<p>During the 1990s two contrasting paths to the organization of work have emerged in the Swedish engineering industry: the structure-conservative and structure-innovative. This thesis deals with the latter, and focuses primarily on necessary changes in management control systems that support structureinnovative forms of team-organized work. Three types of management control systems are studied in this thesis: performance management and measurement systems, systems for continuous improvements and wage systems.</p><p>The empirical base of this thesis consists of data from an exploratory survey study as well as a multiple case study.</p><p>On a general level, the survey study indicates a lack of congruence between structure and systems. Many companies seem to have started to move along the structure-innovative path but have not changed the management control systems accordingly. However, there are good reasons for doing so. The companies that have chosen the structure-innovative path perform better in terms of productivity, quality and cost reduction. These are also the companies that have changed their management control systems to the greatest extent.</p><p>The case study provides examples of how management control systems may be changed to fit structure-innovative forms of team-organized work. The main focus has been on the use of Balanced Scorecard. How a strategic continuous improvement capability was developed and sustained in the studied companies is illustrated. The findings extend previous research on new production concepts, which, this thesis argues, are not to be regarded as an issue of technology and vertical division of labour only, but also of supportive management control systems.</p> / QC 20100525

The aim of this study is to investigate how companies within different industries that use budgets perceive the critique that has been raised against it. As such, this study explores whether the companies find the critique valid and if so, whether and how they have managed to cope with the problems that the budget has been argued to entail. Additionally, this study explores the potential impact that the external and internal context of the budget may have on these perceptions. Utilizing on a qualitative case study research design, our findings indicate that the relevance of the critique is contextually contingent with regards to both the external and the internal environment of a company. Consequently, the likelihood for the alleged problems of the budget to appear is greater when the alignment between a company’s external and internal environment and the employed budget purpose is poor, and/or when the budget’s cohesiveness with other management control systems within a certain management control system-package is deficient. Thus, in contrast to the critics, we argue that budgets should not be seen as a static and stand-alone practice as it evidently constitute a multifaceted and contingent practice.

The purpose of this thesis is to analyse how the business strategy is communicated by the senior management and interpreted by the employees at a parallel distribution company of pharmaceuticals. These knowledge intense organizations are characterized by complex and ambiguous work tasks. Traditional management control theories are based on the assumption that managers should create rules, order and norms to control their employees. But in complex organizations it is difficult for the senior management to understand the entire work flow and different form of control mechanisms are requested. Recent studies have shown that vertical directions often are questioned and translated by the employees at the horizontal level within complex organizations. This is a fairly new way of looking at management control and moreresearch is required, which this thesis aims at providing. The business strategy is often created by the senior management to control and direct the employeebehaviour, and internal communication is often used to implement the strategy at the horizontal level. Drawing from this it is interesting to focus on the business strategy from employee perspective, to analyse how the employees questions and translates the business strategy to fit their work. The thesis has a qualitative and deductive approach. 14 interviews are conducted. One with the senior manager and 13 with the employees at the horizontal level. The findings suggest that different form of knowledge work require different form of control mechanisms. Some employees interpretedthe strategy the same way the senior management did and some questioned and translated the strategy to be more suitable for their own work. The pharmacists questioned the strategy while the sale force worked according to it. The findings also suggest that in order for the strategy to act as a control tool the content is important and needs to reflect the employees work.

Cette thèse vise à améliorer le contrôle de gestion des organisations publiques. L'objectif est de répondre à la question suivante : quel est le rôle et l'impact de l'étalonnage dans la gestion des organisations publiques ? A l'issue d'une revue de la littérature approfondie, un cadre d'analyse de la particularité des organisations publiques a été mise en place et a permis de dégager les spécificités de ces organisations, lesquelles ne permettent pas de mettre en pratique les outils classiques du contrôle de gestions tels que le tableau de bord, la lolf, le reporting... L'enquête a été réalisée sur un échantillon d'une quarantaine de personnes composé des universitaires, des agents des organisations publiques et des professionnels (experts comptables, commissaires aux comptes et avocats). L'ensemble des résultats obtenus a permis de valider l'hypothèse générale selon laquelle l'étalonnage constitue un outil d'amélioration des performances dans les organisations publiques. / This doctoral thesis addresses / exlpores the impact of management control on public organizations. The / my purpose is to question and evaluate the role of benchmarking in the management of public organizations and the ways in which this currently much used / popular / strategy / method can impact on the management / functioning of public organizations. This work offerts a comprehensive review of what has been written in the field. It also provides an analytical framework to assess the particularities / specific features of those organizations, those which make it difficult to implement the classic strategies / tools of management control, that is lolf, dashboard or reporting. A survey has been carried out with a sample group, of about forty people consisting of academics and other professionals: chartered accountants, financial auditors, legal counsels. The obtained results helped validate our general hypothesis that benchmarking does constitute a tool which can greatly improve the performance and management of public organizations.

The management control systems (MCS) concept has evolved significantly the past decades with extensive studies that explore not only the concept itself but as well its relation to diverse variables such as performance, innovativeness and organisational learning. Nonetheless, inaccuracy is still present according to some researchers. (Tessier &amp; Otley, 2012; Ferreira &amp; Otley, 2009) By means of a systematic review (Tranfield et al., 2003), an interpretive analysis that embodies academic literatures in the area is presented. As a result, this thesis provides a synthesis delineation of the interactive management control systems’ concept. For the purpose of the study, a systematic selection of published and non-published academic literatures was conducted. (Saunders et al.,2009). Simons (Levers of control. Boston, Mass.: Harvard Business School Press,1995) was used as a starting point in order to generate criteria for the subsequent identification of relevant sources and get a grounding understanding of the topic before taking the challenge in form of a literature review in order to establish a distinction of the concept. This paper differs from prior studies in the field because of its attempt to clarify the concept of interactive control systems in a systematic manner which will allow the reader to have a see-through approach on all the procedures undertaken for the study. 111 articles were retrieved and following screening and abstract analysis 17 studies (including Simons, 1995 and Bisbe et al., 2005) were selected for the discussion of this qualitative literature review. In contrast to the existing literatures in the MCS field, I conceptualise the findings in 2 categories order to distinct the concepts of interactive MCS from interactive use of MCS. The main contribution of the study is the finding that there is a difference between interactive control systems and interactive use of control systems. Interactive MCS as such has a functionalist view and are designed to deliver interactiveness regardless of the context or the actors. And interactive use of control systems concerns the enactment of any control systems in an interactive manner. Therefore, the context (innovative environment) and the actor are taken into account in order for the systems to deliver positive effects. In addition, Evidences show that the interactive MCS as such are progressive instruments and characterised by effective and regular discussion among the users. Which lead to positive effects on strategy, workplace and innovation. Interactive use of MCS on the other hand are desirable in a context of R&amp;D where the actor have required knowledge to facility the enactment. Additionally, MCS field interpret the concept of ICS more as interactive use of MCS than as such as interactive control system. When it comes to the connection to innovation, findings are contradictory as there are both positive and negative effects on business variables such innovation.

Bakgrund: Miljöhänsyn utgör en påtaglig konkurrensfaktor hos dagens företag. Samtidigt finns barriärer mot grönare verksamheter. Miljöaktiviteter upplevs problematiska att operationalisera och att affärsmässigt motivera. Forskare har identifierat lean-modellens resurseffektivitet och operationaliseringsverktyg som en potentiell lösning. Däremot finns begränsat stöd för hur lean kan miljöanpassas i en inomorganisatorisk kontext. Således är det relevant att kartlägga hur svenska lean-företag organisatoriskt samordnar miljöaspekter och lean-aktiviteter. Syfte: Syftet med studien är att utreda hur miljöaspekter och lean-aktiviteter organisatoriskt kan samordnas för att realisera de fördelar ett integrerat arbetssätt kan medföra. Därtill ger studien konkreta rekommendationer för verksamheter liknande de studerade. Metod: Studien har genomförts med en kvalitativ forskningsstrategi. Den empiriska undersökningen utgörs av en fler-fallstudie innefattande 23 intervjuer med lean- och miljörespondenter på 12 företag. Företagen har klassificerats i en kartläggande analysmodell för att ge upphov till diskussion om styrningsområdenas integreringspotential. Slutsats: Resultatet visar trots positiv teoretisk motivering samt förståelse för lean-modellens positiva miljöpåverkan att majoriteten av de studerade verksamheterna inte nått höga integreringsnivåer. Vi menar att miljöarbetet bör anpassas för att passa lean-modellens struktur. En tydligare miljömässig ansvarsfördelning, tvärfunktionellt arbete, ned-brutna miljömål, integrerad måluppföljning samt inkludering av miljö-aspekter i daglig styrningsmetodik kan medföra såväl kostnads-besparingar som stärkt miljömässig hållning. / Background: In today’s businesses the awareness is increasing on the environmental impact as a significant competitive factor. At the same time, companies face barriers developing into a greener company. The environmental activities are experienced as challenging to operationalize and commercially justify. Researchers have identified resource efficiency and the operationalizing tools of the lean model as potential solutions. However, there is limited research on how lean can be adapted to environmental aspects in an organizational context. This study is therefore essential to chart how Swedish manufacturing companies co-ordinates the lean and environmental activities organizationally. Aim: The purpose of the study is to investigate how lean and environmental activities can be coordinated organizationally to obtain the advantages of an integrated approach. This in order to present recommendations for similar companies. Methodology: The study has been conducted with a qualitative research strategy. The empirical study includes 23 interviews with lean and environmental respondents from 12 manufacturing companies in a multiple case study design. The companies have been charted in an analytical model to provide a discussion on potential integration of the management areas. Conclusion: The findings of the study indicate that the majority of the companies have not reached a high integration level despite theoretical statements and the awareness that positive effects of the lean-model can be obtained through an environmental perspective. We consider that the environmental activities should be adapted into the lean-model structure. More distinct delegation of environmental responsibilities, cross-functional teams, degraded goals, integrated measuring systems and inclusion of the environmental aspects in the daily management can result in financial savings and enhanced environmental sustainability.

The purpose of this text is to contribute to theunderstanding of a specific academic discipline (in Swedishcalled Ekonomistyrning). Another purpose is to contribute to arenewal of this field. Theoretical bases are theories from thesociological field like new institutional theory and theoriesof social constructions. The text consists of two parts. Thefirst part is about the academic discipline and the second isabout newer practices and a renewal of the discipline. In thefirst part twelve prominent academics give their views ofdifferent aspects of the discipline. The images are groupedtogether in different categories and also discussed from aninstitutional theory point of view. The second part puts focuson the pragmatic orientation in theory and on two kinds ofnewer production in practice. Two companies that producetelevision programmes and four biotech-companies are described.Interpretations are made regarding the nature of theirmanagement and control activities. Contributions from the firstpart are that (1) there are two aspects of the discipline. Thefield has first of all a strong pragmatic orientation but alsosmall and growing academic influence. The limit (2) for what isconsidered ekonomistyrning are wider and not so obvious asbefore. Traditional parts of the discipline (3) like budgetinghave been questioned and reconsidered. Consultants (4) havecreated room for new concepts like JIT, BPR, TQM, BSC and SCMinside the discipline. Contributions from the second part arethat (1) individuals are self managed and guided by theirknowledge and that these companies use (2) a "new" kind ofmanagement systems like e.g. milestones. These kinds of newpractices give vital contributions to the discussion about arenewal of the discipline. Arguments are given (3) forregarding management and control as human activities ratherthan technical questions. This calls for an extended use of newmodels, of a different language and of new images based onsocial sciences. Keywords:Ekonomistyrning, Management Accounting,Management Control, Social Construction, Institutional theory,Images taken-for-granted. / <p>NR 20140805</p>

In the early 1990s, South Africa’s re-entry into the competitive global marketplace and the first non-racial elections brought significant changes to an industry previously plagued by the racialisation of the labour process. South Africa’s post-apartheid work order led to the restructuring of the gold mining workplace, with a greatly increased emphasis on efficiency, productivity and equity. This period saw a number of gold mines reorganising work through new forms of working practices aimed at creating new kinds of workers who could identify with the goals of the company by expending rather than withdrawing effort at the point of production. There was a shift in the attitude of worker responses to managerial practices, from coercion to consent in the day-to-day running of the production process. This thesis examines worker responses to the reorganisation of work and their impact on worker and workplace productivity in a deep-level gold mine. At the core of this thesis are the perceptions, views, experiences and reactions displayed by underground work teams to management initiatives. The thesis highlights the significance of worker agency in managerially defined work structures – the capacity of underground gold miners to reshape and adapt management strategies in ways that make sense and enable them to maintain control over production and the effort-bargain. The findings presented in this thesis, particularly the gold miners’ informal or coping strategy of making a plan (planisa), reveal that underground work teams are not merely passive or docile reactors to management initiatives. They find opportunity to manipulate (and where necessary, avoid) new forms of management control in a variety of innovative ways that enable them to reassert their power and autonomy over their working day. Underground gold miners are not simply appendages to nor alienated beings in the production process but are able to take control of the production process, independent of management prescriptions, in ways which may embody resistance, consent or a subtle combination of the two. The thesis calls attention to workers’ subjective orientation, agency and resilience to new work structures – not just as recipients but also as shapers of such new work structures within the politics, limits and contradictions of capitalist production systems.

This thesis presents the findings from two case study examinations of strategic performance measurement systems within two turbulent environmental contexts: the U.S. security software industry and the U.S. health care industry. Despite a three-­‐decade emphasis on performance measurement research, little empirical work has been carried out inside turbulent settings—contexts characterized by rapid change, high levels of instability and complex configurations among environmental variables. This research targets that gap. Through exploratory case studies from seven security software firms paired with a single in-­‐ depth case investigation within a transforming health care system, this study addresses the question: “how do firms in turbulent environments measure strategic performance?” The research found that in turbulent environments, an effective strategic performance measurement system contains six interrelated elements: management aims, performance objectives, uncertainty areas, decision data, management attention and performance measures. Top managers focus on their aims and performance objectives to meet requirements via a closed-­‐loop approach while monitoring uncertainty areas and gathering decision data in an open-­‐loop way. This union of feedback and feedforward control enables dynamic interaction among the various elements of the system all of which are informed by performance measure data. Effective use is moderated by management’s focus of attention. The research has implications for information processing and management control literature; it extends existing theory to incorporate the use of semi-­‐structures within the framework of the strategic performance measurement system as a means of overcoming the challenges of uncertainty. Further, the research contradicts both extant literature and practice convention that claims strategic performance measurement frameworks need to be balanced to be effective. Practitioners are provided with a strategic performance measurement framework for use in turbulent environments. The framework would benefit from further examination in a variety of different, equally turbulent, contexts.

Cette thèse étudie les relations entre contrôle et stratégie. Elle vise à enrichir le cadre théorique des quatre leviers du contrôle de Simons (1995) en s’intéressant aux interactions entre les acteurs de l’organisation, autour des dispositifs de contrôle, pour élaborer et mettre en œuvre la stratégie. Mobilisant le cadre théorique de la sociologie de l’acteur-réseau (ANT), ce travail, basé sur une étude de cas, met en évidence un double processus de traduction de la stratégie. D’une part, les dirigeants conçoivent les systèmes de contrôle pour intéresser les cadres intermédiaires à la stratégie globale, d’autre part les cadres intermédiaires utilisent ces mêmes systèmes pour intéresser la direction à leurs propres propositions de stratégie locale. Dans ce double processus de traduction, le levier interactif de contrôle, basé sur des interactions en face-à-face, joue un rôle central. La recherche permet d’identifier deux usages différents du levier interactif : un usage ouvert, permettant l’émergence de stratégie et un usage plus fermé permettant la mise en œuvre de stratégies délibérées. Cette mise en évidence de deux usages différents du levier interactif permet d’expliquer les contradictions apparentes des recherches mobilisant le cadre théorique de Simons et ouvre la voie à de futures recherches sur les liens entre contrôle et innovation / This thesis analyses the relationship between strategy and management control systems. Its aim is to refine Simons’ four levers of control framework in studying the interactions between top and middle managers around management control tools in order to form and implement the strategy of the organization. Using the actor-network theory (ANT) in a case study, this thesis reveals a double process of translation. On the one hand, top managers design management control systems in order to interest their subordinates to the global intended strategy. On the other hand, middle managers use the same control systems to translate their own local strategic intentions. This double translation process is made possible by two different uses of the interactive lever of control, based on face to face discussions. The first one is non invasive, inspirational and allows strategy emergence, the second one is invasive and allows top managers to implement the intended strategy in involving themselves in the decisions of their subordinates. The evidence of two different uses open ways of research on the relationship between management control systems and strategy or management control and innovation