Reconhecida como uma das maiores empresas do Brasil, controlada pelo governo, a Petrobras apresenta um processo de internacionalização dividido em duas fases: (i) busca de melhores condições contratuais para o abastecimento do mercado interno e (ii) posicionamento mundial, segurança financeira e internacionalização da marca. Ambas as perspectivas de atuação internacional promoveram o aproveitamento de vantagem competitiva, ainda que sob comportamentos distintos. Diante disso, o objetivo do presente estudo é mensurar o impacto do processo de internacionalização no sistema de controle gerencial da unidade de estudo: Petrobras Uruguay Distribución, subsidiária no segmento de downstream1 e constituída em 2006 por meio de um processo de reorganização societária decorrente da aquisição dos ativos da Shell. Para atender a este propósito, analisam-se as possíveis alterações dos sistemas de controle gerencial e a relação existente, em termos de proximidade e afastamento da literatura presente e o caso estudado. Para tanto, o capítulo de revisão de literatura representa o embasamento teórico responsável pelas abordagens das características dos sistemas de controles, identificação dos contextos influenciadores de seu desenho e destaque para os tipos de internacionalização, nas tangentes comportamentais e motivacionais, além de abordar as teorias de ciclo de vida organizacional. O método aplicado no teste do referencial teórico foi o estudo exploratório com caso único, mediante a aplicação de um questionário padronizado. As variáveis de pesquisa consubstanciaram-se no relacionamento da literatura abordada e as questões de pesquisa e foram classificadas, segundo a natureza, em contingentes e identificadoras. Os resultados obtidos possibilitaram avaliar o nível do impacto do processo de internacionalização e a capacidade de adaptabilidade da organização aos novos contextos, comprovando que o empreendimento de novas estratégias, sejam elas internacionais ou em novos negócios, influencia o desenho do sistema de controle gerencial que refletirá, na proporção do interesse dos gestores, num processo de controle mais adequado à organização. / Known as one of the biggest companies of Brazil, controlled for the government, Petrobras presents an internationalization processs divided in two stages: (i) searchs of better contractual conditions for supplying domestic market; and (ii) world-wide spotting, financial security and internationalization of the mark. Both perspectives of international performance had promoted the advantage competitiveness, even tough under distinct behaviours. The objective of this study is to measure the impact of the internationalizations process on the management control system of the leading: Petrobras Uruguay Distribución, subsidiary in the downstream segment and created in 2006 by a process of sould reorganization in face of the acquisition of Shells assets. To answer to this purpose, was analyzed the possible changes of the management control system and the existing relationships, in terms of closeness and distance of this literature and the study. Therefore, the chapter of literatures revision represents theoretical basement which is responsible for the approaching the characteristics of the controls systems, identification of the contexts that influence of this design and prominence for the types of internationalization, on the behaviours and motivational aspects, besides approaching the theories of corporate life cycle. The method applied in the test of the review of literature was the exploratory cases study approaching an unique case, by the application of a standard questionnaire. The research variables a related to the relationship of the literature and the questions of research, witch were classified, according its nature, in contingents and identifiers. The results obtained made possible to evaluate the level of the impact of internationalization process and the capacity of adaptation of organization to the new contexts, proving that the use of new strategies, international or new businesses, influence the design of the management control systems that it will reflect, in the ratio of the managers interest, a control process more adjusted to the organization.

Management accounting research is substantially focused on the area of management control, where the concept of management control systems is used. A vivid debate among academics is held whether management accounting research is not excessively focused on management control field while decision making information support tends to be rather neglected. The aim of the thesis is to assess the contribution of the concept of management control system, its progressive potential and value added from the point of view of management accounting. In the first part, the thesis is concerned with theoretical background of management control systems and the potential of prevailing theories to conceptualize an effective management control system. In the second part, the thesis focuses on contentual analysis of the concept of management control system. Relation between management accounting and management control system is examined in particular. The thesis assesses the contribution of the concept of management control system and its progressive potential derived from the ability of this concept to describe relevant facts and links in a more suitable way, concluding that the concept of management control system is advantageous in researching the control systems of companies and their information support, because certain aspects of this concept enables to understand to researched issues at a higher qualitative level.

Esta tese investigou como a prática da folga organizacional auxilia no alcance dos objetivos financeiros e não financeiros de uma empresa familiar privada. A folga organizacional foi definida na pesquisa como a disponibilidade de recursos a um nível mais elevado do que o estritamente necessário para a operação da organização (Cyert & March, 1963; Onsi, 1973 Danneels, 2008), decorrente das experiências passadas e expectativas futuras dos sujeitos que precisam tomar decisões em determinado contexto social (Nazarova, 2014). As particularidades da empresa familiar compreenderam a essência e a importância da riqueza socioemocional da família nesse tipo de organização; sumarizadas em termos da necessidade de exercer influência e controle na gestão da empresa, envolvimento direto nas decisões estratégicas e operacionais da organização e intenção de continuidade do negócio sob o controle da família (Chua et al., 1999; Gomez-Mejia Haynes, Núñez-Nickel, Jacobson & Moyano-Fuentes, 2007; Berrone, Cruz & Gomez-Mejia, 2012; Chrisman, Chua, Pearson, & Barnett, 2012). Desenvolveu-se uma pesquisa qualitativa, sob abordagem interpretativista, por meio da condução de um estudo de caso. A empresa selecionada possui 36 anos de história, está na segunda geração da família e contempla uma estrutura, porte e complexidade demandados para a investigação da folga organizacional. Os dados da pesquisa são provenientes de 35 entrevistas, documentos disponibilizados pela organização, bem como de notas de campo provenientes da observação de estruturas, procedimentos e comportamentos durante os seis meses de contato com o campo. Utilizou-se a técnica de análise do discurso para realizar a descrição e explicação do fenômeno investigado por meio do (i) entendimento do que permeia a organização, (ii) o recorte de fragmentos de diferentes sujeitos, momentos e situações que retratam o fenômeno investigado e (iii) a discussão dos achados com base nas inferências da pesquisa e literatura anterior. O estudo permitiu o entendimento de que a folga organizacional não representa necessariamente um comportamento disfuncional dos sujeitos, ou um problema em termos de desempenho na organização. Pelo contrário, a prática, dentro dos limites considerados aceitáveis pela família proprietária da empresa, é vista como uma alternativa em decisões com alto nível de insegurança ou incerteza, além de estratégica no sentido de preparar e estruturar a organização para o longo prazo. Dentre as contribuições da pesquisa, destacam-se as discussões sobre (i) a perspectiva positiva da folga organizacional, (ii) a autoridade da família na empresa que legitima a prática da folga e define suas delimitações, (iii) a inquietação na organização está na intensidade, na natureza dos recursos, no momento e na forma com que a folga é praticada, e não em sua existência ou não no modelo de gestão, (iv) o reconhecimento da importância de se tratar o tema da folga sob uma perspectiva holística do sistema de controle gerencial, e (v) o benefício de um olhar temporal mais alongado do modelo de gestão que valoriza, além dos aspectos financeiros, o envolvimento emocional e afetivo dos membros da família e dos funcionários em relação à organização. / This dissertation investigated how the organizational slack practice supports a private family business to achieve its financial and non-financial goals. Organizational slack is defined in this research as an availability of resources at a higher level than is strictly necessary to the organization\'s operations (Cyert & March, 1963, Onsi, 1973, Danneels, 2008). Organization slack stems from experiences and future expectations of individuals who need to make decisions in a given social context (Nazarova, 2014). The study took the essence and the socioemotional wealth lens to look at the particularities of the family business. Theses frameworks are summarized in terms of need to exert influence and control over management, the direct involvement in the strategic and operational decisions of the organization, and the intention of business continuity under family control (Chua et al., 1999, Gomez-Mejia, Haynes, Núñez-Nickel, Jacobson, & Moyano-Fuentes, 2007, Berrone, Cruz & Gomez-Mejia, 2012, Chrisman, Chua, Pearson, & Barnett, 2012). A qualitative research was developed through an interpretative approach and conduction of a case study. The selected company has 36 years of history, is in the second generation of the family and contemplates a structure, and complexity required for an investigation about organizational slack. The data were obtained from 35 interviews, internal documents of the organization and the observation of structures, procedures and behaviors during the six months that the researcher was involved in the field. The research used the discourse analysis technique to perform a description and explanation of the investigated phenomenon through (i) understanding what permeates the organization, (ii) take out fragments of different subjects, moments and situations that presents the phenomenon investigated and (iii) discussion of the research findings based on the inferences and previous literature. This study discusses that the organizational slack does not necessarily represents a dysfunctional behavior of organizational subjects, or a problem in terms of performance in the organization. Contrarily, the practice of slack within the limits that are acceptable by the business family owners is seen as an alternative in decisions that involves a high level of insecurity or uncertainty, as well as a meaningless strategy to prepare and structure the organization for the long term. The contributions of the research are highlighted in the discussions related to (i) the positive perspective of the organizational slack, (ii) the family authority in the company which legitimizes the practice of slack and defines its delimitations, (iii) the concern in the organization about the intensity, nature of the resources, moment and form with which the slack is practiced, and not in its existence or not in the management model, (iv) the recognition of the importance of dealing with the issue of slack under a holistic perspective of the management control system, and (v) the benefit of a more extended temporal view at the management model that values, in addition to financial aspects, the emotional and affective involvement of family members and employees with the organization.

Syfte Studien syftar till att med hjälp av sjuksköterskor vid Landstingen i Värmland och Dalarna bidra till forskningen om hur sjuksköterskorna själva uppfattar att dagens NPM-influerade styrning inom vården påverkar deras förutsättningar att skapa värde. Frågeställningar • Vad är det som sjuksköterskorna själva uppfattar styr deras arbete? • Vilka områden upplever sjuksköterskorna påverkas av styrningen? • Vilka brister inom styrningen har sjuksköterskorna uppmärksammat och ser de några potentiella lösningar? • Hur anser sjuksköterskorna att förutsättningarna för värdeskapande påverkas av styrningen? Metod För att svara på studiens syfte har en kvalitativ ansats tagits. Det har utförts sjutton personliga intervjuer med sjuksköterskor på olika kirurgavdelningar inom Värmlands och Dalarnas Landsting. Resultat Studien visar att den NPM-influerade styrningen har en mestadels negativ påverkan på sjuksköterskornas möjlighet att skapa värde. Avdelningschefens styrning hade en positiv påverkan på sjuksköterskornas arbete. Sjuksköterskorna upplevde ett orimligt krav på produktivitet där hög genomströmning av patienterna efterfrågades, ofta i konflikt med vårdkvalitet. Bristande kommunikation mellan ledning och sjuksköterskor medför också onödig irritation och missnöje från sjuksköterskor. Slutsats Den hierarkiska maktstrukturen som idag finns inom sjukvården påverkar sjuksköterskorna på kirurgavdelningarna på landstinget i Värmland och Dalarna negativt när det kommer till deras möjlighet att skapa värde. Problemen rörande krav på produktivitet och dokumentation från ledningen har förvärrats av den hierarkiska strukturen och att sjuksköterskorna inte får vara med och påverka sitt eget arbete i den mån de önskar. / Purpose The aim of the paper is to research how today's NPM-influenced methods of control affects the nurse’s ability to create value from the nurses point of view. Problem • According to the nurses, what controls their work? • Which areas are affected by the management control according to the nurses? • What flaws in the management control have the nurses noticed and do they see any potential solutions? • How do nurses consider the conditions for value creation to be influenced by management control? Methodology In order to answer the purpose of the study has a qualitative approach been used. Seventeen interviews were conducted with nurses at different surgeon sections in Värmland and Dalarna county. Results The study shows that the NPM-influenced governance has a negative impact on the nurses' ability to create value. The management control from the head of the department had a positive impact on nurse’s work. The nurses experienced an unreasonable demand for efficiency, where high flow of patients was requested, often in conflict with the safety of the patient. A lack of communication between management and nurses also causes unnecessary irritation and dissatisfaction from nurses. Conclusion The hierarchical power structure that exists today in the healthcare negatively affects the nurses on the surgeon sections in the county of Värmland and Dalarna when it comes to their ability to create value. The problems regarding the demands of productivity and documentation has been worsened by the hierarchical structure and the fact that the nurses cannot influence their own work to the extent they wish.

Esta tese investigou como a prática da folga organizacional auxilia no alcance dos objetivos financeiros e não financeiros de uma empresa familiar privada. A folga organizacional foi definida na pesquisa como a disponibilidade de recursos a um nível mais elevado do que o estritamente necessário para a operação da organização (Cyert & March, 1963; Onsi, 1973 Danneels, 2008), decorrente das experiências passadas e expectativas futuras dos sujeitos que precisam tomar decisões em determinado contexto social (Nazarova, 2014). As particularidades da empresa familiar compreenderam a essência e a importância da riqueza socioemocional da família nesse tipo de organização; sumarizadas em termos da necessidade de exercer influência e controle na gestão da empresa, envolvimento direto nas decisões estratégicas e operacionais da organização e intenção de continuidade do negócio sob o controle da família (Chua et al., 1999; Gomez-Mejia Haynes, Núñez-Nickel, Jacobson & Moyano-Fuentes, 2007; Berrone, Cruz & Gomez-Mejia, 2012; Chrisman, Chua, Pearson, & Barnett, 2012). Desenvolveu-se uma pesquisa qualitativa, sob abordagem interpretativista, por meio da condução de um estudo de caso. A empresa selecionada possui 36 anos de história, está na segunda geração da família e contempla uma estrutura, porte e complexidade demandados para a investigação da folga organizacional. Os dados da pesquisa são provenientes de 35 entrevistas, documentos disponibilizados pela organização, bem como de notas de campo provenientes da observação de estruturas, procedimentos e comportamentos durante os seis meses de contato com o campo. Utilizou-se a técnica de análise do discurso para realizar a descrição e explicação do fenômeno investigado por meio do (i) entendimento do que permeia a organização, (ii) o recorte de fragmentos de diferentes sujeitos, momentos e situações que retratam o fenômeno investigado e (iii) a discussão dos achados com base nas inferências da pesquisa e literatura anterior. O estudo permitiu o entendimento de que a folga organizacional não representa necessariamente um comportamento disfuncional dos sujeitos, ou um problema em termos de desempenho na organização. Pelo contrário, a prática, dentro dos limites considerados aceitáveis pela família proprietária da empresa, é vista como uma alternativa em decisões com alto nível de insegurança ou incerteza, além de estratégica no sentido de preparar e estruturar a organização para o longo prazo. Dentre as contribuições da pesquisa, destacam-se as discussões sobre (i) a perspectiva positiva da folga organizacional, (ii) a autoridade da família na empresa que legitima a prática da folga e define suas delimitações, (iii) a inquietação na organização está na intensidade, na natureza dos recursos, no momento e na forma com que a folga é praticada, e não em sua existência ou não no modelo de gestão, (iv) o reconhecimento da importância de se tratar o tema da folga sob uma perspectiva holística do sistema de controle gerencial, e (v) o benefício de um olhar temporal mais alongado do modelo de gestão que valoriza, além dos aspectos financeiros, o envolvimento emocional e afetivo dos membros da família e dos funcionários em relação à organização. / This dissertation investigated how the organizational slack practice supports a private family business to achieve its financial and non-financial goals. Organizational slack is defined in this research as an availability of resources at a higher level than is strictly necessary to the organization\'s operations (Cyert & March, 1963, Onsi, 1973, Danneels, 2008). Organization slack stems from experiences and future expectations of individuals who need to make decisions in a given social context (Nazarova, 2014). The study took the essence and the socioemotional wealth lens to look at the particularities of the family business. Theses frameworks are summarized in terms of need to exert influence and control over management, the direct involvement in the strategic and operational decisions of the organization, and the intention of business continuity under family control (Chua et al., 1999, Gomez-Mejia, Haynes, Núñez-Nickel, Jacobson, & Moyano-Fuentes, 2007, Berrone, Cruz & Gomez-Mejia, 2012, Chrisman, Chua, Pearson, & Barnett, 2012). A qualitative research was developed through an interpretative approach and conduction of a case study. The selected company has 36 years of history, is in the second generation of the family and contemplates a structure, and complexity required for an investigation about organizational slack. The data were obtained from 35 interviews, internal documents of the organization and the observation of structures, procedures and behaviors during the six months that the researcher was involved in the field. The research used the discourse analysis technique to perform a description and explanation of the investigated phenomenon through (i) understanding what permeates the organization, (ii) take out fragments of different subjects, moments and situations that presents the phenomenon investigated and (iii) discussion of the research findings based on the inferences and previous literature. This study discusses that the organizational slack does not necessarily represents a dysfunctional behavior of organizational subjects, or a problem in terms of performance in the organization. Contrarily, the practice of slack within the limits that are acceptable by the business family owners is seen as an alternative in decisions that involves a high level of insecurity or uncertainty, as well as a meaningless strategy to prepare and structure the organization for the long term. The contributions of the research are highlighted in the discussions related to (i) the positive perspective of the organizational slack, (ii) the family authority in the company which legitimizes the practice of slack and defines its delimitations, (iii) the concern in the organization about the intensity, nature of the resources, moment and form with which the slack is practiced, and not in its existence or not in the management model, (iv) the recognition of the importance of dealing with the issue of slack under a holistic perspective of the management control system, and (v) the benefit of a more extended temporal view at the management model that values, in addition to financial aspects, the emotional and affective involvement of family members and employees with the organization.

Cooperativas de crédito são criadas como extensão da economia de seus cooperados e com objetivo de prestar serviços financeiros a eles. Atuam similarmente a outros tipos de instituições financeiras, captando depósitos de usuários superavitários de liquidez, oferecendo crédito a usuários deficitários e prestando serviços diversos de pagamentos e compensação de documentos. Uma das diferenças fundamentais, entretanto, é que nas cooperativas os usuários são também os proprietários, destinatários portanto da divisão das sobras operacionais resíduo financeiro geradas pela organização periodicamente. Sobras em cooperativas de crédito, assim como lucro em instituições financeiras de propriedade de investidores, advêm do superávit gerado nas operações com os usuários. Em cooperativas, entretanto, o superávit é gerado em operações com os próprios sócios, devendo lhes ser devolvidas posteriormente e proporcionalmente às operações que as deram origem. Essa devolução pode ser feita como depósito à vista nas respectivas contas correntes, ou como integralização de quota-parte nas contas de capital social; ou ainda, partes maiores ou menores dessas sobras podem ser alocadas em reservas e provisões indivisíveis aos cooperados, uma característica desse tipo de organização. Assim, um conjunto de decisões à disposição dos dirigentes e gestores dessas organizações diz respeito à geração e à distribuição de sobras, sendo portanto relevante seu estudo e avaliação. Nesse trabalho é desenvolvido um modelo para tipificação de cooperativas de crédito, de acordo com os padrões de distribuição de resultados aos cooperados i.e. sobras líquidas ajustadas. A partir do modelo de tipificação proposto, estudam-se e classificam-se as sete maiores cooperativas de crédito rural do Estado de São Paulo, utilizando-se dados contábeis públicos e coletados por meio de questionário. São analisados dessas cooperativas números contábeis característicos ativo total, passivo exigível, patrimônio líquido e sobras e perdas,além de composição do quadro social , bem como taxas de spread aplicadas nas atividades de intermediação financeira e indicadores de rentabilidade. A partir do modelo de tipificação, classificam-se as cooperativas amostradas em três grupos, conforme padrão de distribuição de resultados dos últimos cinco anos, de 2003 a 2007. Nesses grupos, observam-se padrões de comportamento em relação ao tamanho das cooperativas ativo total e dos respectivos quadros sociais total de cooperados ativos. As maiores cooperativas da amostra são as que devolvem parte considerável das sobras em conta corrente; as duas intermediárias são as que devolvem a maior parte no capital social; e as duas menores cooperativas da amostra são as que destinam a maior parte das sobras a reservas e provisões indivisíveis. Idem pode ser dito com base nos quadros sociais, com uma exceção. Por outro lado, não se observa correspondência entre os padrões de distribuição de resultados e níveis de rentabilidade, como sugerido na hipótese à pesquisa. Assim, os resultados sugerem a utilização da margem decisória em relação à geração e à distribuição de sobras em cooperativas de crédito, à disposição de seus dirigentes e gestores, como um mecanismo de aprisionamento (hostage arrangement; SPEKLÉ, 2001) dos cooperados para com suas cooperativas. Ou seja, essas decisões comporiam um sistema de controle gerencial destinado a incentivar a atuação de cooperação dos cooperados. / Credit unions are created as firm extensions of their member´s economies, designed to provide financial services to them. They act similarly to other types of financial institutions, capturing deposits from surplus spending users, providing credit to deficient liquidity users, as well as providing payments and compensation services. One fundamental difference, however, is that credit union members are users as well as owners, thus addressed the division of the operational surpluses generated periodically by the organization. Surplus in credit unions, similar to profits in investor-owned financial institutions, come from transactions with its users. Nonetheless, in cooperatives surplus is generated in transactions with their own members. Hence, it should be returned to them, by the amount of patronage of each active one. They could receive it as deposits in their cash accounts, or in their capital accounts. Otherwise, large or small parts of the surplus may be allocated to the cooperative´s indivisible reserves, a characteristic feature of cooperative organizations. Thus, a set of decisions are available to the leaders and managers of these organizations concerning the generation and distribution of surpluses. In this dissertation a model is developed to classify credit unions, according to the patterns of distribution of surpluses to members. From this model, serve large credit unions from São Paulo are studied, using public and questionnaire specific datasets. Accounting numbers as well as spread rates and performance indicators are presented and analyzed, regarding the research about the distribution of surpluses in credit cooperatives. From the model proposed, the seven cooperatives are classified into three groups, according to the distribution of surpluses pattern showed in five years, from 2003 to 2007. In these groups, there are patterns of behavior in relation to the size of the cooperatives - assets as well as amount of active members. The largest cooperatives in the sample are those that return part of the surplus on cash accounts; the two intermediary return most part in capital accounts; and the two smallest are those that allocate most of the surplus to indivisible reserves. Nonetheless, there is no correspondence between the patterns of distribution of results and the levels of profitability, as suggested in the hypothesis. The results suggest the use of the decision power of its managers and leaders, regarding the distribution of surplus, as \"hostage arrangements\" (SPEKLÉ, 2001), i.e. mechanisms designed to attract its members back and strongly for the cooperation environment.

Bakgrund: Hållbarhet har under de senaste åren blivit ett allt mer aktuellt diskussionsämne och 2016 infördes lagen om hållbarhetsrapportering i Sverige för att främja stora företags hållbarhetsarbete. Studier visar dock att många företag fortfarande pratar mer om hållbarhet än arbetar med det och frågan är därför hur hållbarhet kan bli en mer integrerad del av verksamheten. För att få medarbetare att arbeta i rätt riktning och uppfylla uppsatta mål används ekonomistyrning, så även vid integration av hållbarhet och hållbarhetsmål. Syfte: Studien syftar till att undersöka samt skapa förståelse för hur hållbarhetsrapportens mål och åtaganden, med hjälp av ekonomistyrning, kan integreras i verksamheten och på så sätt bidra till förbättrat hållbarhetsarbete. Genomförande: Studien är en kvalitativ flerfallsstudie med iterativ ansats. Det empiriska materialet har samlats in via semistrukturerade intervjuer med sex respondenter från sex olika fallföretag, som valdes ut med hjälp av ett målstyrt bekvämlighetsurval. Slutsats: Studien resulterar i att företag arbetar olika mycket med hållbarhetsfrågans tre ansvarsområden, beroende på kontext. Vidare har informella styrmedel en mer framträdande roll vid integration av hållbarhet och hållbarhetsmål än formella styrmedel. Slutligen kommuniceras hållbarhet och hållbarhetsmål till anställda via ett antal olika forum, dels indirekta kanaler som intranät men även direkta kanaler som obligatoriska diskussioner. / Background: Sustainability has in recent years become an increasingly present topic of discussion and in 2016 the Swedish law about Sustainability Reporting was introduced to promote sustainable development of large companies. However, studies show that many companies are still talking more about sustainability than working with it and the question is therefore how sustainability can become a more integrated part of the business. In order to get employees to work in the right direction and meet set goals, management control is used, it can also be used when integrating sustainability and sustainability goals. Purpose: The study aims to investigate and create an understanding of how the goals and commitments in the sustainability report, through management control, can be integrated into the business and thus contribute to improved sustainability. Completion: The study is a qualitative multi-case study with an iterative approach. The empirical material has been collected through semi-structured interviews with six respondents from six different case companies, which were selected through a goal- oriented convenience sample. Conclusion: The study concludes that companies has various focus on the three areas of sustainability, depending on their context. In addition, informal control instruments have a more prominent role in the integration of sustainability and sustainability goals than formal control instruments. Finally, sustainability and sustainability goals are communicated to employees through a number of different forums, indirect channels such as intranets as well as direct channels as mandatory discussions.

This thesis provides an attempt to better understand the design and operation of accounting control systems as part of an interrelated control package in an Australian higher education institution subject to an increasingly competitive environment. The study was designed: (1) to understand how and why the accounting control systems changed; (2) to understand how accounting shapes and can be shaped by other institutional processes; and (3) to understand the roles accounting control systems play in higher education institutions. The research aims and objectives lend to a longitudinal case study approach. The data collection consisted of two phases: (1) a pilot study to determine issues for the intensive study and to identify or develop a suitable theoretical framework; and (2) an intensive field study of the subject organisation to develop and explain the observations. Data collection involved a triangulation approach that mixes three sources: interview, observation, and document evidence over a two-year period between 2000 and 2002. The interviewees were selected from different hierarchical levels: Vice-Chancellor, Pro-Vice-Chancellor, Deans, Heads of School, general staff, and Education Queensland. This thesis draws on multiple theoretical perspectives to understand the complexities of accounting control systems change. These perspectives are: institutional theory, leadership theories, political and power theories, and resistance theories. Such an emergent research strategy was deemed pertinent to build a more holistic analysis and to offer alternative explanations of the phenomena under scrutiny. The case highlights a number of findings. First, despite the suggestion that universities operate as autonomous institutions, the University studied still succumbed to external pressures, especially from the Federal Government, for a more managerialist approach. In this study Federal Government pressures were the primary source of change identified. Second, the design and operation of the accounting control systems was found to be contingent on the related control systems and vice versa. Third, the accounting control systems played several roles in the organisation. In particular, they provided visibility to external constituents giving the impression that rational techniques had been employed consistent with Government prescriptions. This was the case for both the budget system and the performance management system. In addition to this, from an internal perspective, the budget was used to promote a sense of equity and fairness, at the same time reducing conflict in the organisation. Finally, the budget system was found to be a source of power in the organisation; it determined the level of control used to direct organisational activity. Implications for future research are presented in the concluding section.

Cette thèse étudie la façon dont les gestionnaires utilisent les systèmes de contrôle de gestion comme des leviers de changement stratégique. Cette question est intéressante tant du point de vue théorique et une pratique. L'enquête se concentre sur le cas d'opérations de services industriels. Les spécificités de ce secteur - les flux immatériels, les compétences hétérogènes implication du client, - prendre son environnement particulièrement instable. Pendant ce temps, les forces de technologie de l'information époque les entreprises de services sans cesse procéder à des changements stratégiques à créer un avantage concurrentiel durable. Simons (1995, 2000) d 'un levier de contrôle de cadre est utilisé comme point de départ. Ce cadre propose deux repères extrêmes de classer les systèmes de contrôle de gestion: par rapport aux systèmes interactifs de diagnostic en fonction du degré d'implication du top management. Cette thèse développe deux idées nouvelles: premièrement, que le cadre de l'analyse pourrait être étendue à quatre dimensions: l'outil de gestion, la structure organisationnelle, l'utilisation du système de contrôle, et le système d'indemnisation, d'autre part, il explore la manière dont les quatre dimensions interagissent dans la pratique. La dimension outil provient de la littérature managériale sur les systèmes de contrôle. Il souligne l'importance de la coordination horizontale des flux de matières provenant de fournisseurs aux clients. La dimension organisationnelle est de la littérature sur la gestion de projet, ce qui élargit la coordination de cette question à de nouveaux produits et de nouveaux services. La dimension de compensation a déjà été mis en place par Simons, bien que cette dimension a rarement été exploré dans la pratique. Deux études de cas sont utilisées pour explorer la pertinence de cette grille. L'analyse porte sur plusieurs années où les changements stratégiques survenus, d'expliciter la manière dont ces changements ont été traduits dans les quatre dimensions de notre grille. Il semble que certaines configurations long de ces quatre dimensions sont plus efficaces que d'autres. Une configuration plus efficace à la fois présente des éléments interactifs et de diagnostic. Cette approche équilibrée, qui nous caractérisent des sociétés de services industriels, est présentée comme une idée intéressante à explorer dans de futures recherches. Conséquences en termes du rôle du contrôleur sont également discutées ..

<p>Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing.</p><p> Purpose: To describe and analyze what affect IT-outsourcing has on a company’s management control system and a company’s possibility to exercise cost control. We will also make a suggestion on how a company can arrange their IT- outsourcing to facilitate management control. </p><p>Method: We have through a case study like approach interviewed IT-managers, IT- controllers and IT-maintenance personnel in five large corporations in Sweden. </p><p>Results: It’s common that a company that decides to outsource their IT- operations underestimates the difficulties that occur when the company transforms their operations from producing IT-services in house to ordering from a supplier. After a while the company often realizes that it lacks sufficient competence to order IT-services. There is also a great risk that the company becomes very dependent on its IT-supplier. For the company to reach the optimum order volume of IT-services from the IT-supplier it’s very important to create a competent procurement department for IT-services. A key factor in reaching a successful IT-outsourcing with good competence to order IT-services is to keep the architectural role within the company. Furthermore is the design of the IT-contract one of the most important tools in creating a solution for IT-outsourcing that facilitates management control. Examples of important ingredients in a good IT-contract are rules how to conduct benchmarking and how the company can put competitive pressure on the IT-supplier.</p> / <p>Bakgrund: Det är många företag somhar outsourcat sin IT-verksamhet och förhoppningarna om vad IT-outsourcing ska medföra för verksamheten är höga. Kostnadsinbesparingar och effektiviseringar är dock inte en självklar följd av IT-outsourcing. Många företag som har outsourcat sin IT-verksamhet uppfattar det som problematiskt och komplext att utöva ekonomisk styrning och uppnå den kostnadskontroll som eftersträvades när IT-verksamheten outsourcades. </p><p>Syfte: Att beskriva och analysera hur ett företags ekonomiska styrning och möjligheter till kostnadskontroll påverkas av att IT-verksamheten outsourcas. Vidare vill vi utarbeta ett förslag på hur ett beställarföretag kan konstruera sin IT-outsourcing för att underlätta utövandet av ekonomisk styrning och kostnadskontroll. </p><p>Metod: Vi har i en fallstudieliknande studie intervjuat IT-chefer, IT- controllers och förvaltningsansvariga på fem stora bolag i Sverige som har outsourcat sin IT-verksamhet. </p><p>Resultat: Det är vanligt att beställarföretaget underskattar svårigheterna med omställningen att gå från att ha varit utförare till att bli beställare och efter ett tag upptäcker att det saknas tillräcklig beställarkompetens. Risken är också stor att beställarföretaget hamnar i en mycket stark beroendeställning till sin IT-leverantör. För att beställarföretaget ska hitta den optimala volymen av IT-tjänster är det viktigt att beställarföretaget bygger upp en kompetent beställarorganisation. En nyckelfaktor för att uppnå en framgångsrik outsourcing där beställarkompetensen är god är att behålla arkitekturrollen inom företaget. Vidare är utformningen av kontraktet ett av de viktigaste verktygen för att skapa en outsourcinglösning som underlättar utövandet av ekonomisk styrning. Exempel på viktiga beståndsdelar i ett bra kontrakt är klausuler som reglerar hur benchmarking och en konkurrensutsättning ska gå till samt hur effektiviseringsvinster ska fördelas mellan parterna.</p>