Tillväxt och ekonomistyrning förstärker varandra simultant då en växande företagsstorlek har en positiv inverkan på utvecklingen av ekonomistyrning. Samtidigt möjliggör en välanpassad ekonomistyrning en fortsatt hög tillväxttakt via dess förmåga att hantera tillväxthämmande faktorer. Utvecklingen av ekonomistyrning påverkas av en kombination av interna och externa drivare. / Growth and management control systems influence each other. The emergence of management control systems are driven by both external and internal factors. Management control systems do not stimulate growth in itself, but is necessary for enabling continued growth.

<p>Background: Inter-organisational ways of working have become more and more common during the last decades. In order to attain efficiency and productivity, such inter-organisational relationships need to be governed and controlled. However, studies have shown that inadequate control is one of the main reasons for why inter-organisational relationships fail. One of the means that can be used for governing and controlling a business is management control. The use of management control in inter-organisational contexts is a quite unexplored area of research at the present time, which might seem somewhat surprising considering the fact that inadequate control is a common explanation for why inter-organisational relationships fail. </p><p>Purpose: The purpose of this thesis is to describe management control in horizontal inter-organisational relationships, as well as to analyse the design of inter-organisational management control systems, using relation specific characteristics as a starting point. </p><p>Delimitation: The possible influence that trust might have on inter- organisational management control will not be discussed in this thesis. </p><p>Realisation: A case study of a network consisting of three companies that jointly develop a fuel cell air supply system for vehicle applications. The empirical data was gathered through visits at each of the three companies, including an interview with each company’s general manager. </p><p>Conclusions: The character of inter-organisational relationships can change over time, which might make it necessary to change inter-organisational management control systems. Some aspects that should be kept in mind when designing an inter-organisational management control system are: the match between the relationship and the control system, the openness within the relationship, the balance between control and commitment, as well as the trade- off between the costs and the benefits of a certain system. The possible effect that external factors might have on inter-organisational management control is yet another aspect that should be considered.</p>

Background Previous research in the area of knowledge management shows that projectbased organizations often struggle with their employees resistance to shareknowledge with colleagues for reasons of self-interest. Other research show thatimplementing incentives to stimulate knowledge sharing behaviors has beenproven efficient. However, the fact that no previous research has touched uponthe topic in the context of project based organizations, motivated us to immerseourselves in the area. Purpose The purpose of this study was to map how incentives stimulate knowledgesharing in project based organizations. Method A qualitative single-case study performed with semi-structured interviews on thedepartment of medical systems at project based Sectra AB. Conclusion The study highlights the value of combining incentives with clan control formotivating knowledge sharing in project based organizations. It indicates thatproject based organizations with help from incentives can stimulate knowledgesharing behaviors, both directly and indirectly.

This exploratory study explores how management control systems influence job stressors. More specifically, this study seeks to unravel the mechanisms by which budget and KPI controls influence job stressors. In our study we use the well-established Job Demand - Job Control - Job Support Model to compare previous research on job stressors with our case study. We interview Controllers and Managers at a manufacturing company within the industrial industry. Data was collected through semi-structured interviews and analysed through thematic content analysis. Our study discovers various combinations of how budget and KPI controls influence job stressors. We unravel four mechanisms by which budget and KPI controls influence job stressors. The identified mechanisms are Involvement, Comparability, Predictability, and Rationalization, in where involvement is shown to be most prominent.

Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag. Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS. Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag. / Purpose: The purpose of this paper is to study and map out to what extent the use of management control systems vary between small and large companies in their ambition to decrease sick leave. Method: To fulfill the purpose of this study, we have used a deductive approach. We have conducted telephone interviews with 60 randomly selected consultancy companies within the accounting and legal field. The data has been analyzed using the computer software SPSS. Conclusion: We have come to the conclusion that the use of management control systems vary between small and large companies in three of four aspects, namely, the use of KPI’s, costs accounting and preventive measures.

Hållbarhetsbegreppet har fått allt större betydelse. I bankvärlden, är det inte en fråga om, utan hur ett företag ska arbeta med hållbarhet. För att uppnå hållbarhet är det viktigt att förstå hur en strategi måste genomföras, ständigt utvecklas och kontrolleras, för att resultaten ska följa i enlighetmed de strategiska målen. / Background:The  concept  of  sustainability  has  gained  increasing  relevance.  In  thebanking world, it is not a matter of if, but how a company should work with sustainability. To achieve sustainability it is important to understand how a strategy must be implemented, constantly developed and controlled for the results to follow in accordance with the strategic objectives.Purpose: The purpose of this paper is to identify Swedbank's on going work with its sustainability strategy and describe the factors which have affected the control to increase knowledge of how a large financial services company work with sustainability in order to achieve strategic objectives. Methodology: To achieve the purpose, we have worked from a deductive approach where theory provided the framework for empirical data collection. Semi- structured qualitative interviews were conducted with representatives from various levels of the case study company, Swedbank, and these formed the basis of the empirical material. Findings:              We conclude that the factors that are most important for service organizations in the continuous control of sustainability are: a strong culture which is based on values rooted in sustainability, a clear communication, organizational structure that encourages responsibility and leadership that include employees in decision making.

Many start-ups fail or never achieve their full potential due to founder’s resistance to delegate. Yet our understanding of delegation in entrepreneurship is limited to research on later events in the organizational life cycle with a key focus on succession and exit. Moreover, the existing research focuses on single entrepreneurs; however, many new ventures are created by teams and decisions around delegation of authority are critical, even amongst the founding entrepreneurs within the venture team. Accordingly, the purpose of this dissertation research was to understand when and how delegation occurs in modern new ventures, and how it enhances or undermines new venture survival and growth, with a particular interest in exploring the role of psychological ownership in delegation practice. To understand the phenomenon of interest, I conducted a qualitative study, involving in-depth interviews and non-participative observation, in five growing technology start-ups. In doing so, I utilized the existing literatures on new venture growth, founder delegation, psychological ownership/territoriality and management control systems that more or less address delegation in entrepreneurship. As well, I incorporated other literatures based upon the emerging findings, namely entrepreneurial leadership and agency/stewardship theory. To my knowledge, this work is one of the first of its kind to examine early delegation activities in new ventures. It has the potential to make a number of significant and multi-disciplinary contributions. First, it fills in the gap of knowledge in new venture growth literature, the school of dynamic growth models in particular, where empirical evidence that addresses people management challenges at critical transition points is rare and needed (Phelps et al., 2007), by elucidating the occurrence of new venture delegation. Second, it contributes to psychological ownership and territoriality research being among the first to empirically explore psychological ownership over dynamic objects like business ideas and new ventures, as well as the impact of psychological ownership and the territorial behavior associated with it on delegation in entrepreneurship. This study extends our understanding of psychological ownership and territoriality and facilitates future research on many important organizational phenomena related to psychological issues in entrepreneurial contexts. Third, it enriches founder delegation research by expanding its focus onto the critical delegation events before entrepreneurial succession/exit, since the experience that founders gain through early delegation activities significantly influences their departure decisions, which is recognized as the most critical event in most firms (Hofer & Charan, 1984; Carroll, 1984). In addition, I identify the application of the theories regarding management control systems and agency/stewardship theory in early delegation in the context of entrepreneurship. / Graduate / 2019-07-31

Bakgrund Byggföretagen står för en väsentlig del av det svenska näringslivet och har de senaste åren upplevt en hög omsättningstillväxt. Dessa företag arbetar i en projektbaserad miljö vilket skapar ett behov av en styrning för att hantera alla projekt ur ett helhetsperspektiv. Med hjälp av Project Portfolio Management kan byggföretagen hantera den risk och låga marginaler som präglar branschen och i bästa fall öka sin lönsamhet. Syfte Syftet med denna studie är att skapa en helhetsbild av hur hanteringen av projektportföljen ser ut i svenska byggföretag och att analysera vilka faktorer som är betydelsefulla vid projekturvalet. Detta sker genom att utveckla en teoretiskt förankrad referensram som sedan används för att analysera byggföretagens process för hanteringen av företagets projektportfölj. Metod Studien är baserad på en kvalitativ forskningsmetod där semi-strukturerade intervjuer genomförts med beslutsfattare och chefer inom respektive byggföretag. Intervjuerna har genomförts för att söka efter mönster och samband mellan de studerade byggföretagens hantering av projektportföljen. Slutsats De svenska byggföretagens hantering av projektportföljen sker i en decentraliserad organisation där graden av formell styrning varierar beroende på företagets storlek. En formalisering av byggföretagens PPM kan bidra till förbättrad riskhantering och en möjlighet för ökad lönsamhet. Resurser, tid och kompetens är grundläggande kriterier för att byggföretaget ska kunna ta sig an ett projekt. Vem kunden är och vad det är för typ av projekt har också en betydelse då byggföretagen är riskaverta och föredrar att ge sig in i projekt de är duktiga på. / Background The construction industry represents a vital part of the Swedish GDP and have been experiencing a high revenue growth during the last years. The construction companies work in a project based environment which calls for a holistic management system. Using Project Portfolio Management, the construction companies can manage their risks and low profit margins that characterizes the industry and in best case scenario increase their margins. Purpose The purpose of this thesis is to create a holistic view of the management of the project portfolio in Swedish construction companies and to analyze which factors are important in the project selection process. This is done by developing a theoretically-based reference frame that is used to analyze the construction companies process for managing their project portfolios. Method The thesis is based on a qualitative research method where semistructured interviews were conducted with decision makers and managers within each construction company. Interviews have been conducted to search for patterns and relationships between the studied construction companies' management of the project portfolio. Conclusio The management of the Swedish construction companies’ project portfolios occurs in decentralized organizations where the degree of formal management varies depending on the size of the company. A formalization of construction companies' PPM can contribute to improved risk management and an opportunity for increased profitability. Resources, time and skills are fundamental criterias for the construction company to be able to undertake a project. Other significant criterias in this process are the customer and the type of project.

This is an exploration into how large companies, well placed in the sustainability field, embed sustainability in their corporate practice through the use of management controls. This was investigated empirically based on a case study of Solvay S.A. The framework by Crutzen et al. (2017), with its pattern approach to sustainability management controls, was employed in this study as a theoretical lens and as a tool for the evaluation of data output. Evidence indicates systemic and systematic deployment of formal management controls to direct the sustainability performance within the Group.  Such technocratic institutionalization of sustainability through formal controls is topped by the application of informal cultural controls, concrete signals of which were identified in relation to sustainability. The paper concludes that the researched Group deploys a full package of formal and informal management control mechanisms for sustainability.

A partir da metade do século passado, a industrialização no Brasil entrou numa fase de grande expansão gerando um aumento na demanda por combustíveis. Neste contexto, a indústria petrolífera tomou um grau de importância espetacular que continua até hoje. O desempenho das empresas ligadas a cadeia de valor de combustíveis passaram a ser importantes para toda a economia, quer pela influência nos custos, como no mercado de capitais, pelos grandes investimentos que requerem. O presente estudo visa analisar os sistemas de controle gerencial das empresas Petróleo Brasileiro S/A (Petrobras) e Shell Brasil Ltda. Tendo como objetivo verificar se os seus sistemas de controle gerenciais estão aderentes a literatura sobre esse tema. A pesquisa de estudo de caso múltiplo foi executada através de entrevista com gerentes das duas petrolíferas sobre objetivos organizacionais, contabilidade por responsabilidade, processo orçamentário, balanced scorecard (BSC) e Enterprise Resource Planning (ERP). Também foram coletadas informações institucionais publicadas pelas duas empresas. / Since the last half of the past century, the industrialization in Brazil had entered a phase of great expansion, increasing the demand for fuels. In this context, the petrol industry had achieved a high degree of importance that continues today. The companies linked with the value chain of fuels had a performance that started to be important for the whole economy, either by the influence on the costs, as in the capital market, or by the high investments that they required. The present study analyzes the management control systems of Petróleo Brasileiro S/A (Petrobras) and Shell Brasil Ltda, aiming to verify whether their management control systems are adapted to the literature on this topic. The multiple case research was done through interviews with managers of the two petrol companies about organizational targets, responsibility accounting, budgeting, balanced scorecard (BSC) and Enterprises Resource Planning (ERP). It was also collected institutional information published by the two companies.