Proefschrift Universiteit Maastricht. / Lit. opg.: p. 123-130. - Met samenvatting in het Nederlands.

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Proefschrift Universiteit van Amsterdam. / Met een samenvatting in het Nederlands.

Title: Long term cost efficiency through green management control systems.Authors: Nancy Vukania &Xiaochen QinSupervisor: Åsa Karin-EngstrandBackground: The worldwide financial crisis of 2008 has reconfigured the economic turf leading to a more uncertain and turbulent playing field – a greater challenge for business strategy and the quest for optimization- The oil price hike of 2008 (Furlong 2010)1 caused its rippling effect to affect various cost categories including energy, labor and logistics thus causing a roller coaster business decision making process regarding outsourcing, off shoring and internal control and cutting short the decision making term to make room for adjustments. Amidst this high volatility and turbulence of factor markets coupled with fierce competitor activity, organizations are being drawn towards alternative sources of cost advantage which can enable them pursue long-term profitability.Aim: With this research, we intend to introduce an idea of cost efficiency which in the long term has the potential to develop into cost leadership for mature public organizations who are facing uncontrollable instabilities from the external business eco-system as well as international legislation regarding environmental sustainability (United Nations Framework Convention on Climate Change)2. We aim to do this through studying an Energy performance contracting (EPC) project currently being undertaken by Landstinget I Östergotland (LIO), the county council of the province of Östergotland in Sweden.Results: We aim to prove- based on the results of the studied EPC project and the literature on green technology and management control systems- that the interplay of green technological systems and management control techniques can in the long term achieve substantial cost saving and profit making differentials that are sustainable, eco-friendly and subject to further development.Key Phrases/Words: Cost strategy, Management control, Green technology, Long-term SustainabilityPaper Type: Research Paper

Doctoraalscriptie Rotterdam. / Lit. opg.: bl. 59-62. - Met een samenvatting in het Nederlands en Engels.

Proefschrift Universiteit Maastricht. / Met lit. opg. - Met samenvatting in het Nederlands.

Background: The idea of MCSs operating together in a package is not a new concept. However, not many empirical studies have been made where MCSs have been studied as a package despite studies showing the importance in doing so. The assessment of the performance implications of MCSPs has traditionally been limited to financial measures. Theory suggests that the performance of a MCSP ought to be assessed on a broader scale than conventional output measures. Organizational ambidexterity has been positively associated with a broad variety of performance measures and thus it is used as an assessment tool in this study in response to the need for performance measurement on a broader scale than financial output. Purpose: The purpose of this study is to describe the MCSP in two different phases in the case organization and assess how the MCSP in these two phases promotes the organization’s ability to achieve organizational ambidexterity. Methodology: This study uses a qualitative research strategy and is limited to a single case study in a R&D organization within a Swedish medical technology company. Semistructured qualitative interviews have been used to collect empirical data. Conclusion: The MCSP in the two phases is composed of different MCSs that were found to be used differently. Within the MCSP in both phases, several linkages were revealed between control elements and that some MCSs function to achieve the purposes of other MCSs. This study further concludes that the MCSP of the current phase was found to promote organizational ambidexterity better than the MCSP in the previous phase due to it promoting a better balance between exploitation and exploration.

Background Exploring literature about interactive management control systems and its role in organizations working with innovation and technologies. Aim Research how companies working with innovation use interactive management control systems to solve various problems. The contribution will be to determine what kind of problems can be solved with these methods. Finally, the contribution will focus on new ways of using management control systems in this kind of organizations. Methodology It is a case study which includes qualitative analysis through interviews and observation. Findings Companies can use interactive management control systems as a non-invasive method forrunning the company with the main focus on motivating and inspiring employees as well as stimulating idea-seeking and reducing the operational and strategic uncertainties.

The study explores the role of management control systems in a strategy formulation process, this by viewing management control systems as a package and addressing its role in the Value Based Health Care (VBHC) strategy formulation process at Uppsala University Hospital. Previous studies exploring the relationship between management control systems and strategy have found the relationship to be interrelated and that management control systems can take either an interactive or diagnostic role. However, these studies are limited in their approach as they do not address management control systems as a package, thus failing to capture the importance of informal control systems and the impact separate controls have on each other. Applying a case study design using semi-structured interviews, the study partly supports the findings of earlier studies emphasizing how management control systems can be classified and used for both interactive as well as diagnostic purposes. The study however, expands the view of earlier research by emphasizing how diagnostic controls should be further classified as either enforcing or reinforcing control systems, as well as emphasizing the importance of timing for understanding the different roles of management control systems in a strategy formulation process.

Titel: Miljömässigt ansvarstagande – En studie om hur fastighetsbolag använder det miljömässiga ansvarstagandet för att tillfredsställa sina olika intressenter. Nivå: Kandidatuppsats i ämnet Företagsekonomi, 15 hp. Författare: Sandra Nilsson och Marcus Johansson Handledare: Eva Berggren Datum: Vårterminen 2019 Nyckelord: Corporate Social Responsibility, Intressentteorin, Management Control Systems. Problemdiskussion: Aspekter att ta hänsyn till vid fastighetsförvaltning framkommer både under planering och uppbyggnad men uppkommer även vid förvaltning. Caroll (2015) understryker att det ansvarstagande som företag besitter omfattas av normer, standarder, värderingar och förväntningar som återspeglas i vad konsumenter, anställda och andra intressenter anser är berättigade. Dessa intressenter återspeglas i intressentteorin, vilket synliggör företagens centrala aktörer i sin omgivning. Ett företag förlorar möjligheten att maximera värde om en viktig intressent blir ignorerade eller behandlad illa. Problemformulering: Hur använder fastighetsbolag miljömässigt ansvarstagande inom CSR för att tillfredsställa sina olika intressenter? Metod: Med utgångspunkt i att problemet är av förståelsekaraktär har författarna använt sig av en kvalitativ undersökningsmetod med fem valda respondenter för att generera en förståelse för problemformuleringen. Författarna har även använt sig av sekundära data i form av litteratur och tidigare forskning inom ämnet. Denna data har sedan bearbetats och analyserats och författarna har utifrån detta presenterat slutsatser. Slutsats: Flertalet av de miljömässiga ansvarstagandena styrs utefter att tillfredsställa fastighetsbolagens olika intressenter. Det miljömässiga ansvarstagandet används för att kontrollera verksamheten, leverantörer, hyresgäster och övriga intressenter. Det genererar fördelar i form av att finansieringen förbättras, bättre markfördelning från kommuner och en attraktiv arbetsplats för studenter. Kunskapsbidrag: Intressenter har en nyckelroll i beslut om befintliga och nya miljömässiga ansvarstaganden. Att ett fastighetsbolag har valt att arbeta med det miljömässiga ansvarstagandet inom CSR tolkar vi som en betydande faktor för intressenterna.