The purpose of this research is to improve the understanding of the organizational role of CSR and more specifically the sustainable development implementation process into various companies’ Management Control Systems (MCS). It aims to determine crucial internal and external factors influencing the CSR integration and evaluate the role of controls carried out during this process. To handle CSR complexity, a qualitative study has been conducted through five interviews among four companies from the food industry, more precisely, dairy, beverage, and catering fields. It gives us an insight into the social and environmental measures’ integration into the companies’ activities. To get an overview of the procedures for applying, following-up and controlling these initiatives and recognize CSR actors, we selected companies that differ in terms of size, strategy, and goals. Overall, this paper provides contribution to the existing CSR implementation four-level model designed by Szczanowicz and Saniuk (2014). Building on the cases’ findings and the literature examined, a framework is proposed that provides the basis for the effective integration of CSR into MCS. In line with past research, the study finds how CSR integration process into MCS, that is into the planning, reporting, evaluation, and rewards systems, is influenced by six factors: legislation, consumers’ expectations, competition, organizational structure, corporate willingness to engage with stakeholders and managerial attitudes. Based on these key internal and external variables, two types of approaches towards sustainable development implementation are highlighted. The main contribution of this study is that it demonstrates that the approaches adopted by the company towards CSR, either proactive or reactive, will affect the effectiveness of the CSR measures and indicators integration into MCS. Significant findings regarding proactive companies’ behavior have been formulized as drivers for an effective CSR implementation and thus contribute to the model. This framework is to be used by organizations willing to develop their sustainability commitment and respond to societal growing expectations. Managers and CEO should review the design of the MCS in order to better consider CSR.

Purpose- This study aims to explore how management control systems are used to manage their corporate social responsibility strategies in organizations. This paper dives into how sustainability managers use existing controls in planning, executing, measuring, and reporting on their CSR. The challenges they face in implementing their CSR strategies with these control systems are also covered.  Methodology- The research was conducted using a qualitative research approach and a multiple case study strategy. The multiple case study involved three companies within a CSR network in Sweden. Secondary data from sustainability reports, internal financial control (IFC) reports were used together with seven semi-structured interviews.  Findings- Control systems monitor influence and steer the employee's behavior and actions towards achieving organizational goals. The thesis provides practical insights into how sustainability managers from the studied companies use management control systems. The findings indicate that companies use similar clusters of management controls in planning, executing, measuring and reporting on their corporate social responsibility. However, there are differences in how the same management controls are used. The author identified a different type of control which is mostly not included in discussing when discussing MCS.

El presente trabajo de investigación tiene como objetivo explicar la incidencia del control de gestión a la gestión de inventaros en el valor económico agregado en estaciones de servicio – grifos del distrito de Surquillo, 2019. El trabajo está divido en cinco capítulos comenzando con el Capítulo 1, Marco teórico, donde se ha definido los conceptos básicos de la investigación como son las variables del control de gestión, gestión de inventarios y valor económico agregado. Así como, definiciones sobre el sector de comercialización de hidrocarburos. En el Capítulo 2, se ha determinado el plan de investigación, en cual se detallado el problema en cuestión y objetivo general como especifico. De igual modo, el planteamiento de las hipótesis tanto general como específicas. En el Capítulo 3, se ha desarrollado la metodología de investigación empleada, se definió la muestra para el debido análisis de los instrumentos cualitativos y cuantitativos. Por consiguiente, en el Capítulo 4, se procedió con el desarrollo de la aplicación de instrumentos como son las encuestas y entrevista recopiladas de los especialistas en el tema. También, se realizó el caso práctico. Finalmente, en el Capítulo 5 se realizó los análisis obtenidos por las encuestas y entrevistas. Además, se analizó el caso práctico. Adicional a ello, se procedió con las conclusiones y recomendaciones. / The objective of this research is: “To explain the incidence of the management control to inventory management on the economic value added in gas stations located on Surquillo’s district, 2019. This research is divided in five chapters which are: Chapter 1, theoretical framework; on this section the basic concepts are defined in management control variables, inventory management and economic value added. As well as definitions about hydrocarbon sellers sector. On chapter 2, it was determined the research plan, there is detailed the main problem and objective as well as the specific ones. In the same way, the hypothesis approach are general and specifics. On chapter 3, the used methodology was defined with a sample for the analysis using the qualitative and quantitative instruments. Therefore, chapter 4 was developed gathering process from the research instruments: surveys from gas station managers and interviews made to experts in this topic. There was also made a case of study on a real gas station. Finally, in chapter 5, the analysis was made from surveys and interviews. There also is the case of study analysis and conclusions and recommendations. / Tesis

Purpose: The purpose of this study is to get an understanding of how and when digital tools are used in business management in the construction industry. With a focus on which opportunities digitalization can contribute to creating cohesive business management from a management perspective.  Method: In this study, the abductive research approach has been used. Further, it is a qualitative methodology characterized throughout the study. To be able to have empirical data, there are four candidates in two different companies in the construction industry chosen to be interviewed. These candidates have to be experienced in business management in medium-sized companies. Literature data have been collected from the theory of many previous research studies.  Conclusion: In conclusion, it is claimable that digital tools do help business management in a medium size construction company to make work and communication more efficient. Furthermore, it also helps to entail an increased level of control of behaviour and action. Last but not least, the combination of PAR framework and digital tools has improved motivation, direction and reduced limitations among employees.

Allt fler fotbollsklubbar har börjat genomgå en professionaliseringsprocess, där dessa i större utsträckning börjar efterlikna vanliga företag. Detta har resulterat i ett ökat fokus på kommersialisering, och en ökad betydelse av ekonomi inom fotbollsklubbar. Av den anledningen arbetar fotbollsklubbar med både ett sportsligt och ekonomiskt perspektiv. Tidigare forskning har huvudsakligen visat hur fotbollsklubbar med stora ekonomiska förutsättningar bedriver sina verksamheter utifrån dessa två perspektiv. Få har tagit hänsyn till hur detta arbete ser ut inom elitfotbollsklubbar med begränsade resurser. Dessa klubbar, vilka studien definierat som semi-kommersiella, antas inte ha kommit lika långt i sin professionaliseringsprocess, och bedrivs således sannolikt annorlunda. Syftet med studien är därför att öka förståelsen för hur semi-kommersiella fotbollsklubbar bedrivs ur ett sportsligt och ekonomiskt perspektiv. Syftet bygger på en kvalitativ forskningsstrategi, där representanter från åtta fotbollsklubbar som spelar i Superettan eller OBOS Damallsvenskan deltagit genom semistrukturerade intervjuer. Med utgångspunkt i hur företag bedrivs har studien tagit fram centrala element och verktyg för att besvara syftet. Elementen är vision, mål och strategi, vilka studien antar är centrala i bedrivandet av semi-kommersiella fotbollsklubbar. Verktygen som studien presenterar är affärsmodell, budget, prestationsmätning, benchmarking och intressenter, vilka antas användas av semi-kommersiella fotbollsklubbar för att dessa ska kunna bedrivas på ett välfungerande sätt. Studien har utvecklat en modell som ger en ökad förståelse för hur semi-kommersiella fotbollsklubbar bedrivs ur ett sportsligt och ekonomiskt perspektiv. Gällande de centrala elementen kommer studien fram till att dessa används av semi-kommersiella fotbollsklubbar på ett likartat sätt inom det sportsliga och ekonomiska. Klubbarna uttrycker en stark önskan att jobba långsiktigt, och det finns en vilja att både sportsligt och ekonomiskt fokusera lokalt. Ett undantag från klubbarnas centrala element är hur de jobbar med vision, inom vilket enbart det sportsliga perspektivet framgår. Studien visar vidare hur semi-kommersiella fotbollsklubbar använder sig av de identifierade verktygen i syfte att bedrivas på ett framgångsrikt sätt och på sikt uppnå sina visioner. / An increasing number of football clubs have begun to undergo a professionalization process, in which they are starting to resemble ordinary businesses. This has resulted in an increased focus on commercialization, and the importance of the economy within football clubs. For that reason, football clubs need to consider both a sports and an economic perspective in the way they operate. Previous research has mainly shown how football clubs with great financial resources work with these two perspectives. A limited number of studies have considered how this work looks like within elite clubs with limited resources. These clubs, which the study has defined as semi-commercial, are assumed not to have progressed as far in their professionalization process and are thus probably run differently. The purpose of the study is therefore to increase the understanding of how semi-commercial football clubs are run from a sports and economic perspective. The purpose of this study was answered by using a qualitative research strategy, in which representatives from eight football clubs that play in Superettan or OBOS Damallsvenskan participated through semi-structured interviews. Based on how companies operate, the study presents central elements and tools to answer the purpose. The elements are vision, objectives, and strategy, which the study assumes to be central in how semi-commercial football clubs run their businesses. The study further presents the tools business model, budget, performance measurement, benchmarking, and stakeholders, which are assumed to be used by semi-commercial football clubs in order to be conducted in a well-functioning way. The study has developed a model that increases the understanding of how semi-commercial football clubs are run from a sports and financial perspective. Regarding the central elements the study concludes that these are used by semi-commercial football clubs in a similar way in the sports and economic perspective. The clubs express a strong desire to work long-term, and there is a desire to focus locally, both in the sports and economic perspective. An exception to the clubs’ central elements is how they work with vision, within which only the sports perspective is apparent. The study further shows how semi-commercial football clubs use the identified tools in order to be conducted in a successful manner, and in the long term achieve their visions.

This thesis explores the components of the MCSs in use by two Albanian Mobile Operators AMC and Eagle. The methodology used is that of multiple case studies; the study is interpretative, analyzing qualitative data, and has an inductive approach. There are three MCS frameworks used the Object of Control (Merchant and Van der Stede 2007), Control Package (Malmi and Brown 2008) and Performance Management Systems (Otley and Ferreira 2009). The empirical findings were gathered by using semi-structured interviews. Both managerial and non-managerial staff were interviewed according to their areas of expertise in MCSs. The findings suggest that the MCSs used by the two operators are highly structured as per the three frameworks, that AMC does not use any well known model (such as BSC, Tableau de Bord, Performance Prism etc.), whereas Eagle uses a customized BSC, and that the strategies of each of the companies are translated into action through the respective MCSs.

This qualitative research aims to explain the individuals relationship between the level of hierarchy, and experiences, and the impact of Risk Management Control (RMC) on individuals risk assessments. The study focuses on a Swedish fintech company that offers diverse financial services.  Through a case study approach, the authors conducted an in-depth examination of the company ́s risk management practices and the factors that influence individuals risk assessments. The findings of the study reveal a two-dimensional model that takes into account both the level of hierarchy and experience.  The study ́s conclusion emphasizes that the combination of a high level of hierarchy and a high level of experience significantly influence how RMC affects individuals risk assessments. Furthermore, the paper highlights the importance of RMC within organizations, particularly in rapidly expanding industries facing emerging threats. It argues that by implementing RMC practices, organizations can ensure effective risk assessment throughout the entire organization, regardless of individuals hierarchical positions or expertise. The study emphasizes the significance of individuals risk assessments in shaping the overall risk strategy and emphasizes the need for consistent and standardized guidelines for risk management. Such guidelines empower all employees to act as a risk manager within their respective areas of expertise.  Overall, this research contributes to the understanding of how organizational factors and individual experiences interact within RMC. By exploring these dynamics, the study provides valuable insights for organizations to enhance their risk management practices.

Den agila arbetsmetoden har vuxit fram i takt med en volatil marknad som ställer krav på flexibilitet och innovation. Arbetsmetoden utmärker sig som en teamledningsmetod med ett dynamiskt och autonomt arbetssätt. Det råder ofullständig förståelse för vilka utmaningar arbetssättet medför. Syftet med denna studie är att bidra till en djupare förståelse för fenomenet och kunna bidra med insikter för hur organisationens val av styrmekanismer influerar medarbetare i det agila arbetssättet. Totalt genomfördes sju semistrukturerade intervjuer som analyserades med en tematisk analys vilket genererade tre teman: agilt mindset, teamwork och kultur som meningsskapande. Studien visar att de agila arbetsmetoderna och modellerna omfattar en bredare komplexitet än många tidigare forskare framställt. Företagskulturen visar kunna gagna arbetsmetoden när den upplevs meningsfull, transparent, inkluderande och stimulerar engagemang. En internaliserad företagskultur kan frigöra potential att stimulera arbetsmetodens fördelar. Vid implementering av en agil arbetsmetod bör organisationer beakta att det kan vara en tidskrävande process och följer av andra utmaningar än vid traditionella arbetsmetoder.

Background: Taking into consideration that multinational corporations (MNCs) need to not only act on a global level, but also with local adaptation, there is a need of filling out the existing gap in the theory of management control in the subject of divisionalisation.  Purpose: The research investigates the gap in the theory of management control with the lens of glocalization in order to answer and understand why MNCs do divizionalize. Methodology: Qualitative case-study based on semi-structured interviews with seven respondents with the role of global and local managers in a MNC.  Findings: The findings interpret that a MNC do divisionalize based on the seven reasons; Replication, Uniqueness, Monetary, Entrepreneurship, Agility, Sense-making and Support. Which are interpreted in the perspective of common sense and necessary tension within the organization. A contribution that is applying the glocalization perspective to the management control theory.

Background – Over the years, management control has become an agenda in the research field, and new frameworks have been developed to study organizational control and measure company performance. Management Control Systems (MCS) development has gained attention with the trend of young, technology-driven companies becoming substantial contributors to the economy. Because of the sudden growth of communication channels, employee numbers, and unguided processes around products and services, informal control becomes inefficient, causing communication problems and eventually limiting company growth. Research indicates that adaptation of a well-functioning MCS overcomes these problems. Purpose – The purpose of this study is to connect observations of Venture Capital effects on MCS to the existing SME and MCS literature. Method – Empirical data was collected by interviewing participants within four European SMEs that operate in different sectors. Semi-structured interviews were set up with the guidance of the theoretical framework. Thematic analysis was used to analyze the interview recordings. Findings – The study finds that case study companies commonly use Objectives and Key Results (OKRs), a practical implementation framework for Balance Scorecards (BSC). The short-sighted characteristics of BSC are in line with the nature of the SME environment, reactively responding to short-term threats and the financial-measure-focused VC interest. Agency Theory characteristics can label VC and SME relations. The research encourages addressing conflicting interests by redirecting focus to company growth. Since the adoption of well-functioning MCS assists company growth, this research suggests motivating and assisting MCS development at SMEs.