Titel: Styrning inom svenska ekonomi- och handelshögskolor. -Marknadsstyrning, byråkratisk styrning eller klanstyrning? Bakgrund: I den forskning som finns kring styrning inom högre lärosäten förespråkas klan- och kulturstyrning som den styrform som bör användas eftersom högre lärosäten karaktäriseras av hög kunskap och samarbete. Samtidigt visar empirisk forskning att styrning inom högre lärosäten allt mer karaktäriseras av outputmätningar vilket leder till kontroverser. Flera av de studier som finns på ämnet är dessutom baserade utifrån ett medarbetarperspektiv vilket skapar ett gap i teorin kring hur frågan bemöts utifrån ett ledarskapsperspektiv. Syfte: Studiens syfte är att, utifrån ett ledarskapsperspektiv, kartlägga den styrning som sker inom svenska ekonomi- och handelshögskolor. Utöver detta ska studien även förklara huruvida olika situationsfaktorer påverkar styrningen samt hur dessa påverkar. Metod: Studien tar sin utgångspunkt i en kvalitativ studie där flera intervjuer har gjorts för att ge studien en omfattande och nyanserad bild av styrningen på svenska ekonomi- och handelshögskolor. Slutsats: Studiens resultat har visat att det förekommer en blandning av marknadsstyrning, byråkratisk styrning samt klanstyrning inom svenska ekonomi- och handelshögskolor. Studien har även visat att styrningen skiljer sig åt när det kommer till utbildning respektive forskning. Inom forskningen är marknadsstyrningen dominerande medan utbildningen har en större variation av styrformer. Det har också visat sig att flera av studiens situationsfaktorer har inverkan på den styrning som sker. / Title: Governance within Swedish economics and business schools. - Market mechanisms, Bureaucratic mechanisms or Clan mechanisms? Background: In current research on organizational control in higher education institutions, clan- and culture mechanisms is advocated as the form of organizational control that should be used due to the fact that higher education institutions are characterized by high knowledge and cooperation. At the same time, empirical research shows that organizational control within higher education institutions is increasingly characterized by output measurements. Several of the studies that concern the subject are also based on an employee perspective, which creates a gap in the theory of how the issue is addressed from a leadership perspective. Purpose: The aim of the study is to, based on a leadership perspective, chart the organizational control that takes place in Swedish economics and business schools. In addition, the study should also explain whether different situational factors affect the control and how these affect. Method: The study takes its starting point in a qualitative study in which several interviews have been made to give the study an extensive and nuanced picture of the organizational control at Swedish economics and business schools. Conclusion: The results of the study have shown that there is a mixture of market mechanisms, bureaucratic mechanisms and clan mechanisms within Swedish economics and business schools. The study has also shown that the organizational control differs when it comes to education and research. In research, market mechanisms is dominant, while education has a greater variety of forms of mechanisms. It has also been found that several of the study's situation factors have an influence on the organizational control that is taking place.

Made available in DSpace on 2015-12-03T18:33:11Z (GMT). No. of bitstreams: 1 Walter_Antonio_Moraes_Voss_pt1.pdf: 5075650 bytes, checksum: 36e13ce2a81ac66da4d15cbe934a3358 (MD5) Previous issue date: 2014-10-07 / Researchers on the topic business budget believe that criticisms of this managerial accountancy tool are derived from the situational context which companies are subject to and the way they use this tool. This dependence can lead to budget settings, in which critical perception may differ from one to another. The aim of this research is to develop a theoretical model of a survey, which shall indicate whether the managers of organizations realize the relationship between contingency factors and the criticism of the budget as considerable. Moreover, whether the types of budgets used may moderate these relationships, this is, make them more or less considerable. The modeling process was based on the conceptual approach of Bunge (1974), along with the application of the structural equation Partial Least Square Structural Equation Modeling (SEM-PLS) model. / Estudiosos sobre o tema or??amento empresarial acreditam que as cr??ticas feitas a esse artefato de contabilidade gerencial sejam oriundas do contexto situacional ao qual as empresas est??o sujeitas, al??m da forma como utilizam o or??amento. Essa depend??ncia pode levar a configura????es de or??amento, cuja percep????o cr??tica pode diferir uma da outra. O objetivo deste trabalho ?? desenvolver um modelo te??rico de uma survey, para constatar se os gestores das organiza????es percebem as rela????es entre os fatores contingenciais e as cr??ticas ao or??amento como consider??veis. Ademais, se os tipos de or??amentos utilizados podem moderar essas rela????es, isto ??, torn??-las mais ou menos consider??veis. O processo de modelagem ocorreu a partir da abordagem conceitual de Bunge (1974), juntamente com a aplica????o do modelo de equa????es estruturais Partial Least Square Structural Equation Modeling (PLS-SEM).

Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Edna_Yayoi_Hirakawa_Goto.pdf: 1328958 bytes, checksum: c06d679ea677ec5c4c70093c003e5a41 (MD5) Previous issue date: 2013-08-31 / The contingency approach states that something is true only under specific conditions . The Controllership acts to measure, control and integrate efforts to ensure optimization of the economic result at organizations. This research aimed to outline the characteristics of contingency factors: size, strategy, technology, structure and environment present in subsidiaries of a multinational organization. We sought to identify how these aspects influenced the Controllership area in different organizational contexts in terms of activities, functions, organizational structure and informational support . Therefore we carried out a descriptive study with a qualitative approach. Data were collected through semi-structured interview and structured questionnair in the American and Mexican subsidiaries of a multinational company based in Germany. Regarding to the size of the subsidiaries there were found positive associations with the subordination of the controller and the number of employees connected to the Controllership department , but there were no significant differences in the functions and activities in the Controllership area, and in both subsidiaries were not observed segregation between the functions of the Controllership and Treasury. Concerning strategy, it was identified differences between the subsidiaries, since the Mexican presented as prospective and American as analyzer, this variable determined the influence of the Controllership in terms of supporting informational to the business management, but no impact on the organizational structure. Regarding technology, it was observed that the American subsidiary values information technology, fator that provides the standardization of processes, contributing to operational management and risks of the Controllership. On the structure issue, it is emphasized that, as the degree of authority in relation to strategic decisions, both has limitations due to the centralization driven from the headquarters, however , it was found that the American subsidiary tends towards to a mechanistic nature , there are more division of work and authority reinforced, whereas the Mexican has mainly organic character traits: more decentralized, and with greater autonomy, this difference impacts the Controllership in terms of informational support . Finally, with regard to the environment, it was found that, compared with the American Mexican subsidiary operates in the most hostile dynamics environments showing that, in such environments are required control and management systems aimed more for performance and business results. It is concluded that for the specific situation of this study , the role of the divisional Controllership is is partially impacted by a combination of contingent variables and also found the effect of coercive isomorphism in divisional Controllership, minimizing the effect of the contingency variables in divisional Controllership / A abordagem contingencial estabelece que algo ?? verdadeiro somente sob condi????es espec??ficas. A Controladoria atua no sentido de mensurar, controlar e integrar os esfor??os para assegurar a otimiza????o do resultado econ??mico das organiza????es. Esta pesquisa teve como objetivo delinear as caracter??sticas dos fatores contingenciais: tamanho, estrat??gia, tecnologia, estrutura e ambiente presentes nas subsidi??rias de uma organiza????o multinacional. Procurou-se identificar de que modo estes aspectos influenciaram a ??rea de Controladoria nos diferentes contextos organizacionais em termos de atividades, fun????es, suporte informacional e estrutura organizacional. Para tanto, realizou-se uma pesquisa descritiva com abordagem qualitativa. Os dados foram coletados por meio de entrevista semiestruturada e question??rio estruturado nas subsidi??rias americana e mexicana de uma empresa multinacional sediada na Alemanha. Com rela????o ao tamanho das subsidi??rias houve associa????es positivas quanto ?? subordina????o do controller e o n??mero de colaboradores ligados ?? Controladoria, por??m n??o foram verificadas diferen??as nas fun????es e atividades na ??rea de Controladoria, sendo que em ambas n??o foi observada a segrega????o entre as fun????es de Controladoria e Tesouraria.Quanto a estrat??gia, identificou-se diferen??as entre as subsidi??rias, uma vez que a mexicana apresentou-se como prospectiva e a americana analisadora, vari??vel que determinou influ??ncia quanto ao suporte da Controladoria ?? gest??o do neg??cio, mas sem impactos quanto ?? estrutura organizacional. No que tange ?? tecnologia, observou-se que a subsidi??ria americana valoriza a tecnologia da informa????o, disposi????o que propicia a padroniza????o de processos, contribuindo na gest??o operacional e de riscos da Controladoria. No quesito estrutura, destaca-se que, quanto ao grau de autoridade de ambas em rela????o ??s decis??es estrat??gicas h?? limita????es em fun????o da centraliza????o orientada pela matriz da organiza????o; entretanto, constatou-se que a subsidi??ria americana tende para uma natureza mecanicista, isto ??, com maior divis??o dos trabalhos e autoridade refor??ada; j?? a mexicana possui caracter??sticas de car??ter mormente org??nico: mais descentralizada, e com maior autonomia; tal diferen??a impacta na Controladoria em termos de suporte informacional. Por fim, no que diz respeito ao ambiente, verificou-se que, em compara????o com a americana, a subsidi??ria mexicana atua em ambiente mais hostil e din??mico, evidenciando-se que, em ambientes dessa natureza, s??o necess??rios controles e sistemas gerenciais mais voltados para a performance e resultados dos neg??cios. Conclui-se que, para a situa????o espec??fica deste estudo, a atua????o da Controladoria divisional ?? impactada parcialmente por uma combina????o de vari??veis contingenciais e tamb??m se apurou o efeito do isomorfismo coercitivo na Controladoria divisional, minimizando o efeito das vari??veis contingenciais na Controladoria divisional

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-05-25T19:42:28Z No. of bitstreams: 2 RODRIGO DA SILVA SOUZA.pdf: 861442 bytes, checksum: 7b3d85730467d55b6f64c65c606126be (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-25T19:42:28Z (GMT). No. of bitstreams: 2 RODRIGO DA SILVA SOUZA.pdf: 861442 bytes, checksum: 7b3d85730467d55b6f64c65c606126be (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-05-05 / This study aimed to investigate the influence of the contingency variables on the internal controls of the small and medium-sized companies that grew the most in terms of revenue in the 2012-2014 triennium. As a research strategy, a structured questionnaire was developed applying the variables contingencies and their influence on internal controls, reaching growth in its sectors of activity in the years 2012-2014, and separating into five forms of control (control environment, risk assessment, Control activities, information and communication, and monitoring activity). Data were analyzed by descriptive statistics and multiple linear regression formulation. Being that the internal control function in organizations is evidenced as the company grows in results and consequently needs to be structured to have control in its operations, protecting its assets and equity. In this way, understanding and understanding the contingency variables in internal controls are determining factors for the management of these companies, as they guarantee their survival and growth. The research hypotheses were confirmed through the results of the regressions studied, which pointed out that the contingency variables influenced the internal control of the companies during the studied period. / Este estudo objetivou investigar as influ??ncias das vari??veis contingenciais nos controles internos das pequenas e m??dias empresas que mais cresceram em termos de receita no tri??nio 2012-2014. Como estrat??gia de pesquisa elaborou-se um question??rio estruturado aplicando as vari??veis contingenciais e suas influ??ncias nos controles internos, atingindo crescimento em seus setores de atua????o nos anos de 2012-2014, separando em cinco formas de controle (ambiente de controle, avalia????o de riscos, atividades de controle, informa????o e comunica????o e atividade de monitoramento). Os dados foram analisados por estat??sticas descritivas e formula????o de regress??o linear m??ltiplas. Sendo que a fun????o de controle interno nas organiza????es ?? evidenciada na medida em que a empresa vai crescendo nos resultados e consequentemente precisa se estruturar para ter controle nas suas opera????es, protegendo seus ativos e patrim??nio. Desta forma, entender e compreender as vari??veis contingenciais nos controles internos s??o fatores determinantes para a administra????o destas empresas, pois garantem a sua sobreviv??ncia e seu crescimento. As hip??teses de pesquisa foram confirmadas atrav??s dos resultados das regress??es estudadas, que apontaram que as vari??veis contingenciais influenciaram no controle interno das empresas, no per??odo estudado.

In Africa, most oil and gas megaprojects exceed their original budget and time deadlines despite advancement in project management processes and systems. This study explored strategies project managers used for megaprojects' success in the oil and gas industry in Nigeria, from the perspectives of the owner and contractor organizations. Multiple case study design was utilized to collect data by asking open-ended questions in separate interviews with 4 project managers. Archival project data was also reviewed to eliminate information incongruences. The conceptual framework for the study is the contingency theory that there is no universal management structure for every project. The data analysis approach was thematic coding. Study findings from the data analysis were aggregated into 5 themes. The 1st, 2nd, and 3rd themes include the project managers' view of measures of megaproject successes, project managers' strategies for managing the business environment, and the strategies for achieving megaproject execution excellence. The 4th and 5th themes are the strategies for facilitating employee performance and the typical social change development and social change performance initiatives to benefit neighboring communities because of a megaproject. The conclusion from the evidences gathered is that megaproject success is contingent on the ability of the project manager to unravel and address complexity leveraging strategic leadership and systems thinking. From these findings, project managers from the client and contractor organizations may use, adapt, learn, refresh, and improve their project management skills. The significance of the study to positive social change from improving the success rates of megaprojects includes improvement in human capacity development and infrastructural additions that can facilitate economic growth in the region.

This thesis critically analyses the definitions of strategy within the management control literature, the relationship between resource-based view of strategy and the balanced scorecard, as well as the impact of these on manager's perceived performance. Contingency theory has been used as the overall framework for this thesis. The thesis discusses the interaction between changes in management control systems and organisational changes through the use of the Laughlin framework and the three mechanisms of institutional isomorphic suggested by DiMaggio and Powell.

本論文基於尋求解釋權變觀點長久以來存在的問題：『為何實證上配適對績效影響一直沒有一個一致性的定論(mixed empirical support)』，因為根據權變觀點的主張『組織效能決定於組織的特徵(例如：策略、組織結構)與組織所處的情境是否配適(fit)，當兩者配適時則組織會產生較佳的績效』，所以企業追求配適，績效將愈高。由於配適概念具有績效意涵，因此配適在許多理論建構過程中，扮演重要的角色，例如：國際企業領域著名的折衷理論(Eclectic theory)，所以當權變觀點的核心主張『配適有助於提升績效』在實證上不一定成立時，則會影響理論的建構與發展。 為了解配適概念在實證上遇到的問題，本論文透過三個研究進行分析。在第一個研究，本論文針對權變觀點的文獻進行系統性的整理，並採用統合分析(meta-analysis)探討配適與績效的關係。研究結果顯示，配適對績效的效果量(effect size)為正，說明權變觀點的核心主張依舊成立，組織追求配適確實可以產生正向的績效。而影響實證結果不一致的原因則來自於配適的定義與衡量方法、衡量配適的變數個數、以及是否採用時間落差(time lag)三項干擾因子，呼應Venkatraman(1989)的主張。 接下來，第二個研究本論文採用質性個案研究的方式，探討配適與績效的關係。研究過程中結合動態能力(Dynamic Capability)的概念，透過企業在不同成長階段的營運活動分析，觀察企業如何追求配適、如何調整與轉換既有的配適構型、以及追求配適對企業經營產生哪些影響。第一個研究發現與企業追求配適有關，企業追求配適的前提，必須先擁有有價值的核心優勢(例如：製造、產品開發)，並以該核心優勢為中心，透過不同價值活動的緊密配合與組合，建立初期的配適構型(configuration)。第二個研究發現與配適的調整與轉換有關，發現為：(1)當企業成功創造初期的配適構型後，企業內部開始產生餘裕資源；(2)隨著企業價值活動的強化，前期的暫時性核心優勢會逐漸轉變為長期性的核心優勢；(3)透過創業家精神與策略更新，企業開始運用餘裕資源構築多核心優勢的配適構型。第三個研究發現與配適對企業經營之影響有關，發現如下：(1)企業建構配適構型時，當價值活動間關係愈緊密、複雜時，愈容易形成阻隔機制，競爭優勢愈能持久；(2)透過阻隔機制(isolating mechanisms)效果的發揮，以及時間壓縮的不經濟(time compression diseconomies)效果，可增加模仿的困難度並拉開與競爭對手之間的距離，創造績效。 第三個研究則承接研究一與研究二的部分結論，透過實證重新驗證配適與績效的關係，同時對於文獻上餘裕資源效果的爭論提出解釋。研究結果發現：(1)當企業內部存在互補的企業專屬資源以及擁有豐富產業經驗的高階管理團隊，則運用餘裕資源創造配適的效率愈高；(2)藉由調整TMT管理團隊的組成方式可以有效避免管理者的代理問題，增加運用餘裕資源創造配適的效率；(3)當企業運用餘裕資源創造配適的效率愈高，則企業運用資產獲利的能力愈強，企業績效也愈高。 總結來說，本論文從實證上配適與績效關係不一致的現象出發，對於實證結果不一致的原因提出說明，並且透過質性個案研究的方式，了解企業追求配適的過程及配適的效果，最後，藉由實證的方式，重新驗證配適與績效的關係，並且為企業如何有效運用餘裕資源提供具體的建議。 / This thesis aims to interpret the long existing question in contingency theory: mixed empirical support, i.e., no consistency can be found in the empirical relationship between fit and performance. This is intriguing, since according to contingency theory, organizational effectiveness is dependent on the fit between an organization’s characteristics (such as strategy and structure) and its existing circumstances, and with such a fit, the organization will have a better performance. Consequently, firms that pursue fit will achieve better performances. Since the concept of fit includes implications on performance, fit plays an important role in the development of many theories, e.g., the well-known eclectic theory. Hence, when contingency theory’s core proposition of fit is conducive to performance becomes fallible, overall theory construction and development will be affected. To further understand the fit issue, three studies are conducted in this thesis. For the first study, contingency theory literature was systematically studied and meta-analyzed with a special focus on the relationship between fit and performance. The findings show that fit has a positive effect size on performance which supports the core proposition of contingency theory in which organizational pursuit of fit does lead to positive performance. The reason for mixed empirical supports originates from three interference indicators of fit measurement methodology, number of variables, and whether the use of time lag. This finding echoes Venkatraman’s (1989) viewpoint. Next, a second study was conducted using qualitative approach to further explore the relationship between fit and performance. By integrating the concept of dynamic capability into the study, the researcher, by analyzing business operation activities in different stages of firm growth, observed how businesses pursued fit, how existing fit configurations were adjusted or changed, and what effects were created through the pursuit of fit in a firm. Three major study findings were identified. Firstly, in terms of how businesses pursue fit, a pre-requisite is that businesses must possess valuable core competences (e.g., manufacturing, R&D) and, by closely combining and coordinating different value activities to these core competences, initial fit configurations are built. Secondly, in terms of adjusting and changing fit, the findings include: (1) with the business’ initial successful fit configuration, slack is produced within the business; (2) as the business strengthens its value activities, previous temporary core competences will gradually transform into long-term core competences; and (3) through entrepreneurship and strategic renewal, the business will utilize its slack create a fit configuration of multiple core competences. Lastly, effects of fit on business management includes: (1) in the process constructing a business’ fit mechanisms, as the relationship between value activities become closer and more complex, isolating mechanisms are more easily formed, leading to more sustainable competitive advantages; and (2) by capitalizing on isolating mechanisms and time compression diseconomies, imitation become more difficult and the distance between competitors are widened, thereby creating performance. The third study adopted the findings of the previous two studies to empirically re-examine the relationship between fit and performance, while also proposing an explanation to the slack resource debate found in past literature. The research findings include: (1) when a business possesses complementary proprietary resources and highly experienced top management team (TMT), it enjoys a higher success rate of using slack resources to create fit exists; (2) agency costs can be reduced and increase in the efficiency of slack resource utilization to create fit can be achieved by adjusting the configuration of the TMT; and (3) with a higher rate of fit achievement through slack resource utilization comes stronger abilities to generate profits from business assets as well as a higher performance rate. In conclusion, this thesis started off by providing an explanation to the empirical inconsistency between fit and performance. Moving along, the researcher then used the qualitative case study research method to explore the process of businesses’ pursuit of fit and the effects of fit. Lastly, with an empirical study, the relationship between fit and performance is re-examined and specific suggestions are provided on effective business utilization of slack resources.

<p>Tidigare forskning har påvisat att ett företags produktionsförmåga påverkar förmågan att utveckla nya produkter. Faktum är att de företag som är duktiga på att producera ofta även är duktiga på att utveckla nya produkter, då flertalet produktionsaktiviteter såsom prototypframställan är viktiga i utvecklingsprocessen. Detta, i kombination med att mer än 70 % av en produkts kostnad bestäms under utvecklingsfasen, innebär att det är av yttersta vikt att samspelet mellan utveckling och produktion hanteras effektivt.</p><p>En begräsning med tidigare forskning är antingen att den tenderar att endast titta på interaktion under utvecklingsfasen eller på hur företag kan förbättra produktionsförmågan. Därför är avhandlingens syfte att vidga analysen av interaktion mellan utveckling och produktion genom att studera interaktion under såväl utvecklings- som produktionsfasen. Detta görs genom att studera hur interaktionen påverkas av viktiga kontextuella faktorer såsom organisatoriskt och geografiskt avstånd samt uppgiftens karakteristika. För att uppnå syftet studerades flertalet företag genom intervjuer, vilket utmynnade i fyra papper samt en kappa som sammanfattar och drar slutsatser utifrån dessa papper. De två första papperen fokuserar på interaktion under produktionsfasen, medan de två sista papperen behandlar interaktion under produktutvecklingsfasen.</p><p>Syftet med Papper 1 är att klargöra möjligheter och begränsningar med olika ansatser för produktionsförbättringar. Totalt studerades sju företag: två som saknade ett systematiskt förbättringsarbete och fem som jobbade systematiskt. Resultaten visar på tydliga skillnader mellan olika ansatser. De företag som lyckats bäst är de som har ett systematiskt arbetssätt, men även bland dessa företag finns det vissa skillnader. Företag där framförallt produktionstekniker är ansvariga för förbättringsarbetet har förvisso lyckats att implementera förändringar, men avsaknaden av förankring hos operatörerna har inneburit visst motstånd. Framförallt kan detta vara en nackdel i föränderliga miljöer där operatörerna kan ge stora bidrag med sin spetskompetens. Generellt sett tycktes det vara svårt att involvera operatörerna. Bredare ansatser där såväl produktionstekniker som operatörer bedrev förändringsarbetet var således svårare att införa men de som hade lyckats fick god utväxling. En faktor som tycks vara viktig för att införa en sådan bred ansats var att ledningen stödjer arbetet.</p><p>Papper 2 fokuserar på tre av de sju fallföretagen från Papper 1 för att se hur produktionsförbättringarna kan användas för att förändra och förbättra produkten. Mer specifikt syftar detta papper till att undersöka hur interaktion under produktionsfasen påverkas av samverkan mellan förbättringsansats och geografiskt avstånd mellan utveckling och produktion. Resultaten visar att systematiska förbättringsansatser ger fler möjligheter till produktförbättringar än vad osystematiska ansatser gör. Tillvaratagandet av dessa möjligheter påverkas negativt av ett längre geografiskt avstånd mellan avdelningarna, då det ofta är nödvändigt för konstruktörer och produktionspersonal att diskutera ansikte mot ansikte för att utröna vilka möjligheter som finns och hur de kan förverkligas. Det kan således konstateras att kombinationen systematisk ansats och närhet skapar de mest gynnsamma förutsättningarna för att produktionsförbättringar skall leda till produktförbättringar.</p><p>Istället för att studera interaktion under produktionsfasen vänder Papper 3 på myntet och studerar interaktion under utvecklingsfasen. Syftet med papperet är att undersöka hur interaktion under utvecklingsfasen påverkas av det geografiska och organisatoriska avståndet mellan utveckling och produktion. Totalt studerades två företag, ett företag utan egen produktion och ett med. Resultaten visar på att utvecklingsavdelningen behöver besitta relativt avancerad produktionskompetens för att kunna utveckla nya produkter effektivt. Utvecklarna behöver med andra ord jobba målmedvetet för att bibehålla och utveckla denna kompetens, vilket underlättas om de två avdelningarna är placerade i närheten av varandra. En nackdel med närhet tycks dock vara att interaktion domineras av informationsutbyte ansikte-mot-ansikte trots att mer kostnadseffektiva media såsom e-post ibland kan nyttjas.</p><p>Syftet med Papper 4 är att bredda den föregående studien genom att studera en större mångfald av företag och produktutveckling (dvs. produktutveckling baserat på föränderlig såväl som mer mogen teknologi). Mer specifikt är syftet att se hur interaktion mellan utveckling och produktion påverkas av samverkan mellan geografiskt/organisatoriskt avstånd och uppgiftens karakteristika. Totalt studerades sju företag där fyra av dem baserar sina produkter på mogen teknologi (tre med egen produktion och två utan) och två företag utvecklar högteknologiska produkter (ett med egen produktion och ett utan). Resultaten visar att olika kombinationer av avstånd och uppgift skapar olika utmaningar som måste hanteras med hjälp av olika interaktionslösningar:</p><p>(1) i en turbulent miljö utan egen produktion är utmaningen att säkerställa att utvecklarna har tillgång till relevant produktionskompetens.</p><p>(2) i en stabil(are) miljö utan egen produktion kan utvecklarna enklare förstå produktionsprocessen. Utmaningen ligger snarare i att få feedback från leverantörerna så att produkten kan tillverkas till lägre kostnad.</p><p>(3) i en turbulent miljö med egen produktion har utvecklarna hög kompetens. Utmaningen är att utnyttja spetskompetensen inom produktionsenheten.</p><p>(4) i en stabil(are) miljö med egen produktion är utmaningen att formalisera interaktionen till en högre grad. Det tycktes som att dessa företag nyttjar ansikte-mot-ansikte interaktion fastän billigare media såsom e-post kunde nyttjats.</p><p>De fyra papperen studerar således såväl utvecklings- som produktionsfasen. Genom att vidga analysen av interaktion och studera båda faserna visas på vikten av att styra och hantera interaktion under båda faserna. Det konstateras att effektiv styrning av interaktion under utvecklingsfasen leder till effektivare produktion medan den under produktionsfasen ger möjligheter till produktförbättringar. Således bör vi inte se projektavslut som slutet för interaktion mellan utveckling och produktion. Det är troligtvis inte ens början på slutet utan möjligen slutet på början.</p> / <p>Previous research has highlighted the fact that at least 70% of a product’s cost is committed during the design stage of new product development projects. Thus, how firms manage interaction between design and manufacturing really matters. Although many studies have demonstrated that manufacturing capabilities affect product development performance, there is little research investigating how firms can improve manufacturing and use these improvements to modify and improve product designs. Thus, the purpose of this thesis is to extend the analysis of design-manufacturing interaction by studying interaction during both the new product development and manufacturing phases, taking into account important contextual variables such as geographical and organizational distance, and task characteristics.</p><p>To fulfil this purpose, two questions are posed that relate to the manufacturing phase, and two that relate to the new product development phase:</p><p>1. What are the implications of different continuous improvement approaches for manufacturing performance?</p><p>2. How do these approaches affect design-manufacturing interaction during the manufacturing phase, when various levels of geographical distance are taken into account?</p><p>3. How is design-manufacturing interaction during new product development influenced by different sourcing strategies?</p><p>4. How is design-manufacturing interaction during new product development influenced by different sourcing strategies, when the task characteristics of the product are also taken into account?</p><p>By studying multiple cases and conducting semi-structured interviews, this thesis makes two distinct contributions. First, the findings illustrate that successful interaction during the manufacturing phase is influenced both by the selected approach to manufacturing development, and the geographical distance between design and production departments. While the approach affects the number of improvements, the distance affects the nature of the interaction. In essence, a combination of systematic approach and proximity between design and manufacturing seems to be the most effective combination.</p><p>Second, the findings illustrate that different combinations of sourcing strategy and task characteristics result in different challenges, which require different kinds of interaction. When reviewing how firms manage these challenges the findings both support and challenge the contingency theory. On the one hand, the paper supports the theory in terms of promoting organic procedures in unstable environments and mechanistic procedures in stable environments. On the other hand, it challenges contingency theory advocates for downplaying firms’ ability to shape their future. In fact, this research has shown that companies generally have many different feasible options. The implication is that it may be more important for managers to be aware of how to manage the pros and cons of these options than to choose a particular organizational structure.</p><p>By taking an extended view on analysis of interaction, the thesis demonstrates that interaction matters during both the new product development and manufacturing phases. Thus, while effective management of interaction during the new product development phase could lead to improved manufacturability, interaction during the manufacturing phase could lead to improved product designs.</p> / Report code: LiU-Tek-Lic 2006:72.

ABSTRACT   Titel: Graden av måluppfyllelse vad gäller kriminalvårdens centrala målsättningar för vårdares arbetstillfredsställelse på kriminalvårdsanstalten Härnösand   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Jennie Hamberg   Handledare: Ernst Hollander   Datum: 2011 - januari   Syfte: Ett syfte med denna uppsats var att försöka ta reda på i vilken grad kriminalvårdarna på anstalten Härnösand kände arbetstillfredsställelse. Ett ytterligare huvudsyfte var att undersöka i vilken grad kriminalvårdens målsättningar angående kriminalvårdares arbetstillfredsställelse samstämde med hur kriminalvårdarna på anstalten Härnösand upplevde sin arbetstillfredsställelse. Metod: Jag har framförallt använt en kvalitativ metod, men även av en kvantitativ. Jag har gjort en semistrukturerad intervju med en kriminalvårdsinspektör, en deltagande observationsstudie och en vårdarenkät som hade både kvalitativa och kvantitativa inslag.   Resultat &amp; slutsats: Jag kom fram till att majoriteten av vårdarna på kriminalvårdsanstalten Härnösand hade en ganska låg arbetstillfredsställelse. Många faktorer bidrog till den minskade arbetstillfredsställelsen. En viktig omständighet var att många vårdare kände att de hade en låg grad av egenkontroll och inflytande över t.ex. sin arbetssituation och hur de ska utföra sina arbetsuppgifter. Ledarna hade också en, till stor del, negativ effekt på vårdarnas arbetstillfredsställelse. Ytterligare en ytterst viktig aspekt för vårdarnas arbetstillfredsställelse var ledarskapsprocessen, dvs. om relationen kriminalvårdsinspektör och vårdare var positivt. I vårdarnas enkätsvar antyddes det att flertalet vårdare tyckte att förhållandet mellan ledare och medarbetare inte var ändamålsenligt. De ansåg t.ex. att det fanns brister i förtroendet mellan vårdarna och kriminalvårdsinspektörerna. Vårdarna trodde även att ledningen var ointresserad av personalen och de ansåg att kriminalvårdsinspektörerna borde vara mer aktiva och stödjande. En aspekt som dock delvis påverkade vårdarnas arbetstillfredsställelse positivt var olika medarbetarfaktorer. Vårdarna var t.ex. överlag nöjda med sina kollegor. En negativ medarbetarfaktor var dock att vårdare överlag inte var tillfredsställda med sina arbetsuppgifter. Slutligen undersökte jag i vilken grad man på kriminalvårdsanstalten Härnösand hade lyckats uppfylla kriminalvårdens centrala målsättningar för en hög arbetstillfredsställelse hos vårdarna. På anstalten Härnösand hade ledningen misslyckats med att nå de flesta av de centrala målsättningarna och bristerna verkade framförallt bero på den dåliga relationen mellan kriminalvårdsinspektörerna och vårdarna, och på vårdarnas bristande egenkontroll.   Förslag till fortsatt forskning: Ett område som inte kunde inkluderas i denna uppsats och som skulle lämpa sig för fortsatt forskning är hur man skulle kunna skapa mer nöjda medarbetare inom kriminalvårdens befintliga organisationsstruktur.   Uppsatsens bidrag: Jag tror att denna uppsats kan bidra till ny kunskap genom att tydliggöra det komplexa nät av faktorer som påverkar människors arbetstillfredsställelse. Detta har jag försökt göra genom att använda mig av ett situationssynsätt.   Nyckelord: Kontingensteori, arbetstillfredsställelse, kriminalvården, byråkratisk organisation, ledarstil, ledare, medarbetare. / ABSTRACT   Title: The Degree of Goal Fulfilment in the Swedish Correctional System Concerning the Central Objectives for Prison Guards’ Work Satisfaction at the Prison of Härnösand   Level: Final Assignment for Bachelor Degree in Business Administration   Author: Jennie Hamberg   Supervisor: Ernst Hollander   Date: 2011 - January   Aim: An aim with this essay was to investigate to what degree the guards at the prison of Härnösand felt work satisfaction.  Another aim was to investigate to what degree the Swedish Correctional System’s central objectives for prison guards’ work satisfaction were fulfilled at the prison of Härnösand.  Method: I have used a qualitative method but also a quantitative method. I have made a semi-structured interview, an observation and prison guard questionnaire with both qualitative and quantitative elements.   Result &amp; Conclusions: In my essay I concluded that a majority of guards in Härnösand had a rather low degree of work satisfaction. Many factors contributed to this. One important factor was that many guards felt that they had little control over their own work situation and how they went about their job assignments. The leaders also had a negative effect on the guards’ job satisfaction. Another central element for high work satisfaction is the leadership process, i.e. that a functional relationship exists between the prison inspectors and the guards. Many guards said they felt that the relationship between leaders and followers was not satisfactory. They felt that there was a lack of trust between the inspectors and themselves. They also stated that they felt that the management was not interested in the staff and they also felt that the inspectors should be less passive and more supportive. One contributing factor to a more possive work satisfaction was the guards’ high satisfaction with the collegues. But a negative co-worker factor was the fact that the guards were not satisfied with their job assignments. I also concluded that the management at the prison of Härnösand had failed to fulfill the central objectives for prison guards’ work satisfaction. The failures could mostly be ascribed to the unsatisfactory relationship between the inspectors and the prison guards, but also to the guards’ low degree of control over their job situation.   Suggestions for future research: An area for future research could be to investigate how to create more content workers within the current organizational structure of the Swedish correctional system.   Contribution of the thesis: This essay may contribute to new knowledge by emphasizing the complex net of contributing factors which affects people’s degree of work satisfaction. I have tried to do this by using a contingency theory.   Key words: Contingency theory, work satisfaction, the Swedish Correctional System, bureaucratic organization, management style, leader, follower.

The object of this study is to examine the relationships between the use of management control system (MCS) and organization capability in different contingency. This study will adopt the management characteristic of three management control tools which were budget control, project management, and performance management to classify the use of management control system of bank. More specifically, the study is to know whether the diagnostic and interactive use of management control system cause the effect on market orientation, innovativeness, and organization learning and then leading to strategic choice. The research findings are (1) The interactive use of management control system of bank has significant better organization capability and performance. (2) The diagnostic use of management control system of bank has bad organization capability and performance. (3) The structure oriented hybrid use of management control system has lower organization capability and performance than the interactive use. (4) The more fit between contingency factors and management control system, the better organization capability and performance.