Empresas familiares são o principal tipo de empresa ao redor do mundo. No Brasil são responsáveis por 50% do PIB e geram 85% dos empregos formais. Por possuírem a influência da família no negócio, os mecanismos de controle gerencial adotados por essas empresas tendem a ser informais e baseados em confiança. Estudos na área de contabilidade gerencial em empresas familiares demonstram que a adoção de sistemas de controle gerencial trazem benefícios econômicos e podem auxiliar na implementação de estratégias e facilitar processos de sucessão. No entanto, falta compreensão na academia sobre como ocorre o processo de adoção de sistemas de controle gerencial em empresas familiares e qual a influência da família e dos valores familiares neste processo. Este estudo buscou entender como os valores familiares, a presença da família na gestão e a interação entre os atores organizacionais influenciam o processo de adoção de SCG em empresas familiares. Para atingir este objetivo, foi conduzido um estudo de caso em uma empresa familiar que possui membros da família na gestão e passou por um processo de adoção de sistemas de controle gerencial. Foram realizadas entrevistas com gestores familiares e não familiares e coletados documentos considerados relevantes para o entendimento do fenômeno estudado. A análise foi feita utilizando-se a técnica de análise de conteúdo temática à luz do quadro teórico proposto por ter Bogt e Scapens (2014), baseado na Velha Economia Institucional (Old Institutional Economics). Os resultados evidenciados neste estudo demonstram como o contexto organizacional, os valores familiares no negócio e a racionalidade dos atores organizacionais direcionaram a escolha, o processo de adoção e a institucionalização do sistema de controle gerencial no caso estudado. Este estudo contribui para a literatura demonstrando que o uso do quadro teórico proposto por ter Bogt e Scapens (2014) é apropriado para entender como ocorre o processo de adoção de SCG por empresas familiares e fornecendo explicações para resultados conflitantes (Songini & Gnan, 2015; Speckbacher &Wentges, 2012), sugerindo que além da presença de membros da família na gestão, as instituições internas (como os valores familiares) e externas precisam ser considerados quando se busca entender a adoção de SCG em empresas familiares. / Family firms are the most prevalent type of companies in Brazil and throughout the world, contributing to 50% of the brazilian GDP and 85% of the employment rate. Given that the family is involved in the business, control mechanisms in these firms are more likely to be informal and trust-based. Academic research shows that the use of management control systems can result in better economic performance, promote strategy implementation and support succession processes. Nevertheless, there is a gap on the understanding of how management control systems adoption process happen and what is the influence of the family values on this process. Drawing on a case study carried out on a family firm managed by family members that recently adopted a management control systems this studies aims to shed light on how family values, the presence of family managers and the interaction between organizational actors influences management control systems adoption. Interviews were conducted with family and non-family managers and relevant documents were collected. The collected data was analyzed guided by ter Bogt e Scapens (2014) framework, based on Old Institutional Economics. The results shows how the presence of a family manager e the family values can influence adoption process and the institutionalization of management control systems in family firms. The organizational context, family values and the agency of organizational actors directed management control systems choice and the adoption process on the family firm studied. This study contributions to the academic literature are twofold: Firstly, the use of ter Bogt e Scapens (2014) framework is suitable to understand how MCS adoption processes occurs on family firms. Secondly, providing explanations for conflicting results (Songini & Gnan, 2015; Speckbacher & Wentges, 2012), suggesting that in addition to family managers presence both internal (family values) and external institutions must be accounted for when seeking to understand the adoption of MCS in family firms.

Este trabalho teve como objetivo estudar o sistema de controle gerencial como fator de influência na transição entre estágios do Ciclo de Vida Organizacional de uma empresa familiar brasileira. Embora as empresas familiares são a forma predominante de negócios no mundo inteiro, as pesquisas em Contabilidade Gerencial, considerando suas peculiaridades na gestão, ainda são escassas. A teoria do Ciclo de Vida Organizacional visa classificar as diversas etapas do ciclo de vida das organizações de acordo com as características ao longo de sua existência, desde o nascimento, passando pelo crescimento, maturidade, possível renovação e eventual declínio; por outro lado o sistema de controle gerencial age como facilitador viabilizando a estruturação e definição de metas e estratégias, direcionando as ações de acordo com os objetivos da organização. Com isso, a presente pesquisa procura compreender como o sistema de controle gerencial, apoiado no modelo de (Malmi e Brown, 2008), podem ter influenciado, no sentido de ter viabilizado a empresa a passar pelas diversas etapas em seu ciclo de vida até o estágio atual. O estudo foi realizado em um grupo educacional privado, com mais de 50 anos de existência, que começou com apenas duas salas de aula e hoje é um dos maiores grupos privados no ramo educacional no país, gerenciado ainda por um dos fundadores, em conjunto com a segunda geração. Quanto à metodologia, foi adotada como estratégia de pesquisa o estudo de caso longitudinal retrospectivo, de natureza qualitativa. Para a coleta de dados, foram utilizadas múltiplas fontes de pesquisa, como a observação direta, análise de documentações e entrevistas semiestruturadas para identificação dos diversos estágios e entendimento da evolução do sistema de controle gerencial ao longo do tempo, além de aplicação de questionário para identificação do ciclo de vida atual da empresa. Entre as contribuições do estudo, destacam-se, as dinâmicas do sistema de controle gerencial como fator de sustentação e viabilização na mudança de estágios, assim como a identificação de subestágios de transição não identificados de forma explícita nas teorias de ciclo de vida organizacional ou estudos cross sectionals. O estudo de caso demonstrou as características de gestão, enquanto empresa familiar, o desenvolvimento e evolução do sistema de controle gerencial viabilizando as transições entre estágios, especialmente do estágio do Crescimento para a Maturidade e da Maturidade para Renovação, onde é necessário um período de preparação e reorganização dos controles para avançar nos estágios do ciclo de vida organizacional. / The study seeks to describe and understand the role of management control systems as factor of influence in the Organizational Life Cycle as result of a case study in a 50-year-old Brazilian University family-controlled business as it has been transformed from a small education business to one of the biggest private conglomerate of Universities in Brazil. Although familiar firms are predominant form of business around the world, the studies considering their peculiarities of management in managerial accounting are scarce. Organizational Life Cycle categorizes the various stages of firms considering predominant characteristics in each life cycle. Management control systems works offering tools to establish and direct actions in order to accomplish organizational goals. This study attempts to understand the nature of familiar management and dynamic of management control systems based in the framework of Malmi e Brown (2008) through Planning, Cybernetic controls, Reward and Compensation, Administrative Controls and Cultural Controls acting as influence becoming viable the development of the organization through Organizational Life Cycle stages. The research method for the study is a longitudinal case study using qualitative methodology where data for analyses are gathered from multiple sources including document analysis, observations, semi-structured interviews to identify the various stages and the level of management control systems, furthermore, a questionnaire was applied to identify the actual stage of Organization Life Cycle. Contributions of this work to the literature involves understanding the nature and peculiarities of familiar business through stages, their values and the adoption of management control system as factor of evolvement in the organizational life cycle and the identification of sub-stages in life cycle not presented in the traditional models or cross sectionals studies. The Case demonstrated characteristics of controls and involvement of the family during the various stages of Family Business, the role of management control systems as factor of influence in maintenance or development in Organizational Life Cycle, transition time (sub-stages) whereas it is necessary preparation and implementation of controls to achieve advanced stages, especially to Maturity and Renewal stages.

Este trabalho teve como objetivo estudar o sistema de controle gerencial como fator de influência na transição entre estágios do Ciclo de Vida Organizacional de uma empresa familiar brasileira. Embora as empresas familiares são a forma predominante de negócios no mundo inteiro, as pesquisas em Contabilidade Gerencial, considerando suas peculiaridades na gestão, ainda são escassas. A teoria do Ciclo de Vida Organizacional visa classificar as diversas etapas do ciclo de vida das organizações de acordo com as características ao longo de sua existência, desde o nascimento, passando pelo crescimento, maturidade, possível renovação e eventual declínio; por outro lado o sistema de controle gerencial age como facilitador viabilizando a estruturação e definição de metas e estratégias, direcionando as ações de acordo com os objetivos da organização. Com isso, a presente pesquisa procura compreender como o sistema de controle gerencial, apoiado no modelo de (Malmi e Brown, 2008), podem ter influenciado, no sentido de ter viabilizado a empresa a passar pelas diversas etapas em seu ciclo de vida até o estágio atual. O estudo foi realizado em um grupo educacional privado, com mais de 50 anos de existência, que começou com apenas duas salas de aula e hoje é um dos maiores grupos privados no ramo educacional no país, gerenciado ainda por um dos fundadores, em conjunto com a segunda geração. Quanto à metodologia, foi adotada como estratégia de pesquisa o estudo de caso longitudinal retrospectivo, de natureza qualitativa. Para a coleta de dados, foram utilizadas múltiplas fontes de pesquisa, como a observação direta, análise de documentações e entrevistas semiestruturadas para identificação dos diversos estágios e entendimento da evolução do sistema de controle gerencial ao longo do tempo, além de aplicação de questionário para identificação do ciclo de vida atual da empresa. Entre as contribuições do estudo, destacam-se, as dinâmicas do sistema de controle gerencial como fator de sustentação e viabilização na mudança de estágios, assim como a identificação de subestágios de transição não identificados de forma explícita nas teorias de ciclo de vida organizacional ou estudos cross sectionals. O estudo de caso demonstrou as características de gestão, enquanto empresa familiar, o desenvolvimento e evolução do sistema de controle gerencial viabilizando as transições entre estágios, especialmente do estágio do Crescimento para a Maturidade e da Maturidade para Renovação, onde é necessário um período de preparação e reorganização dos controles para avançar nos estágios do ciclo de vida organizacional. / The study seeks to describe and understand the role of management control systems as factor of influence in the Organizational Life Cycle as result of a case study in a 50-year-old Brazilian University family-controlled business as it has been transformed from a small education business to one of the biggest private conglomerate of Universities in Brazil. Although familiar firms are predominant form of business around the world, the studies considering their peculiarities of management in managerial accounting are scarce. Organizational Life Cycle categorizes the various stages of firms considering predominant characteristics in each life cycle. Management control systems works offering tools to establish and direct actions in order to accomplish organizational goals. This study attempts to understand the nature of familiar management and dynamic of management control systems based in the framework of Malmi e Brown (2008) through Planning, Cybernetic controls, Reward and Compensation, Administrative Controls and Cultural Controls acting as influence becoming viable the development of the organization through Organizational Life Cycle stages. The research method for the study is a longitudinal case study using qualitative methodology where data for analyses are gathered from multiple sources including document analysis, observations, semi-structured interviews to identify the various stages and the level of management control systems, furthermore, a questionnaire was applied to identify the actual stage of Organization Life Cycle. Contributions of this work to the literature involves understanding the nature and peculiarities of familiar business through stages, their values and the adoption of management control system as factor of evolvement in the organizational life cycle and the identification of sub-stages in life cycle not presented in the traditional models or cross sectionals studies. The Case demonstrated characteristics of controls and involvement of the family during the various stages of Family Business, the role of management control systems as factor of influence in maintenance or development in Organizational Life Cycle, transition time (sub-stages) whereas it is necessary preparation and implementation of controls to achieve advanced stages, especially to Maturity and Renewal stages.

<p>SammanfattningBakgrundI alla tider har människan sökt nya organisationsformer för att effektivisera sitt arbete. Sedan 1900-talets början har organiseringen i projekt fått en alltmer framträdande roll. En effektiv projektorganisering kräver även ett väl avvägt urvalsbeslut för vilka projekt som ska genomföras. Denna studie har valt att undersöka förbättringsmöjligheter inom urvalsprocessen hos multiprojektorganisationer med avseende på effektivitet, konsekvens i besluten samt transparens och styreffekter för organisationen.GenomförandeVi har genomfört en kvalitativ studie med ett fallföretag. Syftet har varit att få ett djup i undersökningen och en god förståelse för processen inom flera hierarkiska nivåer. Totalt genomfördes nio intervjuer som tillsammans med en teoretiska referensramen ligger till grund för våra resultat.ResultatGenom att använda ett projektselekteringsverktyg som innehåller information kring projektförslagets strategiska bidrag, ekonomiska nytta, resurspåverkan och förslagets plats i projektportföljen menar vi att förslagen som kommer till beslut är mer genomarbetade. Därigenom torde beslutsprocessen bli mer tidseffektiv då inga förslag som inte är genomarbetade tillåts komma till beslut. Dessutom kommer resursanvändningen att bli mer effektiv då resursaspekten analyseras i ljuset av befintliga resursoptimeringsverktyg redan innan nya projekt implementeras. I tillägg till effektivisering för beslutsfattaren ges även mer konsekventa beslut då förslag värderas på samma beslutsgrunder. Dessutom ges indikationer för vilka områden som organisationen anser som viktiga. Viktigt att tillägga är att förutsättningarna måste anpassas av varje användare efter dennes unika förutsättningar.Vi menar att en organisation kan öka sin konkurrenskraft genom att förbättra detta första steg i organisationens projektkompetens.</p> / <p>AbsractBackgroundAt all times man has searched for new ways to organize themselves in order to work more efficiently. From the beginning of the 20th Century organizing in projects has had an even more distinguished role. An effective organizing of projects demands a balanced selection of which projects is to be executed. This study is examining opportunities for improvement in the project selection phase in multi-project-organizations, stressing effectiveness, consistency and control implications for the organization.ExecutionThis study is conducted as a qualitative case study. The aim of the study is to get depth and a good understanding of the project selection process within several hierarchal levels of the organization. A total of nine interviews were conducted. The information given in these interviews combined with theoretical references are the foundation of our conclusions.ResultsBy using a project selection tool containing the project’s strategic contribution, financial contribution, effects on the organizations resources and the project’s effect on the organization’s project portfolio. It is of our opinion that the project proposals for decision will be better prepared, therefore should the project selection phase be more time efficient since only well prepared proposals are to be considered. Also, the use of the organizational resources should be more effective, given that the resource aspect is more integrated in the selection-decision. Furthermore, the decisions should be more consistent within the organization with general criteria to be followed. The tool also provides important indications of which strategic areas that ought to get special attention. It is of importance though that the tool is adjusted to the given organization’s unique conditions.Our opinion is that an organization will improve its competitiveness by improving its competence in project selection</p>

SammanfattningBakgrundI alla tider har människan sökt nya organisationsformer för att effektivisera sitt arbete. Sedan 1900-talets början har organiseringen i projekt fått en alltmer framträdande roll. En effektiv projektorganisering kräver även ett väl avvägt urvalsbeslut för vilka projekt som ska genomföras. Denna studie har valt att undersöka förbättringsmöjligheter inom urvalsprocessen hos multiprojektorganisationer med avseende på effektivitet, konsekvens i besluten samt transparens och styreffekter för organisationen.GenomförandeVi har genomfört en kvalitativ studie med ett fallföretag. Syftet har varit att få ett djup i undersökningen och en god förståelse för processen inom flera hierarkiska nivåer. Totalt genomfördes nio intervjuer som tillsammans med en teoretiska referensramen ligger till grund för våra resultat.ResultatGenom att använda ett projektselekteringsverktyg som innehåller information kring projektförslagets strategiska bidrag, ekonomiska nytta, resurspåverkan och förslagets plats i projektportföljen menar vi att förslagen som kommer till beslut är mer genomarbetade. Därigenom torde beslutsprocessen bli mer tidseffektiv då inga förslag som inte är genomarbetade tillåts komma till beslut. Dessutom kommer resursanvändningen att bli mer effektiv då resursaspekten analyseras i ljuset av befintliga resursoptimeringsverktyg redan innan nya projekt implementeras. I tillägg till effektivisering för beslutsfattaren ges även mer konsekventa beslut då förslag värderas på samma beslutsgrunder. Dessutom ges indikationer för vilka områden som organisationen anser som viktiga. Viktigt att tillägga är att förutsättningarna måste anpassas av varje användare efter dennes unika förutsättningar.Vi menar att en organisation kan öka sin konkurrenskraft genom att förbättra detta första steg i organisationens projektkompetens. / AbsractBackgroundAt all times man has searched for new ways to organize themselves in order to work more efficiently. From the beginning of the 20th Century organizing in projects has had an even more distinguished role. An effective organizing of projects demands a balanced selection of which projects is to be executed. This study is examining opportunities for improvement in the project selection phase in multi-project-organizations, stressing effectiveness, consistency and control implications for the organization.ExecutionThis study is conducted as a qualitative case study. The aim of the study is to get depth and a good understanding of the project selection process within several hierarchal levels of the organization. A total of nine interviews were conducted. The information given in these interviews combined with theoretical references are the foundation of our conclusions.ResultsBy using a project selection tool containing the project’s strategic contribution, financial contribution, effects on the organizations resources and the project’s effect on the organization’s project portfolio. It is of our opinion that the project proposals for decision will be better prepared, therefore should the project selection phase be more time efficient since only well prepared proposals are to be considered. Also, the use of the organizational resources should be more effective, given that the resource aspect is more integrated in the selection-decision. Furthermore, the decisions should be more consistent within the organization with general criteria to be followed. The tool also provides important indications of which strategic areas that ought to get special attention. It is of importance though that the tool is adjusted to the given organization’s unique conditions.Our opinion is that an organization will improve its competitiveness by improving its competence in project selection

Bakgrund: Varje år utses, av Dagens Industri, cirka 1000 företag till gasellföretag vilket motsvarar färre än 0,5 % av alla svenska aktiebolag.  Dessa företag uppfyller vissa kriterier där tillväxt är den viktigaste. Gasellföretagens tillväxt är viktig för Sverige då de både bidrar ekonomiskt och står för många nya arbetstillfällen. Dock är det få företag i Sverige som har kunskapen att växa. För att ett företag ska kunna uppnå tillväxt ligger det i grunden en tillväxtstrategi som måste implementeras inom organisationen på bästa sätt. Vilka tillväxtstrategier använder gasellföretag och hur implementerar de dem? Syfte: Beskriva gasellföretagens utformning och implementering av strategier samt förklara deras tillväxt genom att identifiera tillväxtfaktorer. Genomförande: Studien är av kvalitativ art och baserad på intervjuer med fyra fallföretag. Slutsats: Vi har utifrån vår fallstudie identifierat vilka tillväxtstrategier och ekonomiska styrsystem som gasellföretag använder. Vi har även identifierat och sammanställt sju faktorer, varav sex interna och den sjunde är den externa situationen företaget befinner sig i. Tillsammans är faktorerna av högsta vikt för ett företags tillväxt. Slutsatsen presenteras i en modell framtagen av oss. / Background: Every year an average of 1000 companies, which stands for less than 0,5 % of all Swedish incorporated companies, are appointed the Gazelle reward from Dagens Industri. These companies live up to certain criteria’s where growth is the most important one and they are of great importance to Sweden since they contribute both economically and work opportunity wise. There are few businesses that possess the competence to grow. To be able to reach positive growth a company needs a strategy, which is implemented throughout the organization in a good manner. What strategies do gazelle companies use and how do they implement them? Purpose: Describe gazelle companies’ strategies and the implementation of those. Also explain their growth by identifying growth factors. Completion: This a qualitative case study based upon interviews with fourcompanies. Results: We have from our case study identified what growth strategies and management control systems gazelle companies’ use. We have also identified seven factors, of which six are internal and the seventh represent the external situation the company experiences. Together they are of great importance for a company’s growth. The results are presented in a model developed by us.

Background: Strategic renewal is a phenomenon where companies decide to do strategic alterations with the aim to improve their stasis in the current market (Kiesler &amp; Sproull, 1982). This can be accomplished in several ways; in this report the focus is on management control systems and how they are incorporated in the strategic implementation process in order to drive and generate renewal. Management control systems are considered to be an important aspect of the strategy process (Simons, 1994). Purpose: The purpose of this thesis is to analyze to what extent and in what form interactive and diagnostic management control systems are employed in large organizations in order to drive strategic renewal. Methodology: This is a qualitative research with an abductive approach that is based on a single case study. Through interviews we answer how management control systems are used in the implementation process of strategic renewal on different levels of an organization; we have made ten interviews with top-, middle- and operational management.  Conclusion: Our main finding is that the process of implementing a successful strategic renewal through the adoption of MCS is not a linear one. The process is continuous and conducted in a circular manner; this also implies the interrelation of the variables.

Titel: Användning av styrsystem i skolan - en kvalitativ studie om styrsystemens påverkan på lärares arbetsbelastning Författare: Amanda Berntsson och Jenny Karlsson Handledare: Eva Berggren Nivå: Kandidatuppsats 15 HP, Företagsekonomi, Verksamhetsstyrning, VT 2018 Problembakgrund: År 2035 förväntas det råda en brist på 79 000 lärare i Sverige. Samtidigt är cirka hälften av lärarna alltid eller ofta stressade på jobbet och är tvungna att arbeta på sin fritid då arbetstiden inte räcker till. Denna statistik visar på att det finns ett praktiskt problem varför studien vill undersöka om detta kan kopplas till verksamhetsstyrningen i kommunala gymnasieskolor. Problemdiskussion: Tidigare studier har fokuserat på verksamhetsstyrning kopplat till elevresultat och inte på dess påverkan på lärares arbetsbelastning. En studie utförd inom vården har visat på ett samband mellan läkares utmattning och förekomst av onödiga och oskäliga arbetsuppgifter. Därför är det intressant att undersöka huruvida det finns ett liknande samband inom skolväsendet.  Frågeställning: Vilka styrsystem använder rektorer på kommunala gymnasieskolor och hur påverkar det lärares arbetsbelastning? Syfte: Syftet är att beskriva vilka styrsystem rektorer på kommunala gymnasieskolor använder sig av. Vidare är syftet att identifiera hur de olikastyrsystemen påverkar lärarnas arbetsbelastning. Teoretisk referensram: Den teoretiska referensramen behandlar styrsystem där vi valt att arbeta enligt Merchant och Van der Stede indelning vilken består av resultatstyrning, aktionsstyrning, personalstyrning och kulturell styrning. Slutligen presenteras negativa konsekvenser av tillämpning av de olika styrsystemen.  Metod: Kvalitativ metod med abduktiv ansats där intervjuer har genomförts med totalt sex respondenter, varav fyra rektorer och två lärare, som alla är verksamma på två kommunala gymnasieskolor. Empiri: Primärdata för de sex respondenter som intervjuats presenteras var styrsystem för sig och avslutas med negativa konsekvenser av styrning.  Analys: I kapitlet ställs empirin mot den teoretiska referensramen och analyseras var styrsystem för sig.  Slutsats: Studien har lett fram till följande fyra slutsatser- Skolornas användning av styrsystem skiljer sig åt- Större fokus på personalstyrning än resultatstyrning minskar lärares arbetsbelastning- De positiva konsekvenserna av skolans kultur minskar lärares arbetsbelastning- Lärares arbetsbelastning ökar till följd av en bristande kommunikation gällande dokumentationen Nyckelord: Verksamhetsstyrning, styrsystem, styrmedel, arbetsbelastning, skolväsendet / Title: The use of management control systems in school - a qualitative study on the influence of control systems on teachers workload Authors: Amanda Berntsson and Jenny Karlsson Thesis supervisor: Eva Berggren Level: Bachelor thesis 15 HP in Business Economics, Management, VT 2018 Background: By the year of 2035 it will be a lack of 79 000 teachers in Sweden. Simultaneously approximately half of the teachers in Sweden are always or often stressed at work and have to work leisure because the work time is insufficient. These statistics show that there is a practical problem and therefore this study aims to investigate if this problem can be linked to the management control system in municipal upper secondary schools. Problem: Previous studies have focused on management control affect on student results and not on its impact on teachers workload. A study conducted in healthcare has shown a connection between doctors fatigue and the occurrence of unnecessary and unreasonable task assignments. Therefore, it is interesting to analyze if there is a similar connection within the school system. Problem formulation: Which management control systems do the principal use at municipal upper secondary schools and how does it affect the teachers workload? Purpose: The purpose is to describe which management control systems principals at municipal upper secondary schools use. Furthermore, the purpose is to identify how the different control systems affect teachers workload. Theoretical framework: The theoretical framework contains management control systems and we chose to apply Merchant and Van der Stede’s division, which consists of result control, action control, personnel control and cultural control. Furthermore, negative consequences of the application of the various control systems are presented. Methodology: The thesis are based on a qualitative method with abductive approach. Interviews has been conducted with six respondents, four principals and two teachers. All of them are active in two municipal upper secondary schools. Empirical findings: Primary data for the six respondents are presented in each of the four management control systems and finally negative consequences of management control systems is presented. Analysis: In this chapter, empirics compared to the theoretical framework are analyzed each control system individually. Conclusion: The study has led to the following four conclusions:- Schools use of control systems is different- More focus on personnel control instead of results control will reduce teachers workload- The positive consequences of a schools culture will reduce teachers workload- Teacher's workload increases as a result of a lack of communication regarding the documentation  Keywords: Management control, management control system, management, workload, school system

Misslyckandegraden för småföretag är hög och endast 10 till 15 procent är växande samtidigt som småföretagen ses som räddningen för landets ekonomi. Småföretag befinner sig ofta i en osäker omgivning och flera studier visar att småföretag arbetar reaktivt och därför inte upptäcker problemen förrän skadan är skedd. Många småföretag saknar tydliga strategier och utvecklade styrsystem vilket anses vara en anledning till konkurser och bristande tillväxt. Ekonomistyrning är ett hjälpmedel för att få medarbetare att sträva mot de gemensamma mål som ledningen vill kommunicera ut. Genom att använda en lämplig strategisk ekonomistyrning kan ett företag exempelvis mobilisera tankar, engagemang och handlande från alla organisationens medarbetare. Strategisk ekonomistyrning handlar inte om att skilja strategin från ekonomistyrningen utan att koppla dem samman för att nå ett resultat som gagnar hela organisationen. Syftet med den här uppsatsen är att ta reda på vad som skiljer de växande småföretagen från andra småföretag. Vi valde att utgå från ett ägar- och ledarperspektiv och har undersökt företag som har prisats med en Gasell-utmärkelse, då det påvisar ett företag med stark tillväxt och sunda finanser. Genom att utföra en kvalitativ undersökning i form av en komparativ fallstudie kunde vi jämföra företagen mot varandra då de befinner sig i olika faser samtidigt som vi kunde se hur växande småföretag arbetar med sin strategi och ekonomistyrning. Med semistrukturerade intervjuer hade vi som intention att ge respondenterna möjlighet att utveckla det som var viktigt för just deras företag. Den teoretiska referensramen består av en blandning av klassiska teorier om strategi och med mer moderna teorier inom ekonomistyrning. I teorikapitlet tar vi bland annat upp uppkomsten och utformning av strategier och hur strategier skiljer sig när det kommer till småföretag gentemot stora företag. Valet av de moderna teorierna av ekonomistyrning grundas i att mycket har hänt när det kommer till utvecklingen av nya metoder för ekonomistyrning. Vår inriktning är strategisk ekonomistyrning där mer fokus ligger på strategi, mjuka värden och processer. Vår empiri visade tre företag med tydliga visioner och intentioner och med ledare som värnade om sina medarbetare samtidigt som de strävade efter en stabil och framåtskridande position på respektive marknad. Alla företagen kännetecknades av en hög grad av innovation och kontroll samtidigt som vi kunde se att de alla var i olika faser av mognad. Vår slutsats är att tydlig strategi och ekonomistyrning är en av anledningarna till tillväxten för Gotlandsägg, Clustera och Gotlandssnus. Även om strategin kanske inte är utförligt nedskriven, så finns där den medvetenhet som krävs för att kunna formulera en tydlig strategi. Deras ekonomistyrning är utvecklad och handlar mer om bara budget och resultat vilket kan vara en orsak till att de har lyckats att växa på ett sätt som annars är ovanligt hos småföretag. / The literature speaks of the many problems small enterprises face to build growth. Small enterprises lack the big enterprises’ structure, organization level and formal control. Despite these facts there are several small enterprises that become leading in their area and grow at a surprising rate. In this study, we have intended to learn why some small enterprises become successful and how they work with their strategies and their management control system. To do that we gathered information from three different companies that had an award-winning growth during a longer period. We conducted interviews with each enterprise leader and sorted the qualitative data. This way we could compare the three enterprises’ work with strategy and how they worked with MCS. We found that not only does these small enterprises have a lot in common with big enterprises but also that they have strong leadership and that they all work extensively with their goals and how to communicate them efficiently down the organization.

Performance management has been called the defining contemporary challenge facing public organizations. While we cannot pretend to elucidate all its mysteries, we hope to provide solid evidence for a better comprehension of the social underpinnings of performance management. We believe that these articles contribute to the existing literature, offer new perspectives on the issues, and provide a coherent overview of the dynamics that surround performance information in public organizations. It has long been known in public administration that performance management was there to stay, warts and all, because its potential was just too great to ignore. Hopeful, this research will provide insights for managers on how to strive for effective performance management in their organizations. / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished