Since Taiwan has rescinded martial law, the Non-Profit Organizations (NPOs) are blustery, vigorous development, regardless of all has the obvious growth in quantity or in the social influence. However, based on Harris¡¦ investigation, the outside funding source for NPOs has been declining dramatically since 1984. In this case, if NPOs cannot manage and control well, they won¡¦t be able to accomplish their organizational goal. Therefore, how to maintain the good organization achievements in multitudinous NPOs? In management control system(MCS) field, it has not many research to discuss about what type of MCS which Non-Profit Organizations is. The target of this study is the members of the Non-Profit Organizations¡¦(NPO) employees in Taiwan. To fulfill the purpose, survey research is selected as the main method of this study. The study is focused on the relations between the management control system, organizational citizenship behavior and organization trust.The purpose is to provide the NPO managers with reference materials of use management control system to boosting organizational citizenship behavior. The conclusion is as follows: 1.Clan control is the major management control system in educational foundation. 2.The clan control and organizational citizenship behavior have extremely positive correlation; the clan control and organization trust have extremely positive correlation; the organization trust and organizational citizenship behavior have extremely positive correlation. 3.The locus of control is not a moderator role of organizational citizenship behavior.

<p>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.</p>

Background: The number of small and medium-sized enterprises has been increasing and has gradually become the main part of economic development over years. However, it is challenging for them to compete in the fast-changing business environment, especially with the changing demands of their stakeholders. In order to control and improve business processes, Management Control System is important for monitoring each process while Performance Measurement System, as an essential part, is a good way of managing goals and targets and help companies improve. Since the business process is closely related to stakeholders, it is necessary to study how small and medium-sized enterprises manage their stakeholders’ expectations to improve their use of performance measurements and control business processes. Findings: We have selected two small and medium-sized enterprises in Kronoberg County in Sweden for our case study. We have found that our research model based on literature is well explained more in detail in practice. Based on the literature, we identify that key stakeholders for small and medium-sized enterprises are basically primary stakeholders, including customers, suppliers, employees, owners/shareholders and community. Performance Measurement System can be used and developed by managing these stakeholders’ expectations. After collecting empirical data, we have discovered that competitors or other companies have an impact on the use of Performance Measurement System as well. Small and medium-sized enterprises also have several important stakeholders to consider and they try to develop and improve Performance Measurement System by managing their stakeholders’ expectations from different perspectives. Results: It is important for small and medium-sized enterprises to find out what their main stakeholders are first before they can manage their expectations. After identifying key stakeholders, different aspects of these stakeholders need to be considered. For instance, employees’ capability of working need to be measured and they have a big impact on Performance Measurement System use and development, especially in small and medium-sized enterprises. Suppliers and customers situations need to be considered since they may come from different regions or countries where there are political issues. Therefore, risks of doing business require enterprises to be flexible and react quickly. Managing these aspects regarding stakeholders is crucial for developing and improving Performance Measurement System in small and mediumsized enterprises.

How shall a business adapt its management control systems when learning machines enter the arena? Will the control system continue to focus on humans aspects and continue to consider a learning machine to be an automation tool as any other historically programmed computer? Learning machines introduces productivity capabilities that achieve very high levels of efficiency and quality. A learning machine can sort through large amounts of data and make conclusions difficult by a human mind. However, as learning machines become even more complex systems, they introduce an uncertainty not previously considered by automation tools. The algorithms can make their own associations, and the automation engineer will no longer know exactly how a learning machine produces its outcome. What is the motive for a learning machine’s decision? A learning machine in this context becomes more human-like compared to the older generation of automation computers. This thesis concludes that most contemporary Management Control System principles are relevant when deploying machine learning, but some are not. A Management Control System must in contradiction to a historically programmed computer, consider multiple human-like aspects while controlling a deployed learning machine. These conclusions are based on empirical data from web-articles, TED-talks, literature and questionnaires directed to contemporary companies using machine learning within their organizations.

Frågeställning: Vad motiverar ICA Gruppen respektive MAXI-butikerna till hållbarhetsarbete och hur skiljer sig deras hållbarhetsmål åt? Hur integreras ICA Gruppens hållbarhetsarbete i de olika MAXI-butikerna? Vilka strategier kännetecknar ICA Gruppens och MAXI-butikernas hållbarhetsarbete? Syfte: Syftet med uppsatsen är att beskriva samverkan mellan ICA Gruppens och mellansveriges handlarägda MAXI-butikers hållbarhetsarbete. Metod: Denna kvalitativa uppsats med en abduktiv ansats, baseras på primärdata från fem separata intervjuer med chefer från fyra olika MAXI-butiker och en hållbarhetsansvarig på ICA:s huvudkontor. Förutom intervjuer har vetenskapliga artiklar med relevanta teorier, forskningsrapporter inom hållbarhetsarbete och adekvat litteratur studerats. För att utvärdera resultatet, har det empiriska materialet analyserats genom kodning. Slutsats: Både ICA Gruppen och MAXI-butikerna har ekonomiska såväl som filantropiska incitament för hållbarhetsarbetet. Det som skiljer dem åt är att butikernas hållbarhetsarbete främst sker i dess närmiljö med konsumenten i åtanke medan ICA Gruppen vill göra en insats för världen. Genom dialog och demokratiska processer sätts gemensamma mål upp. Det finns riktlinjer och olika digitala verktyg samt coacher för att hjälpa butikerna i arbetet. I butikerna sker hållbarhetsinitiativen mer spontant än hos ICA Gruppen. Där är arbetet mer långsiktigt och strategiskt med en tanke på hur varumärket kan stärkas. / Research questions: What motivates ICA Gruppen and the MAXI stores for their sustainability efforts and how do their sustainability goals differ? How do the sustainability efforts of ICA Gruppen integrate throughout the Maxi stores? What strategies characterize the sustainability efforts of ICA Gruppen and the MAXI stores? Purpose: The purpose of this paper is to describe the interaction between ICA Gruppen and the independent MAXI stores of central Sweden, concerning their sustainability efforts. Method: This qualitative study with an abductive approach is based on primary data from five separate interviews with corporate managers of four MAXI stores and one of the CSR managers at the head office of the organisation. In addition to the interviews, scientific articles on relevant theories, research reports on sustainability efforts, and adequate literature have been studied. In order to evaluate the results, the empirical data has been analysed by coding. Conclusion: Both ICA Gruppen and the MAXI stores have financial as well as philanthropic incentives for their sustainability efforts. What differs is that the CSR efforts of the stores take place in the immediate vicinity of the customer, while ICA Gruppen wants to make an effort for the world. Through dialogue and democratic processes, common goals are set. There are guidelines and various digital tools as well as coaches to assist the stores. The stores’ CSR initiatives take place more spontaneously than at ICA Gruppen, where the work is more long-term and strategic, with a view on how the brand can be strengthened.

The diploma thesis is about management control system. The first part contains the analysis of the subject, the factors, components and tools of management control. In the second part is about the difference of management control in profit and non-profit organizations.

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.

Hybrid organizations that pursue both social mission and profit aims have been prevalent in our society for many decades. However, the importance of for-profit corporations’ positive social impact has been emphasized and scrutinized in recent few decades, attracting attention of both scholars and practitioners. This study builds on the existing strategy and control framework and proposes an extended conceptual framework for the link between strategic positioning and operational control for hybrid organizations that pursue both social mission and financial sustainability. By conducting a field study, I document three main findings. First, hybrid organizations differentiate themselves from each other by striking a unique balance between social mission and profit goals, and this unique balance determines unique strategic positioning of a hybrid organization. Second, hybrid organizations with different strategic positioning mobilize different dimensions of operational control to monitor their operating activities that support the unique balance between social mission and profit aims. Third, using the content analysis, I document that managerial attention placed on various dimensions of operational control on a daily basis vary across hybrid organizations with different strategic positioning as each organization configures different sets of operating activities to support its unique hybridity. / Business Administration/Interdisciplinary

京都大学 / 新制・課程博士 / 博士(経済学) / 甲第23446号 / 経博第644号 / 新制||経||299(附属図書館) / 京都大学大学院経済学研究科経済学専攻 / (主査)教授 澤邉 紀生, 教授 草野 真樹 講師 鈴木 寛之 / 学位規則第4条第1項該当 / Doctor of Economics / Kyoto University / DGAM

Contabilidade Gerencial e a Estratégia têm em comum a questão do desempenho organizacional, a primeira tem como objetivo medir o desempenho, a segunda se preocupa em como as organizações podem obter desempenho por meio de vantagens competitivas. Uma abordagem utilizada pela Estratégia é a Visão Baseada em Recursos, nessa ótica, o desempenho é potencializado pelas competências organizacionais da empresa, mas, nessa busca pelas competências, as organizações utilizam-se do Sistema de Controle Gerencial - SCG. Dependendo de como o SCG é utilizado, diagnóstica ou interativamente, ou uma combinação dos ambos, este pode contribuir para o desenvolvimento das competências e balancear as Tensões Dinâmicas e, indiretamente, influenciar o desempenho organizacional. Fundamentado no modelo teórico de Henri (2006), o objetivo deste trabalho foi contribuir para o entendimento deste relacionamento nas 1.000 maiores empresas brasileiras, utilizando a técnica estatística multivariada Modelagem de Equações Estruturais com o método de estimação Partial Least Square PLS. Os resultados em um total de 104 empresas indicam que (i) não existem evidências de relacionamento negativo entre o Uso Diagnóstico e o desenvolvimento de competências organizacionais, sugerindo que, no Brasil, o Uso Diagnóstico pode ter um menor componente disfuncional, e também, que este pode ser visto como uma rotina organizacional necessária para manter a organização dentro de um caminho planejado, o que não é incompatível com o desenvolvimento das competências; (ii) não existem relacionamentos significativos positivos entre desenvolvimento de competências e desempenho econômico, medido pelo Retorno sobre Patrimônio Líquido, o que é coerente com o estudo de Henri (2006), sugerindo que devem existir outras variáveis não contempladas no modelo, ou ainda que o indicador RSPL possa não ser uma proxy adequada de desempenho nos anos de 2005 a 2007; (iii) existe relacionamento positivo entre o Uso Interativo e o desenvolvimento de competências, com exceção do Empreendedorismo, o que é consistente com os resultados de Henri (2006); (iv) existe relacionamento positivo entre as Tensões Dinâmicas e as competências, o que está em linha com Henri (2006) e valida a teoria de que as tensões são importantes para busca da eficácia organizacional; (v) Uso Diagnóstico e Uso Interativo do SCG influenciam positivamente as Tensões Dinâmicas, podendo configurar o SCG como um recurso complementar na ótica da VBR; (vi) quando o desempenho é medido por auto-avaliação, ocorre uma alteração nos resultados dos relacionamentos entre competências e desempenho, com as competências Aprendizagem Organizacional e Orientação para Mercado influenciando positivamente o desempenho, indicando que estas duas competências/orientações devem ser estimuladas pelo uso do SCG. Os resultados da pesquisa estão sujeitos a algumas limitações, a principal delas refere-se ao fato que as respostas refletem a percepção dos profissionais de controladoria e finanças das empresas e a análise dos dados também não considerou a estratificação por setores econômicos. Estas limitações ensejam futuras pesquisas, como a sua replicação utilizando outro perfil de respondente, a realização de estudos de casos em empresas com diferentes culturas e desempenhos, bem como estudos que aprofundem a dimensão uso com competências específicas e mesmos construtos oriundos de outros campos de conhecimento. / Managerial Accounting and the Strategy have in common the issue of organizational performance; the first has as the objective of performance measuring the second focuses on how the organizations can obtain performance through competitive advantages. An approach used by the Strategy is the Resource-Based View, through this point of view, the performance is maximized by the company organizational competences, but in this competences search, the organizations use the Management Control System - MCS. Depending on how the MCS is used diagnostically or interactively, or in a combination of both, this can contribute to the competences development and the dynamic tensions balance and indirectly, influence the organizational performance. Originated by the Henri (2006) theoretical model this study proposal is to contribute for this relationship understanding in the 1,000 Brazilian biggest companies, using the multivariate statistic technique Structural Equation Modeling with the estimation method Partial Least Square PLS. The result in a total of 104 companies indicates that (i) there are no evidences of negative relationship between the diagnostic use and the organizational competences development, suggesting that in Brazil, the diagnostic use can have a minor dysfunctional component, and also, that the diagnostic use can be seen as an organizational routine needed to maintain the organization in a planned path, which is not incompatible with the competences development ; (ii) there are no meaningful positive relationships between the competence development and the economical performance, measured by the Return on Equity, which is coherent with the Henri (2006), suggesting that there must be other variables not contemplated in the model, or even that the indicator ROE might not be an adequate proxy of development in the years of 2005-2007; (iii) there is a relationship between the interactive use and the development of competences, excepting the enterprising, which is consistent with Henri (2006) results; there is a positive relation between the dynamic tensions and the competences, which is aligned with Henri (2006) and validates the theory that the tensions are important for the search of the organizational effectiveness (v) diagnostic use and interactive use of the MCS have a positive influence on the dynamic tensions, being able to configure the MCS as an additional resource in the RBV framework ; (vi) when the development measurement is made by self-evaluation, there happens a results change of the relations between competences and performance, with the organizational learning competences and market orientation having a positive influence on the performance, indicating that this two competences/orientations must be stimulates by the MCS use. The research results have some limitation; the main one is that the answers reflect the perception of corporate controllers and finance managers The data analyses did not take in account the stratification by economical sector. These limitations enhance future researches, such as its reply using others professional profiles ; the use cases study methodology in companies with different cultural and performance profiles, and more accurate studies of the usage dimension of specific competences and the same construct deriving from other fields of knowledge.