Background and problem: Earlier research within the change management field suggests that implementation of new projects have a high rate of failure. This is problematic considering that successful implementation of projects correlates well with an organization's long term survivability. The lack of consensus among academics regarding which are the crucial factors for successful change management have inspired the authors to study this phenomenon further. Purpose: The aim of the study is to define underlying success factors and improvement potentials within change management projects with a high staff impact. Method: A qualitative case study has been the method of choice to answer the research questions. To gather empirical evidence, nine middle managers at Systembolaget AB were interviewed. The interviews were constructed in a semi-structured way. Conclusion: One of the most prominent findings in this study is the importance of having a dedicated management and senior managers during the whole change management process. Their ability to communicate a clear goal is crucial for, in our case, store managers to steer their businesses in a united direction.

Datum: 2023-05-31      Nivå: Kandidatuppsats Företagsekonomi, 15 hp  Akademi: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens Universitet Författare:  Bender Clara (00-10-26), Hedh Amanda (01-04-21), Nathalie Rosell (01-05-12)                                         Titel: Målstyrningens komplexitet: En fallstudie om den komplexa interaktionen mellan chefer och medarbetare i en organisations målstyrningsprocess. Handledare: Johan Grinbergs  Nyckelord: Målstyrning, Interaktion, Management by objectives, Kommunikation, Strategi, Uppföljning, Bank Forskningsfrågor: Hur interagerar chefer och medarbetare vid kommunicering av mål inom en bankorganisation och vad kan interaktionen resultera i? Vilka följder får medarbetarnas involvering i beslutsfattandet rörande en bankorganisations målsättning? Syfte: Syftet med denna studie är att studera den komplexa interaktionen mellan chefer och medarbetare vid förmedling av mål inom organisationen. Detta för att beskriva hur interaktionen påverkar utfallet av målarbetet. Vidare studeras hur chefer och medarbetare individuellt upplever denna kommunikativa process i syfte att skildra hur detta samspel påverkar organisationers målstyrning. Metod: I studien genomförs en fallstudie genom användning av kvalitativ metod för datainsamling och databearbetning. Empirin insamlades genom semistrukturerade intervjuer till följd av en tematisk analys. Insamlingen av empiri gjordes med en induktiv forskningsansats där vi explorativt undersökt fallet. Studien grundar sig på 13 intervjuer där 3 representeras av chefer och 10 representeras av medarbetare, för att få en nyanserad analys som ligger till grund för att besvara forskningsfrågorna. Slutsats: I det empiriska materialet presenteras ett flertal synvinklar kring hur Interaktionen mellan chefer och medarbetare utspelar sig. Genom att upprätthålla en tydlig och regelbunden kommunikation skapar en personlig relation mellan chef och medarbetare som lägger grunden för måluppfyllelse. Chefer bör involvera medarbetare i beslutsprocessen samt tydliggöra uppföljningens utfall. Inom organisationer finns ett behov av tillförlitlig och kontinuerlig interaktion mellan chefer och medarbetare. Att involvera medarbetare i målstyrningsprocessen är avgörande för att bidra till förbättrade prestationer. / Date: 2023-05-31     Level: Bachelor thesis in Business Administration, 15 cr Institution: School of business, Society and Engineering, Mälardalens University Authors: Bender Clara (00-10-26), Hedh Amanda (01-04-21), Nathalie Rosell (01-05-12)                                           Title: The complexity of goal management: A Case Study on the Complex Interaction Between Managers and Employees in an Organization's Goal Management Process.  Supervisor: Johan Grinbergs Keywords: Goal management, interaction, Management by objectives, Communication, Strategy, Follow-up, Bank Research questions: How do managers and employees interact when communication of goals within a banking organization, and what outcomes can be expected from this interaction? What consequences can be observed as a result of employees' involvement in the decision-making process regarding a banking organization's goal setting? Purpose: The purpose of this study is to examine the interaction between managers and employees in goal communication within the organization. This is done in order to depict how the interaction affects the outcome of goal achievement. Furthermore, the study explores how managers and employees individually perceive this communicative process in order to illustrate how this interplay influences goal management in a banking organization. Method: In this study, a case study is carried out through the use of qualitative method of data collection and data processing. The experience was collected through semi-structured interviews as a result of a thematic analysis. The collection of empirical evidence was done with an inductive research approach where we exploratively investigated the case. The study is based on 13 interviews where 3 are represented by managers and 10 are represented by employees, in order to obtain a nuanced analysis that is the basis for answering the research questions. Conclusion: The empirical data presents multiple viewpoints on the dynamics of the interaction between managers and employees. By establishing a clear and consistent communication, a personal relationship between managers and employees is formed, providing the basis for goal achievement. Managers should involve employees in the decision-making process and clearly articulate the outcomes of the follow-up. Reliable and ongoing interaction between managers and employees is essential within organizations. Involving employees in the goal-setting process is critical to facilitate improved performance.

Small business owners in Nigeria submit financial reports to regulators and stakeholders, and they often lack strategies to ensure timeliness in the Nigeria report rendition. Lack of accounting competence and audit lag in the preparation, rendition, and submission of financial statements and reports are some of the contributors to this lack of timeliness. The purpose of this multiple case study was to explore strategies that owners of small businesses used to ensure timeliness of financial reporting. The population for this study was 5 owners of small businesses in Nigeria. Management by objectives and Hoshin Kanri were the conceptual framework for this study. Data were collected using semistructured interviews and a review of company documents. The thematic analysis led to the emergence of the following themes: (a) hiring the right employees, (b) regular training of accountants, (c) working with external accountants, (d) effective leadership and organizational structure, (e) attending accounting courses or workshops, and (f) using or abiding by formal financial reporting standards. Local small business owners may apply these results to hiring professional accountants to prepare timely financial reports to meet stakeholders' needs. Timely preparation of financial reports by owners of small businesses may contribute to positive social change by providing appropriate feedback to regulators, tax administrators, and small business owners, and encouraging and supporting local economic growth.

<p>To reach an Ecological Sustainable Development, Sweden has established environmental quality objectives. Green spaces are attractive for exploitation and in Sweden the access to large jointly green spaces has decreased, which has impact on humans recreation and the biodiversity. The economic aspect has great impact on the planning process which gives indications that the environmental objective may collide with other sector goals within the municipality. The thesis overall aim is to see how the management by objectives for the green spaces implements and how the green spaces is handled in the planning process in a specific case. The thesis builds on a content analysis, strategic interviews and a case study. The implementation of the interim target: Program and strategies for green spaces does not function according to the intention with the environmental objectives. Strong economical incitements and a political will that is locked in the logic of competitiveness, makes the sustainable ecological management impossible in practise. The management by objectives for the green spaces falls in the shadow of other sector goals. The ecological aspects have low priority, which leads to a decision process that strives for ecological sustainability, yet are an vision for the future according to the case study.</p>

To reach an Ecological Sustainable Development, Sweden has established environmental quality objectives. Green spaces are attractive for exploitation and in Sweden the access to large jointly green spaces has decreased, which has impact on humans recreation and the biodiversity. The economic aspect has great impact on the planning process which gives indications that the environmental objective may collide with other sector goals within the municipality. The thesis overall aim is to see how the management by objectives for the green spaces implements and how the green spaces is handled in the planning process in a specific case. The thesis builds on a content analysis, strategic interviews and a case study. The implementation of the interim target: Program and strategies for green spaces does not function according to the intention with the environmental objectives. Strong economical incitements and a political will that is locked in the logic of competitiveness, makes the sustainable ecological management impossible in practise. The management by objectives for the green spaces falls in the shadow of other sector goals. The ecological aspects have low priority, which leads to a decision process that strives for ecological sustainability, yet are an vision for the future according to the case study.

The main research questions for this local study of Tarkett AB, a floor manufacturer, are based on the central characteristics of the third industrial revolution: globalization, technological development, and organizational change. As a background to the local development and change towards the end of the twentieth century, I have chosen to emphasize, on the one hand, the increasing need of the industry for internationalization, rationalization, and productivity development after fordism and the demise of the regulated “real wages capitalism” in the middle of the 1970s, and, on the other, the work rights offensive of the labor movement in the 1970s and its continued struggle for economic and industrial authority. The method to analyze the essential traits of the organizational change process has aimed to construe a field of organizational change whose ideal types are based on taylorism, toyotism, flexible specialization, just-in-time, and lean production. Methods used to analyze change from the perspective of social structuration are also related to the theories of dynamic contradictory class locations, local hegemony, and gender. Apart from traditional source material and interviews, the study builds on the results from a study group consisting of a number of factory workers from Tarkett. Technological change and development (IT) of the work process on the factory floor has been analyzed as technological rationalization, quality development, work environment improvement, and as issues of gender relations and class positions at the work place. As regards the management process, leadership and control, centralization and decentralization concepts are vital. In matters concerning working conditions, including salaries, working hours, and job profiles (qualifications required for employment) are central. The management process was subject to changes that entailed deviations from the principles of traditional tayloristic management philosophy. Instead a participant change strategy implemented decentralized leadership functions in the shape of management by objectives via autonomous groups according to principles of ”responsible autonomy”. The investigation shows that computer-aided centralized control functions, competence improvement, and intensified ideological control worked together to change the management process. Decentralization of responsibility, the integration of white-collar like duties, the general competence development, and the higher demands on job qualifications, combined to render workers’ class locations more contradictory. This, together with ideological control and change, contributed to consolidate local hegemony.

Bakgrund: Målstyrning är ett ofta tillämpat verktyg i offentlig verksamhet där övergripande mål uppstår på politisk nivå och sedan bryts ner genom en målhierarki för att fungera på respektive nivå. Målstyrning innebär att mål sätts för en verksamhets delar eller helhet och målens syfte är att berörda aktörer ska arbeta i samma riktning. Målstyrning kräver att mål kontrolleras och därför behöver målen vara mätbara så att en jämförelse av planerade och uträttade mål blir möjlig. Målen kan ha olika betydelse och det bör framgå om de avser resurser, prestationer eller resultat. Problemformulering: Hur förhåller sig chefer på olika nivåer i en offentlig verksamhet till mål inom målstyrning? Syfte: Studien avser att bidra till fördjupad förståelse och kunskap om mål inom målstyrning där avgränsningen är att urskilja hur chefer på olika nivåer förhåller sig till detta styrsystem. Metod: En kvalitativ fallstudie inom socialförvaltningen i en kommun i Skaraborg. Teori: Litteratur och vetenskapliga artiklar om målstyrning och institutionell teori ligger till grund för vår teoretiska referensram. Den teoretiska referensramen har även resulterat i en analysmodell som varit ett stöd för den empiriska analysen. Empiri: Empiriskt material har insamlats genom kvalitativa intervjuer med chefer på olika nivåer i verksamheten. Analys: Empirin har analyserats med stöd av analysmodellen. Vi har analyserat chefer på olika nivåer om deras förhållningssätt till mål inom målstyrning. Slutsats: Vår slutsats är att förhållningssättet till målstyrning bland chefer i verksamhetens olika nivåer är positiv trots att det finns brister med målstyrningen. Den mest framträdande bristen är att mål kan vara svåra att mäta i kvantitativa termer. Detta har utvecklat en förmåga att kunna mäta mål på andra sätt än i kvantitetsmått. Inom målstyrningsarbetet i den här verksamheten är det även viktigt att förhålla sig till de värderingar och normer som finns eftersom målen grundar sig i dessa. / Background: Management by objectives is an often applied tool in the public sector where overall objectives occurs at the political level and is broken down into a hierarchy of objectives to be handled at each level. Management by objectives means that objectives are set for an operating part or whole to that stakeholder should work in the same direction. Management by objectives requires that objectives are controlled and therefore require objectives to be measurable so a comparison of planned and accomplished objectives becomes possible. The objectives can be of different importance and it should for clarity indicate whether they intend resources, achievements or results. Problem: How do the managers at various levels in the public sector relate to objectives in management by objectives? Purpose: The study intends to contribute to a deeper understanding and knowledge of the objectives in management by objectives where the delimitation is to discern why managers relate the way they do to the organization's objectives. Method: A qualitative case study of the social services in a municipal in Skaraborg. Theory: Literature and scientific articles about management by objectives and institutional theory have created our theoretical framework. This theoretical framework has also resulted in an analytical model that has been supporting the empirical analysis. Empiricism: Empirical material was collected through interviews with managers at different levels in the operation. Analysis: Empirical data have been analyzed with the aid of the analysis model. We have analyzed various levels of management about their approach to objectives in management by objectives. Conclusion: Our conclusion is that the approach to management by objectives for managers in all levels of operation, are positive although there are deficiencies with management by objectives. The most prominent deficiency is that objectives can be difficult to measure in quantitative terms. This has developed an ability to measure objectives in other ways than in quantity. In management by objectives in this operation, it is important to relate to the values and norms because the objectives are based on these.

Studiens syfte är att undersöka hur det nationella målet för trafiksäkerhet går att följa upp på länsnivå via befintlig statistik från polis och sjukvård. Ger de två källorna en likartad bild av förändringen av antalet vägtrafikskadade under den gångna tjugoårsperioden? Undersök- ningen omfattar personer som skadats och överlevt vägtrafikolyckor i Västmanlands län. Data från 1989/1990 respektive 2008/2009 jämförs. De två statistikkällorna ger en likartad bild av förändringen av antalet vägtrafikskadade bilister, motorcyklister och mopedister. Skillnaderna är däremot stora beträffande gång- trafikanter och cyklister. Antalet skadade personer registrerade av sjukvården i länet har minskat under den studerade tidsperioden. Det beror på att antalet skadade gångtrafikanter och cyklister har blivit färre. På grund av förändringar inom sjukvården kan minskningen inte kvantifieras. Det lägre antalet frakturer, främst hos gångtrafikanter men även hos cyklister, visar att det varit en minskning. Antalet skadade bilister har däremot blivit fler, men de skadas lindrigare än 1989/1990. Gruppen allvarligt skadade bilister (ISS &gt; 8) har dock ökat. För perioden 1997 – 2009 har det inte funnits något nationellt definierat trafiksäkerhetsmål för allvarligt skadade. Enligt polisens statistik är antalet svårt skadade vägtrafikanter i länet oförändrat under perioden. Om allvarligt skadad i sjukvårdens mätning definieras som inlagd på sjukhus har antalet allvarligt skadade under perioden minskat med 27 %. Antalet allvarligt skadade definierat som ISS &gt; 8 är oförändrat. / The purpose of the study is to investigate the extent to which it is possible to make a follow- up on the regional level of the national road safety target by using existing police and hospital statistics. Do the two sources provide a similar picture of the changes of the number of persons injured in road traffic accidents during the past twenty years? The survey covers persons injured but survived in road accidents in the county of Västmanland. 2008/2009 figures are compared with 1989/1990 figures. Both sets of statistics provide a similar picture of the changes with regard to the number of injured motorists, motorcyclists and moped drivers. However, concerning pedestrians and cyclists there are significant differences. During the time period being studied, the number of injured persons registered by the hospitals of the county has decreased. This is due to the fact that the number of pedestrians and cyclists injured has decreased. However, it is due to structural changes of the health care difficult to quantify the reduction. The lower number fractures, primarily of pedestrians but also of cyclists, shows that there has been a decrease. On the contrary, the number of injured motorists has increased, but their injuries are less serious than in 1989/1990. However, the number of those motorists with serious injuries (ISS &gt; 8) has increased. For the period 1997 – 2009 there has not had an established national target for the number of seriously injured. According to police statistics, the number of severely injured road users in the county has remained unchanged during the time period being studied. If those being hospitalized in the medical statistics are defined as seriously injured, the number of seriously injured has decreased with 27 %. However, if seriously injured is defined as those with ISS &gt; 8, the number has remained unchanged.

After the ISO9000 series of quality management standards was released by the International Organization of Standard, certificate of ISO9001¡G1994 was deemed by enterprises as a guarantee for performance improvement. Ironically, not until recently is the implementation of ISO9001: 2000 substantially depreciated and suspected as an obstacle to efficient operation. Since the certificate of ISO9001 still represents the passport to be a candidate in international trade, enterprises bear to implement ISO9001 even under the circumstance that they do not understand the value of ISO9001. This not only violates the basic requirements of ISO9001: 2000 but also leads to employee¡¦s careless attitude about the practice. The prevalence of different evaluation tools such as Key Performance Index (KPI), Management By Objectives (MBO) and etc. tells the story that enterprise nowadays puts performance before anything. However, most enterprises fail to integrate the similar concepts behind evaluation indexes and ISO like quality goal, quality review, human resource, and process management and treat each index as an independent system. This has caused enterprises serious waste and cost. Also, there is always lacked an objective evaluation method between human resource development and performance management. Enterprise performance management system is often criticized for its isolation from the real competitive environment and helplessness in staff encouragement or efficiency improvement. The fact that the current quality system and performance management system cannot reflect customer¡¦s voice, the main source of profit improvement, undermines the benefits of system implementation and is against the expectation of persistent development. Through in-depth interview, this study specifies how enterprises in LCD industry implement performance evaluation and ISO9001: 2000 and clarify the correlation between these internal systems and the disconnection occurred. Based on bibliography and theory study, then conduct to an integrated operation system that has two major parts, including mixed-construction and process management. The process oriented management flow could easy to connect the performance evaluation gap between enterprise and customer concern. The mixed-construction could meet the performance evaluation request of LCD industry which is customers¡¦ satisfaction¡Bspeed and competence. Through this kind of operation system, enterprise could easy to put customer concern in the enterprise internal system and also could achieve a closed loop of continuous improvement. That is also called as system synergy. In enterprises operation, cost reduction stands as important as profit seeking. The concept of integration of performance management system and ISO9001¡G2000 quality management system indicated in this research provides a way to meet the targets of performance and cost while promoting employee satisfaction, enterprise competitiveness and customer satisfaction.

Den svenska miljöpolitiken drivs huvudsakligen genom ett system med 16 så kallade nationella miljökvalitetsmål och övergripande så kallade generationsmål. Dessa målsätter ramarna för miljöarbetet i Sverige på nationell, regional och lokal nivå. Utgångsläget för Sveriges miljöpolitik är att vi till nästa generation, år 2020, ska lämnaöver ett välmående samhälle där de stora miljöproblemen i Sverige är lösta. Nyckelpersoner från Kalmar, Jönköping och Skåne länsstyrelser har intervjuats, såvälsom nyckelpersoner från utvalda kommuner i respektive län. Resultatet av intervjuerna tyder på att arbetet med miljömål kräver kommunikation och samverkan både horisontellt och vertikalt och att länsstyrelsen har en central och viktigroll.Syftet med denna studie är att den ska vara till hjälp för Länsstyrelsen i Kalmar imiljömålsarbetet. / The Swedish environmental policy is dictated through a system of 16 so called national environmental quality objectives, and broad so called generational objectives. These set the frames of the environmental work done in Sweden at a national, regional and local level.The overall goal of the environmental work done in Sweden is to hand over aprosperous, healthy society to the next generation, where the major environmental challenges has been overcome, no later than the year 2020. Key persons at the county administrations of Kalmar, Jönköping and Skåne have been interviewed, as well as persons from selected municipalities in each county.The results of these interviews show the importance of the county administration in the environmental work of the municipalities and that this work requires extensive communication, both vertical and horizontal.The results of this paper is meant to help the county administration of Kalmar in the environmental work.