Background: All companies and organizations use some kind of management control. A reward system is an example of a management control system, which is used to accomplish congruence between the goals of the employees and the goals of the organization. It is also used in order to motivate the employees and to encourage them to stay within the organization. Today it is difficult for companies and organizations to create and maintain well-functioning reward systems. At many universities individual pay is used as a means of a control system in order to motivate the employees. The public sector has specific characteristics that complicate its pay systems. This affects universities since they are a part of the public sector. Purpose: The purpose is to investigate if the individual pay used at universities results in expected effects, that is, if it motivates professors in their work. The purpose is also to explain why professors are motivated/not motivated by individual pay. Research method: The material has been gathered by interviews with eight professors at the University of Linköping. Conclusion: It is difficult to use individual pay in order to motivate university professors in their work. Professors rather seem to be motivated by non-material rewards than by material such. In addition, individual pay systems can have defects that lessen the possibility of motivating professors. However, if professors have the tendency to be motivated

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other’s weaknesses. The budget and the balanced scorecard seem to harmonize very well, as the balanced scorecard has a long term strategy while the budget has a short term strategy. In my combination model, the difference in working only with a balanced scorecard is that the budget will have a stronger position than the financial perspective in a balanced scorecard.

Bakgrund: Utvecklingen inom redovisningssystem går mot att använda alltfler kompletterande icke finansiella styrmått. Genom att koppla ihop det tankar som finns inom Balanced Scorecard konceptet med ett värdekedjetänkande som finns inom Supply Chain Management kan en horisontell styrning skapas. Syfte: Syftet med uppsatsen är att beskriva och förklara hur företag kan utveckla lönsamhetsrelaterade mått för kompetens och prestationer samt att ge förslag på en process- och värdekedjeanpassning av Balanced Scorecard modellen.Avgränsningar: Uppsatsen behandlas utifrån Balanced Scorecard och Supply Chain Management teorin där fokusering framför allt sker på måttframtagningen. De personer som intervjuats är verksamma inom Svedala Industri i Sverige, Tyskland och Frankrike. Genomförande: Uppsatsen bedrevs som en fallstudie där intervjuerna skedde på med personer på divisionsnivå, marknadsnivå samt försäljarnivå med återkommande intervjuer vid behov. Intervjuresultaten användes för att testa den egna modellen i verkligheten. Resultat: Uppsatsen visar att incitament föreligger för användning av kompletterande styrnyckeltal för att förbättra företaget. Vidare har vi fått stöd för vår utvecklade modell där värdekedjans fördel med ett flödestänkande kombineras med balanserade styrnyckeltals förmåga ge en bra inblick i företag.

Abstract Purpose: The aim of this thesis is to contribute to a richer understanding of the two management control systems, Balanced Scorecard (BSC) and Tableau de Bord (TDB), and their ability to function in a real life setting, as an important element for efficiently support organization’s strategy. Design/Methodology/Approach: A case study, containing Company A, was executed through a qualitative approach with the intention to connect the theories, the control systems BSC and TDB, to a real life setting. The empirical findings are mainly based upon information collected through semi-structured interviews. Findings: The BSC is perceived as strict and controlling in its nature and as primarily establishing facts, while the TDB enhances communication with an educational intention. Regardless of the numerous of advantages the use of a TDB would entail, the current structure of Company A, with its hierarchical approach, resists its implementation. Theory, together with the employee’s desire, might imply TDB as the optimal alternative for supporting the strategy, however, the reality of Company A, with the directors of the board as monitors and decision-makers, suggests the use of a BSC. As a result of the correlation between the choice of MCS and the ideology of an organization, BSC will continue to be perceived as the optimal practice within Company A as long as the top-down approach remains. Whether the theory or the reality is to decide which control system to be used is for the organization to determine. Regardless of the organization’s choice of control system, advantages will emerge if a genuine implementation is completed in close connection to the theoretical framework. Research Limitations: The thesis intends to investigate the connection between control system and strategy, however, without providing any explicit theoretical framework regarding strategy. Nor will the strategic content of Company A be further analyzed. The small sample limits the ability to provide any general conclusions, however, similarities and parallels can be drawn and associated to related situations. Practical Implications: The thesis is mainly concerned with highlighting the practical relevance of the theories employed. Further Research: The TDB practice will require a more developed acknowledgment beyond its domestic origin before it can be recognized among organizations as a valid alternative to the BSC. In order for the BSC to continue being perceived as a respected control system, there is a need of a continued development of the theory in correspondence to the rapid changes in the business environment, which in turn would allow for greater flexibility in its use. Further, there is a need to emphasize the importance for organizations to involve their employees in open dialogue, which would ensure more precise information when implementing a BSC. This applies to both internal and external information.

Titel: ”När det inte går som det är tänkt” – En studie av Sveriges finansiella institut och deras hantering av mål i samband med operativa risker. Seminariedatum: 31 maj 2011 Kurs: 4FE03E Examensarbete – Civilekonomprogrammet Författare: Josefine Martinsson och Sofie Schelin Kärras Nyckelord: Operativ risk, Mål, Management Control System, Risk Management Syfte: Syftet med denna uppsats är att beskriva hur Sveriges finansiella institut arbetar för att sträva mot målkongruens gällande mål som berör operativa risker enligt Basel II samt att ge tänkbara förklaringar till generella mönster i de finansiella institutens tillvägagångssätt. Med hjälp av hypotesprövningar syftar vi till att söka dessa tänkbara förklarningar. Teori: Den teori som vi främst använt oss av i denna studie är teori om omvärldens påtryckningar, målkongruens, Management Control Systems, Risk Management och Operativa risker. Information som presenteras av BIS angående hur operativa risker bör hanteras ingår även i vår teoretiska referensram. Övrig information om Basel II som syftar till att skapa en förståelse kring hur de operativa riskerna är reglerade presenteras i Bilaga 1. Metod: Undersökningsmetoden som använts i denna studie är en surveyundersökning. Datainsamlingen vid denna surveyundersökning har skett med hjälp av telefonintervjuer. Datamaterialet har sedan analyserats genom att dels beskriva den insamlade data men även genom att söka eventuella förklaringar med hjälp av statistiska analyser. Empiri: Empirin till denna studie består av interjuver med 30 av Sveriges banker. Empirin består av information som till största delen har kunnat kodas. Dock inkluderar empirin även okodad information som i denna studie ses som kompletterande information till de statistiska analyserna. Resultat: I resultatet kan vi konstatera att det finns ett fåtal statistiska samband mellan hur Sveriges banker arbetar med mål som berör den operativa risken. Detta är ett intressant resultat då det kunde förväntas att det skulle finnas ett samband eftersom dessa risker är reglerade. De enstaka samband som vi kunnat finna då denna studie genomförts påvisar att det i stor utsträckning saknas ett enhetligt tillvägagångssätt för hur Sveriges banker använder mål angående operativa risker för att uppnå målkongruens.

The objective of this study is to examine the relation between management control system (MCS) and management information system (MIS) in securities investment trust companies in Taiwan. The outcomes of this study could provide managers a reference base for the design and operation of MCS and MIS. This study classifies the MCSs of four firms into different positions according to the level of interactive control, and comparing with the level of four MIS characteristics. This study supposes that the level of four MIS characteristics would increase with the level of interactive control. The results of this study are as following: (1) The level of scope and integration of information would increase with the level of interactive control. (2) There is no strong correlation between the level of timeliness and aggregation of information and the level of interactive control. (3) The characteristics of securities investment trust industry have an indirect impact on MIS within the industry which causes the four firms in this study all have a good performance on information timeliness of MIS. (4) Interactive control systems and diagnostic control systems can exist in a same organization simultaneously.

The main goal of this research is to discuss the impact on organization management performance based on organizational climate and management control system. This research analyzes the corporate organizational climate by organizational climate scale (Litwin & Stringer, 1968); moreover, the type of the corporate management control system is identified by face-to-face interview and the performance of management is measured by financial indicators. The result of this research shows that there is a significantly positive correlation between management control type and the subjective performance of management, and therefore the type of management control has significantly influence on the subjective performance of corporate management. As for the aspect of management control type, the management performance using procedure control and output control simultaneously would be better than that only using output control

With the relocation of the production base and market of printed circuited board (PCB) industry, the enterprise value activities of Taiwan PCB house extended to overseas gradually, especially to Mainland China. Therefore, the business operation was changed to the complex multinational corporation (MNC) management style from the simple single-side enterprise management style. It is an important issue for MNC to how to design or find the suitable management control system (MCS) and to integrate and allocation the enterprises operation resource to keep the good business performance and achieve MNC¡¦s development goal or target by the suitable MCS. The purpose of this study is to investigate the relationship between MNC organization, subsidiary strategic role, MCS and business performance through interview with five Taiwan PCB houses who invested in Mainland China at least five years. The study results are as following: 1.The design of MCS for MNC¡¦s parent company and subsidiaries is based on the subsidiary strategic role, management characteristic and organization type. 2.The parent company of Taiwan MNC would like to modify their own MCS while subsidiary¡¦s business operation scale or situation has any change. 3.Since the MCS is executed efficiently, the operating performance of these case companies can be kept at a certain level.

Now Convenience Store Sector is most popular franchise chain in Taiwan industry. Especially in such high rate of franchise, it¡¦s more difficult to manage and control. But franchisee make a formal contract with franchiser, is it suitable to operate franchisee by only clear formal lease? In management control system(MCS) field, it has not any research to discuss about how to link different type of MCS which exclusive and simultaneous exist. Therefore, this research belongs to an exploratory study which choose President Chain Store Corp. as interviews in order to find chain convenience store¡¦s MCS. This study visit an important role: Operational Field Consultant(OFC) between franchise and franchisee. The interview target is 4 OFC in Kaohsiung Region of President Chain Store Corp. The research find are: the chain convenience store¡¦s MCS which is outcome control and behavior control exclusive and simultaneous. The outcome control comes from franchiser, and the behavior control comes from OFC. This research understands OFC position and role who plan a conflict solver and a moderator. This study also find the interface effect does not come from budget distribution. It should be the OFC role who negotiate between franchiser and franchisee and make them a profit successfully. The conclusion is as follows: 1. President Chain Store Corp have two different types of MCS. The outcome control comes from franchiser, and the behavior control comes from OFC. 2. The interface effect of MCS is actually exist. 3. The interface effect of CVS may link by OFC, especially OFC play an plan a conflict solver and a moderator.

This study is focused on how characters of management control system affect organizational climate and the how the relation between those two factors guide performance in different organizations. With four diffent case studies in Taiwan, this study found three types of reaction in management control system, organizational climate and organizational performance: mediator model, moderating model and interactive model. This study showed that the relationship among management control system, organizational climate and performance are not in a given type; there would be various possible mixes in their relationship. In mediator model, management control system is an important factor to improve performance and the awareness of organizational climate in employee directly affected the guiding effects of management control system to organizational performance. According to the previous finding, an environment makes the employee have better awareness about organizational climate will help managers to reach the performance goals with management control systems. In moderating model, organizational climate moderate the linkeage between managemeant control system and the awareness of performance in employee. It is not ony the factor to adjust effects of management control system but also change managers¡¦ designs of management control system and moderate the relationsip on management control system and performance. Organizational performance could be improved when managers design indicators and controlling mechanism with considered interactive effects in organizational climate. This study also found that industrial characters will affect operational process of management control system and awareness of organizational climate in employee. Due to professional knowledge is an important factor for employee in service industry to provide servive to their customers, attendance rate and safety of customers are two important indicators to management control system in such industry. According to this reaesch, the case in service industry put more focus on this performance item than the cases in manufacturing industry, so the study found the characters of industrial technology will also a factor to affect the design of management control system