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.

Diss. Linköping : Univ., 2004. / Härtill appendix.

Lic.-avh. Stockholm : Handelshögsk., 2005.

Doctoraalscriptie Rotterdam. / Lit. opg.: bl. 59-62. - Met een samenvatting in het Nederlands en Engels.

Diss. Stockholm : Handelshögskolan, 2008.

Diss. Stockholm : Stockholms universitet, 2009.

Proefschrift Universiteit Maastricht. / Met lit. opg. - Met samenvatting in het Nederlands.

This study aims to further develop research, from a management approach, by studying how MCS packages change when an organization undergoes an initial public offering. Furthermore, it aims to use Malmi and Brown’s (2008) management control system package in order to categorize and analyze the complexity of organizational change brought on by an initial public offering. This study draws on interviews with top managers in a high technological firm, which has recently been listed on the stock exchange. The results of this study imply that an initial public offering can change the MCS package in a number of different ways. Public companies do not necessarily become short-term, an initial public offering can affect a company’s external focus and measurements without affecting its internal measurements, in order for companies to become suitable for the stock market they formalize policies and appoint an independent board and listed companies can experience changes to their culture.

Bakgrund: Elitfotbollsklubbar befinner sig i en speciell situation. Man verkar i en bransch där det råder svårigheter att generera tillräckligt med intäkter samtidigt som kostnader drivs upp med tanke på att man vill nå sportslig framgång. Det blir därför väldigt viktigt hur man hanterar sin ekonomi och styr den i rätt riktning.   Syfte: Syftet med denna uppsats är att beskriva och förklara vilken roll ekonomistyrningen har i svenska elitfotbollsklubbar. Vidare är syftet även att identifiera situationsfaktorer inom elitfotbollen och analysera hur dessa påverkar elitfotbollklubbars ekonomistyrning. Detta för att utveckla kunskaper om hur elitfotbollklubbars situation påverkar ekonomistyrningen och dess roll.   Metod: Uppsatsen är en kvalitativ intervjustudie. Den empiriska undersökningen har skett genom semi-strukturerade intervjuer. Intervjuerna har gjorts med antingen klubbchef, ekonomichef eller sportchef i sju olika klubbar.   Resultat och slutsatser: Elitfotbollsklubbar befinner sig i en osäker miljö där en väl implementerad ekonomistyrning är i det närmaste nödvändigt. Budgeten är det viktigaste styrmedlet för klubbarna men det används även en rad andra styrmedel som belöningssystem, prestationsmätning, kalkylering och benchmark. Situationsfaktorer som omgivning, kultur och storlek har bidragit till att klubbarna idag har en stor ekonomisk medvetenhet där ekonomiska resultat ska leda till det sportsliga. Vi har med denna studie kommit fram till att ekonomistyrningen har en avgörande roll för klubbarnas långsiktiga målsättningar. / Background: Elite football clubs exist in a special situation. They operates in a industry where its difficult to generate enough revenue, meantime costs are driven up due to their need of generate sucess in the sport. It therefore becomes very important how to manage their finances and steering it in the right direction.   Purpose: The purpose of this essay is to describe and explain the financials role in a number of Swedish elite football clubs.   Method: Our essay is a qualitative study where we mixed convenience- and quota sampling. The empirical gathering was conducted through interviews using a semi-structured approach. Interviews have been made with either a Club Manager, CFO or sports director in seven diffrent clubs.   Conclusions: Elite football club sexists in an uncertain enciroment in which a well-implementated managament control system is necessary. The budget is the most important instrument for the clubs, but there are also a number of other instruments such as compensations, performance measurement, calculation and benchmark. Situational factors such as enviroment, culure and size has contributed wich has led to that the clubs have a great economic awareness today where economic results will lead to the sport result. We have with this study concluded that financial management has played a critical role in the club´s long-term objectives.

Sales management control and sales force performance has received substantial attention by researchers in the past decades. Researchers have been investigating the construct of sales control, its antecedents and its consequences on both the individual sales person and on sales force performance. This research project analyses how and why the sales control systems are implemented the way they are. The basis for this approach is drawn from the organisational or management control literature which treats behaviour and outcome approaches as dimensions rather than categories. Organisational control also treats the control system as a process which consists of a set of stages or sub processes being objective setting, planning, monitoring, feedback and correcting. With the growing importance of relationship selling and key account management it can no longer be assumed that all the sales people will operate at the same hierarchical level within an organisation nor that they will be subject to one and the same control system. Therefore an in depth analysis of how sales force control processes are implemented for different types of sales functions, ranging from customer acquisition, small to medium account management to strategic and global account management, is needed. The research project included 17 preliminary interviews across different organisations, from which one organisation was selected on the basis that it contains a large international sales force of about 2.500 people consisting of a very wide range of sales functions. The analysis of this organisation included 100 plus interviews of 66 sales managers and sales people across all types of sales functions over a two year period. The findings show that the inability to measure certain inputs and outputs does not deter a sales organisation to adopt their sales control strategy within a functional sales team. When some measures are not available or are unreliable, sales managers find other ways to measure them being it through some locally developed tools or through more qualitative approaches. The method used to obtain certain measures does impact the level of the sophistication of the actual control process or strategy. When there is a need to control sales people who operate as a team of employees from different departments the sales managers can no longer individually develop some local tools to measure inputs and outputs. The findings show that team based selling requires accurate data but also globally agreed rules and procedures in order to operate successfully. This enables us to conclude that the inability to measure certain inputs and outputs is a determining variable for the implementation of client sales teams. With regard to sales force control strategies the research uncovered that within the category of the hybrid sales control approach there are four types of sales control sub approaches. The choice of which control to use is dependent on the size of the customers or opportunities the sales people work with and the selling approach which is either hunting or farming. This shows that while farming can be relabelled as key account management, hunting remains a major sales activity requiring not only different selling approaches it also requires different types of sales control processes than for farming. All of these findings indicate that several types of sales control systems can operate across one single organisation and that the main determining variables are the sales approach and the type of accounts the sales person is managing. This challenges current beliefs or assumptions that all sales people operate at the same hierarchical level within an organisation and that they all operate under one single sales control approach. Future research on sales force control will need to take these findings into account when designing their approach to study control systems within organisations.