos (SP) foi acompanhado também por um aumento considerável de associações de moradores e conselhos de políticas públicas, comparado a outros períodos. Apesar de ser dotada de um grande aparato universitário e tecnológico, a cidade de São Carlos (SP) não apresenta ao longo de sua história uma cultura política que envolva relevantes ações associativas e de mobilização social. A partir dos instrumentos utilizados nessa pesquisa foi possível observar que o orçamento participativo tinha o intuito claro de promover outras formas de organizações participativas e de fortalecer as já existentes. Porém, os resultados alcançados parecem estar um pouco distantes desses objetivos. O aumento dos conselhos de políticas públicas e de associações de moradores, conforme as constatações, não estariam relacionados diretamente ao OP, que também apresentou dificuldades em se articular com essas e outras formas de organização e mobilização social. Apesar do orçamento participativo demonstrar ter promovido um processo educativo entre os envolvidos, certos interesses políticos mostraram-se na relações estabelecidas, os quais teriam sido determinantes nas ações de representantes do governo e da sociedade civil. / This dissertation seeks understanding the participatory budgeting that was developed in São Carlos (SP) between the years 2001 and 2012. The understanding is directed to regard the influences participatory budgeting has exercised, and the relationships it has established with other forms of social organizations and political participation, if the public policy councils and residents\' associations. The research was based on a description of the city of São Carlos and the participatory budgeting in question in a survey of the change in the number of public policy councils and residents associations in the city of São Carlos (SP) through time, and the development of a case study in the form of analysis congruence. For the realization of such case study was required prior literature through which it was possible to distinguish three theoretical models. The theoretical models are: Social Learning Theory, Critical Theory of Normative Theory of Civil Society and Political Opportunity Structure. As a strategy to conduct the empirical research interviews and documentary analysis were conducted. The findings indicate that the existence period of participatory budgeting in São Carlos (SP) was also accompanied by a substantial increase of residents\' associations and public policy councils, compared to other periods. Despite being endowed with a large university and technological apparatus, the city of São Carlos (SP) does not present throughout its history a political culture involving relevant associations and social mobilization actions. Based on the instruments used in this study it was observed that participatory budgeting had the clear purpose to promote other forms of participatory organizations and strengthen the existing ones. But the achievements seem to be slightly distant of these goals. The increase of public policy councils and residents associations, according with the findings, would not be directly related to participatory budgeting, which also presented difficulties to articulate with these and other forms of social organization and mobilization. Despite the participatory budgeting demonstrate that it promoted an educational process among those involved, the political interests appeared to be on the centrality of that relationship and have directed the actions of government officials and civil society.