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.

Bakgrund: Att företag bedriver projekt har blivit allt vanligare under de senaste årtiondena.Projekt beskrivs ofta utifrån den tidsbegränsning som omgärdar det där projektet är uniktsamtidigt som det är en del av företagets historia och den framtida förmågan att bedrivaprojektarbete. Det har visat sig svårt att styra projekt med utgångspunkt i de modeller somskapats för traditionella organisationer och därför finns det behov av ökad kunskap kring hurstyrning kan förstås i förhållande till projekt. Syfte: Syftet med den här studien är att bidra till ökad förståelse kring vilka likheter ochskillnader det finns i vad som leder till förändring i olika projekt och hur styrningen avprojektet kan förstås utifrån företagets styrsystem. Metod: Studien bygger på en undersökning av två projekt och de företag projekten är en delav. Studien har en kvalitativ ansats där semistrukturerade intervjuer använts för insamlingav data. Slutsats: Styrningens förändring i projekt kan inte enbart förklaras genom att studeranutida och situationsbaserade variabler. Nutida och situationsbaserade variabler är viktigaför att förstå varför styrningen förändras men genom att studera företagens och projektenshistoria kan styrningens förändring bättre förklaras. Den inverkan som projektledaren ochprojektmedlemmarna får på styrningens förändring är viktig för att förklara varförstyrningen förändras utifrån olika utgångspunkter i olika projekt. / Background: The fact that companies carry out projects have become more common inrecent decades. Projects are often described based on the time limit that surrounds theproject where the project is unique while it is part of the company's history and the futureability to conduct project work. It has proved difficult to control projects based on the modelscreated for traditional organizations and there is a need for increased knowledge on howcontrol can be understood in relation to projects. Aim: The aim of this study is to contribute to increased understanding of the similarities anddifferences in what leads to change in different projects and how the management of projectscan be understood from the company's control system. Methodology: This study is based on two projects and the companies the projects are partof. The study has a qualitative approach in which semistructured interviews were used fordata collection. Conclusions: Management's change in projects can not only be explained by studyingcurrent and situational variables. Current and situational variables are important tounderstand why management changes, but by studying the history of companies andprojects, the change of management can be better explained. The impact of the projectmanager and project members on the change of control is important in explaining whymanagement changes based on different starting points in different projects.

Hållbarhet är ett ämne som uppmärksammas allt mer i samhället och framförallt i klädbranschen, då det är en av de branscher som har störst negativ påverkan på miljön. Som konsekvens av den ökade medvetenheten ställs klädföretagen inför en utmaning att möta de nya förhållandena. Malmi och Browns modell “Management Control Systems as a Package” skapades för att underlätta implementering av verksamhetsstyrning i företag. Modellen har sedan vidareutvecklats för att även inkludera hållbarhet, vilket anses vara en nödvändighet för att förbli varaktiga på marknaden. Detta är dock något företag ofta misslyckas med då det fortfarande finns många utmaningar och osäkerhet gällande implementering av hållbarhet i sin verksamhetsstyrning.

Bakgrund: Under de två senaste decennierna har efterfrågan på hållbarhetsinformation ökat vilket har lett till införandet av tvingande reglering på hållbarhetsrapportering, exempelvis genom Direktiv 2014/95/EU. Till följd av tvingande hållbarhetsrapportering måste företag implementera hållbarhetsstyrning för att efterleva kraven på hållbarhetsrapportering.  Syfte: Syftet med studien är att förklara hur hållbarhetsstyrning i företag har påverkats till följd av tvingande reglering på hållbarhetsrapportering och hur hållbarhetsstyrning har påverkat rapporteringskvaliteten på hållbarhetsinformation. Metod: En kvantitativ metod genom innehållsanalys och kvasiexperiment ligger till grund för studien. Innehållsanalysen genomförs på tio svenska börsnoterade företags års- och hållbarhetsrapporter för räkenskapsåren 2013–2022.  Resultat: Resultatet visar att tvingande reglering har ett positivt samband med hållbarhetsstyrning. Kulturella-, administrativa- och cybernetiska kontroller har haft störst ökning till följd av tvingande reglering. Vidare förekommer ett positivt samband mellan hållbarhetsstyrning och rapporteringskvalitet. Kunskapsbidrag: Studien bidrar till litteraturen om sambandet mellan hållbarhetsstyrning och hållbarhetsrapportering. Vidare bidrar studien med metodologiskt bidrag genom ett konstruerat hållbarhetsstyrningsindex. / Background: Increasing demand for sustainability information during the last two decades has led to enactment of mandatory sustainability reporting, for example through Directive 2014/95/EU. As a result of mandatory sustainability reporting, companies must integrate sustainability management control systems to comply with reporting requirements.  Purpose: The purpose of this paper is to explain how sustainability management has been affected due to mandatory reporting on sustainability and how sustainability management has affected the quality of sustainability reporting. Research method: The study applies a quantitative method through content analysis and quasi-experiments. The content analysis is carried out on ten Swedish listed companies’ annual- and sustainability reports for the fiscal years 2013-2022. Results: The result shows that mandatory regulation has a positive relationship with sustainability management. Cultural-, administrative- and cybernetic controls have had the greatest increase due to mandatory regulation. Furthermore, there is a positive relationship between sustainability management and reporting quality.  Contributions: This study contributes to the literature on the relationship between sustainability management and sustainability reporting. It also makes a methodological contribution through a constructed sustainability management control index.

Verksamhetsstyrning är centralt för alla organisationer. En populär metod är Balanced Scorecard (BSC) men hur detta bör anpassas och användas råder det delade meningar om. Sedan tidigare finns det många studier om själva implementeringsfasen och därav ämnar denna studie att undersöka bibehållandet av BSC. Erfarna ledare med lång erfarenhet kring BSC står i centrum och vad de anser är viktigt för att upprätthålla balanserad verksamhetsstyrning samt vilka motiv som ligger bakom. Vi genomförde en kvalitativ studie, där målstyrt urval med kriteriestyrd inriktning i huvudsak tillämpades. Fem personer i ledande befattning intervjuades utifrån deras erfarenheter av att jobba med BSC. Intervjuerna spelades in, transkriberades och kodades för att sedan analyseras genom en teoretisk analysmodell. Denna modell har vi själva skapat genom att sammanställa meningsskiljaktigheter och luckor samt avsaknad av åsikter inom tidigare litteratur. Modellen användes sedan för att analysera empirin. Resultaten som kommit fram genom denna studie visar att det finns områden som påverkar, främjar och hämmar balanserad verksamhetsstyrning. Dessa behöver hanteras, kombineras och anpassas efter den egna verksamheten vidare visar studien att BSC är en metod som skapar förutsättningar för att bibehålla en balanserad verksamhetsstyrning, förutsatt att metoden används på rätt sätt. / Business Management is central to all organizations, a popular approach is the Balanced Scorecard (BSC), but how this method should be adapted and used prevails over shared opinions. There have been many previous studies on the actual implementation phase and therefore this study intends to investigate the maintenance phase of BSC. At the centre of this study is experienced leaders with extensive BSC experience and their views about which motives that are critical when successfully maintaining a balanced operations management.We conducted a qualitative study, in which a goal-driven selection with criteria-driven focus was mainly applied. Five people in senior positions were interviewed about their experience working with BSC. The interviews were recorded, transcribed and coded and then analyzed by a theoretical analysis model created by ourselves. The model was compiled by disagreements, gaps and lack of opinions in BSC literature and research articles. The model was then used to analyze the empirical data.The results that emerged from this study showed that there are areas that affect, promote and inhibit balanced operations management. These areas need to be handled, combined and adapted to their own operations, furthermore the study also shows that BSC is a method that creates conditions for sustaining a balanced business management, given that the method is used correctly. The study is written in Swedish.

Jämställdhet är ett omdebatterat ämne som får allt mer uppmärksamhet i dagens samhälle och blivit en allt viktigare del av den svenska politiken. För att arbeta för jämställdhet har Sveriges regering beslutat att ha jämställdhetsintegrering som strategi. 2013 skrev Luleå kommun under den europeiska deklarationen för jämställdhet (CEMR-deklarationen) vilket innebär ett tydligt engagemang för att arbeta mot att bli en jämställd kommun. Examensarbetet syftar till att skapa förståelse för hur en kommunal verksamhet tillämpar målstyrning för att integrera jämställdhet i organisationen och hur målstyrning i praktiken används ur ett vertikalt perspektiv. För att besvara studiens syfte har en fallstudie på Luleå kommun genomförts, där fem anställda på olika hierarkiska nivåer inom kommunen deltagit i intervjuer. Utöver intervjuer har interna styrdokument studerats. För att vidare besvara våra forskningsfrågor har begreppen anpassning- och omvandlingstolkning använts för att skapa förståelse för jämställdhetsarbetet. Uppsatsen bygger på en deduktiv metod med induktiva inslag där tidigare forskning kring jämställdhetsintegrering använts för att förstå det empiriskt insamlade materialet. Resultatet från studien visar att Luleå kommuns styrdokument huvudsakligen förhåller sig till anpassningstolkning med fokus på kortsiktiga mål. Resultatet visar också att samspelet mellan de organisatoriska nivåerna inte ger rätt förutsättningar för jämställdhetsarbetets vertikala resa. Resultatet visar att medvetenhet kring att omvandlingstolkningen finns, men att arbetet idag främst handlar om att synliggöra obalanser och reglera omedelbara orättvisor med fokus på anpassningstolkning. Uppsatsens slutsats är att den kunskap inom ämnet stannar högt upp i organisationen vilket medför att jämställdhetsarbetet huvudsakligen innefattar anpassningstolkningen. Studien visar att styrning mot jämställdhet är komplex och att målstyrning medför att jämställdhetsintegrering huvudsakligen tolkas utifrån anpassningstolkning. Avslutningsvis konstateras att om än medvetenhet kring omvandlingstolkningen verkar finnas, tycks de kvalitativa aspekterna av jämställdhet i dagsläget inte “fångas” genom målstyrning. / Gender equality is a discussed topic that is gaining increasing attention in today's society and has become an increasingly important part of Swedish politics. To work towards gender equality, the Swedish government has decided to have gender mainstreaming as a strategy. In 2013, Luleå municipality signed the European Declaration for Gender Equality (The CEMR- declaration), which implicates a clear commitment to work towards becoming an equal municipality. The purpose of this study is to create an understanding of how a municipality applies management by objectives to integrate gender equality into the organization and how management by objectives is used in practice from a vertical perspective. To answer the study's purpose, a case study at Luleå municipality has been carried out, where five employees at various hierarchical levels within the organization participated in interviews. In addition to interviews, internal documents have been studied. In order to further answer our research questions the concepts of adaptation and conversion interpretation have been used to create an understanding of gender equality work.   The thesis is based on a deductive method with inductive elements, where previous research on gender mainstreaming has been used to understand the empirically collected material. The result of the study shows that Luleå municipality’s governing documents mainly relate to the adaptation interpretation with a focus on short-term goals. The results also show that the interaction between the organizational levels does not provide the right conditions for the vertical journey of gender equality work. The result shows that awareness of the transformation interpretation exist, but that the work today mainly is about making imbalances visible and regulating immediate inequalities with a focus on the adaption interpretation. The conclusion of the thesis is that the knowledge on the subject stays on higher levels in the organization, which indicates that gender equality work mainly involves the adaptation interpretation. The study shows that governance towards gender equality is complex and that management by objectives allows gender mainstreaming to be interpreted primarily on the basis of adaptation interpretation. Finally, it is stated that, although awareness of the transformation interpretation seems to exist, the qualitative aspects of gender equality does not seem to be "caught" by management by objectives.

La RSE qui est concept ancien a connu un regain de légitimité ces dernières années avec les injonctions du développement durable. En effet la RSE doit traduire les dimensions du développement durable à l’échelle des entreprises. Il s’agit pour les organisations de gérer les dimensions économiques, sociales et environnementales. Le pilotage de ces trois dimensions doit procurer à l’entreprise une performance globale. Le concept de performance globale pose un défi managérial au sein des organisations et particulièrement au contrôle de gestion en termes de dimensions à piloter. Des outils de pilotage notamment les tableaux de bord prospectifs ont été mis en place pour apporter des réponses mais il semble que les réponses apportées soient insuffisantes. Les allers-retours entre le terrain et la littérature nous ont amené à positionner notre question de recherche sur le rôle du contrôleur de gestion. Cette approche nous a permis de dégager des propositions significatives sur l’implication du contrôleur de gestion dans le pilotage de la performance globale à l’issue de notre deuxième phase terrain. Au regard de nos résultats, le contrôleur de gestion facilite le pilotage de la performance globale. Cependant certains facteurs organisationnels doivent être réunis pour créer une implication forte du contrôleur de gestion dans le pilotage de la performance globale. / CSR, which is an old concept, has experienced a renewal of legitimacy in recent years with the injunctions of sustainable development. CSR must reflect the dimensions of sustainable development at the corporate level. It's about organizations managing the economic, social and environmental dimensions. The management of these three dimensions must provide the company with global performance. The concept of global performance poses a managerial challenge within organizations and particularly to management control in terms of dimensions to be piloted. Piloting tools, particularly the balanced scorecards, have been put in place to provide answers, but it seems that the answers provided are insufficient. The back and forth between the field and the literature led us to position our research question on the role of the controller. This approach allowed us to draw significant proposals on the involvement of the management controller in the management of global performance at the end of our second field phase. In view of our results, the management controller facilitates the management of global performance. However, certain organizational factors must be brought together to create a strong involvement of the management controller in steering overall performance.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / O objetivo desta pesquisa foi verificar os impactos ocasionados pelo processo de internacionalização sobre o sistema de controle gerencial em duas empresas brasileiras: a Lupatech S/A que atua no ramo de Metal-mecânica e a Di Solle Cutelaria no ramo de Aço inox. Deste modo, o estudo compara a relação entre os sistemas de controle gerencial utilizado pelas empresas, com a estrutura teórica apresentada, buscando evidenciar as modificações causadas em função do processo de internacionalização. Na revisão de literatura procurou-se discutir inicialmente as principais características do sistema de controle gerencial, as perspectivas contemporâneas relacionadas ao ambiente, ciclo de vida das organizações e alguns instrumentos utilizados no controle gerencial. Em seguida, foram abordadas as teorias que analisam o processo de internacionalização das empresas e por fim, o sistema de controle gerencial em ambiente internacionalizado. Foi definido um plano de referência para nortear o estudo. Em virtude das características e propósitos desta pesquisa utilizou-se na metodologia aplicada a pesquisa exploratória do tipo exploratório-descritiva, por meio do método de estudo de caso, por possibilitar um alcance maior no nível de profundidade sobre o tema e permitir maior poder de análise de uma ou mais organizações, através da comparação destas com os modelos idealizados nas literaturas existentes. O método de coleta utilizado foi à entrevista aplicada: ao Controller, ao gerente de exportação e ao gerente comercial das empresas pesquisadas. Os resultados obtidos nesta pesquisa constataram que a internacionalização não foi à única variável responsável pela mudança do sistema de controle gerencial utilizado pelas empresas. No mais, o controle gerencial das empresas em muitos aspectos aproximam-se do que foi apresentado na revisão de literatura. / The objective was to evaluate the impacts caused by the process of internationalization of the management control system in two Brazilian companies: Lupatech S / A that operates in the field of metal-mechanics and Di Solle cutlery in the field of stainless steel. Thus, the study compares the relationship between management control systems used by the company with the theoretical framework presented, seeking to highlight the changes brought about due process of internationalization. In the literature review sought to initially discuss the main features of management control system, the contemporary perspectives related to the environment, life cycle of organizations and some tools used in management control. Were then discussed the theories on the internationalization process of firms and finally the system of management control in international environment. We defined a plane to guide the study. Because of the characteristics and purposes of this research was used in the methodology of the exploratory research exploratory, descriptive, using the method of case study, by allowing a greater range in the level of depth on the subject and allow more powerful analysis one or more organizations, by comparing these with the idealized models in existing literature. The collection method used was the interview apply: the controller, the export manager and business manager of the companies surveyed. The results of this research found that internationalization was not the only variable responsible for change management control system used by companies. In addition, the management controls of companies in many respects are similar to what was presented in the literature review.

A partir das narrativas escritas por carnavalescos, o carnaval ganha forma pelas mãos de ferreiros, marceneiros, costureiras, bordadeiras e artesãos. Das favelas para o mundo, as escolas de samba do Rio de Janeiro se organizaram e, juntas, conquistaram respeito e prestígio que se materializaram por meio da construção de um Sambódromo, da Cidade do Samba, dentre outras. Realizou-se estudo de casos de natureza exploratória em que se utilizou fonte de dados primários e secundários, visando verificar as características do sistema de controle gerencial e o processo de internacionalização das escolas de samba. A questão geral é: Os sistemas de controle gerenciais das escolas de samba da cidade do Rio de Janeiro são influenciados pelo fenômeno da internacionalização? Os achados da pesquisa mostram que não, da mesma forma que alguns pesquisadores já observaram que existem circunstâncias em que o processo de internacionalização não implica, necessariamente, em grande complexidade e sofisticação do sistema de controle de gestão. / As from narratives writings, the carnival earns form for the hands of blacksmiths, cabinetmakers, dressmakers and craftsmen. Of the "favelas" for the world, the samba schools of Rio de Janeiro self-organized and, together, conquered respect and prestige that if materialized for half of the construction of the one "Sambódromo", and a City of Samba, out of other. A study was carried out in cases of exploratory nature of using source of primary and secondary data, in order to verify the characteristics of the system of management control and the process of internationalization of the samba schools. The general question is: The management control systems of the samba schools in Rio de Janeiro are influenced by the phenomenon of internationalization? The findings of the survey show that no, the same way that some researchers have observed that there are circumstances in which the process of internationalization does not necessarily implies in great complexity and sophistication of the management control system.

Atualmente, diversos fatores tornam o setor das empresas prestadoras de serviços o mais importante da economia brasileira. Esse é o setor da economia que mais cresce e mais emprega trabalhadores. Ele representava em 2006, 85,8% das empresas do país, crescendo 34% durante o período compreendido entre os anos de 1999 a 2006. Realizou-se estudo de casos de natureza descritiva com dados primários e secundários, objetivando-se estudar a relação em termos de proximidade ou afastamento do sistema de controle de gestão de cinco empresas familiares prestadoras de serviços, com o plano referencial extraído da literatura pesquisada. O objetivo da pesquisa foi responder a seguinte questão: o sistema de controle gerencial das empresas pesquisadas possui relação de proximidade ou afastamento com os determinantes encontrados na literatura sobre o assunto? Os resultados demonstram que o sistema de controle gerencial das empresas pesquisadas, possui relação de proximidade com os determinantes encontrados na literatura sobre o assunto.