Inledning: På senare tid har mer uppmärksamhet dragits till fördelarna med fysiska butiker, speciellt nu med en ökad konkurrens på nätet. Det har lett till att företag har gått från att enbart bedriva e-handel till att även komplettera med att etablera fysisk butik; clicks to bricks. När företag förändrar sin strategi måste de också anpassa sin ekonomistyrning.   Syfte: Syftet med studien är att bidra med kunskap genom att hitta mönster i hur ekonomistyrningen förändrats i samband med etableringen av fysiska butiker hos företag som startat som e-handelsföretag.   Metod: Två företag som genomfört förändringen clicks to bricks har legat till grund för denna studie. För att bringa klarhet i vår frågeställning har semistrukturerade intervjuer genomförts med respektive företag.   Slutsats: Företag som har genomgått clicks to bricks har upplevt både interna och externa förändringar som resulterat i ett ökat behov av formella styrmedel, där budget och kortsiktig planering har varit extra framträdande. MCS har blivit mer öppet för att snabbt kunna hantera förändringar som sker. Somliga verktyg i ekonomistyrningen, såsom företagskultur, har inte av vad som framkommit i denna studie förändrats efter etableringen av fysisk butik. I andra verktyg har det tillkommit moment; bland annat kräver fysisk butik andra mätsystem samt används verktyg i ekonomistyrningen i andra syften än tidigare.   Nyckelord: clicks to bricks, ekonomistyrning, situationsanpassning, MCS-paket / Introduction: Lately, more attention has been drawn to the benefits of physical stores, particularly now with an increased competition on the web. This has led companies to go from only selling online to also complement the e-commerce by establishing physical stores; clicks to bricks. When companies change their strategy, they also have to adapt their MCS. Purpose: The purpose of this study is to contribute knowledge by finding patterns in how the MCS has changed companies going from clicks to bricks. Methodology: Two companies that’ve gone from clicks to bricks have been the basis for this study. To clarify our issue, semi-structured interviews were conducted with each company. Conclusion: Companies that’ve gone from clicks to bricks have experienced both internal and external changes that resulted in an increased need for formal controls, where budget and short-term planning have been particularly prominent. The MCS has been more open to be able to quickly handle sudden changes as they occur. Some controls in the MCS, such as the business culture, hasn’t from this study's findings been affected. In other controls elements have been added; physical stores' requires other measurements, among others. Also some MCS controls are now used for other purposes than before clicks to bricks.   Key words: clicks to bricks, management control systems, contingency, MCS as a package

På senare tid har en ny trend inom multikanalförsäljning uppmärksammats, där renodlade e-handlare inser vikten av att finnas tillgängliga för kunden i flera försäljningskanaler och därför adderar en fysisk butik som försäljningskanal. Den nya trenden benämns i studien för Clicks to Bricks. När flera försäljningskanaler opererar under samma varumärke kan svårigheter uppstå i att förmedla en enhetlig bild av varumärket, vilket lyfts fram i befintlig litteratur kring multikanalförsäljning. Det finns dock inga tidigare studier som undersöker utmaningar i att förmedla en enhetlig bild av varumärket specifikt för företag som går från Clicks to Bricks. Baserat på att Clicks to Bricks är ett relativt nytt fenomen som växt fram är forskningen inom området bristfällig och ytterligare studier krävs därför för att ge en ökad förståelse för fenomenet. / Background: Recently, a new trend in multichannel retailing has been growing where pure eretailersare realizing the importance of being available to the customer in several sales channelsand therefore adds a physical store to its existing e-commerce. The new trend is further referredto as Clicks to Bricks. When multiple sales channels operate under the same brand difficultiesmay arise in conveying a consistent image of the brand, which is highlighted in the existingliterature on multi-channel retailing. However, there are no previous studies that examinechallenges in conveying a consistent image of the brand specifically for companies going fromClicks to Bricks. Based on the fact that Clicks to Bricks is a relatively new phenomenon thearea is fairly unexplored in the academic world, which means that further studies are needed toprovide a greater understanding of the phenomenon. Purpose: The study aims to provide a greater understanding of the phenomenon Clicks toBricks, by examining the reasons for pure e-tailers to add a physical store as a sales channel andhow they work to convey a consistent brand image. Completion: The study has the design of a multiple case study and has been conducted with aqualitative approach. The study's empirical data is collected from interviews with people onnine different companies that have gone from Clicks to Bricks. Conclusion: This study observes the fact that companies going from Clicks to Bricks haverecognized the importance of communicating a consistent brand across their sales channels.Companies have, however, started its work towards communicating a consistent image of thebrand at a late stage in the establishment process. The study identifies opportunities forimprovement in terms of conveying a consistent brand when it comes to companies going fromClicks to Bricks.

Although rapid expansion and development of e-commerce makes many physical stores integrate website as their business strategy, we find new commercial trend is more and more e-retailers now activity operate traditional stores. The aim of this study is to examine the relationship of satisfaction, trust and loyalty in both online and offline channels, testing the effects of convenience of Clicks and Bricks, and we also compare different brand experiences affect on satisfaction, trust and loyalty. This research provides an overview of findings from previous studies in both online and offline environments, presents framework and build the hypothesis. Due to there is no thesis concentrates on satisfaction, trust and loyalty from online to offline, we would like to fill this gap. We do the examinations and comparisons by questionnaire study. Our target group is female who has one of 17 apparel brands experience. Our results have significant findings and offer researchers and practicing managers alike valuable information on how online shopping experiences relate to offline shopping experiences. Moreover, we prove operating physical stores enhances customer attitude in both online and offline channel.