Examensarbete (4FE18E), Civilekonomprogrammet – Controller, Ekonomihögskolan vid Linnéuniversitetet i Växjö, VT 2023. Titel: ”Fallerar den ena, fallerar den andra” - En studie av relationen mellan kulturell- och cybernetisk verksamhetsstyrning i Sparbanken Eken Bakgrund och problem: Tidigare forskning har riktat fokus mot enskilda styrsystem och studerat dessa isolerade från varandra, något som bidragit till att ”antingen-eller-förhållanden” satt sin prägel och begränsat studiernas resultat. Kulturell styrning har i flera av dessa studier porträtterats som det nav vilket binder samman organisationer och skapar regler eller normerför att förklara och vägleda. Samtidigt går det att ställa sig frågande till om cybernetisk styrning fungerar utan hänsyn till andra system, eller om de är beroende av en specifik tolkning baserad på värderingar, antaganden och normer, för att fungera. Med utgångspunkten att cybernetiska kontroller är starkt beroende av tolkning, finns det en klar fördel av att studera verksamhetsstyrsystem i relation till varandra, inte var för sig. Förvånansvärt nog är det få studier som faktiskt lyckats precisera betydelsen av relationen mellan kulturell- och cybernetisk styrning. Tidigare studier har fångat relationen genom begreppen samspel och balans men inte beskrivit systemens relation på djupet. Med anledning av att system ofta studerats isolerade från varandra krävs studier som fördjupar förståelsen för relationen mellan kulturell- och cybernetisk styrning. Syfte och frågeställningar: Syftet med studien är att fördjupa förståelsen för relationen mellan kulturell- och cybernetisk styrning. Frågeställningarna som väglett undersökningen är hur kulturell styrning kommer till uttryck i cybernetiska styrmedel samt hur cybernetisk styrning kommer till uttryck i kulturella styrmedel. Metod och genomförande: Studien präglades av en kvalitativ forskningsansats med ett deduktivt angreppssätt. För att besvara frågeställningarna var Sparbanken Eken fallföretag, en bank med andra incitament för styrning än de som genomsyrar större banker. Insamlingen av empiriskt material utgick från semi-strukturerade intervjuer på olika hierarkiska nivåer, från ledning till medarbetare, dokument samt deltagande observationer. Det empiriska materialet bidrog till en förståelse för hur kulturell- och cybernetisk styrning kan tänka sig relatera till varandra och hur de bidrar till varandras utfall. I analysen sammanstrålades referensramen meddet empiriska materialet vilka det genom senare kunde dras slutsatser utifrån. Detta mynnade ut i ett nytt synsätt för hur relationen mellan kulturell- och cybernetisk styrning kan bli sedd. Slutsats: Relationen mellan systemen kommer till uttryck genom symbios. Därmed är systemen beroende av varandra och påverkas, på ett eller annat sätt, mer eller mindre, utav händelser i respektive system. Det som binder samman systemen är företags arbetssätt. På så vis kan arbetssättet för framställning av budget eller mål inom cybernetisk styrning, få inverkan på värderingar inom kulturell styrning. Värderingar kan sedan bli grunden för subkulturer vilka på ett gynnsamt eller missgynnsamt sätt kan påverka utfall inom cybernetisk styrning. Subkulturer med stort engagemang för styrning och de mål som satts upp inom cybernetisk styrning, påverkar sedermera utfallen av dessa genom arbetssättet. Därmed går det inte att se vart den ena styrningen börjar och slutar, de arbetar ständigt i symbios med varandra och är i starka beroendeställningar till varandras framgångar. Fallerar den ena, fallerar den andra. / Master thesis (4FE18E), Master of Science in Business and Economics, School of Business and Economics at Linnaeus University in Växjö, Spring 2023. Title: ”If one fails, the other fails” - A study about the relationship between cultural- and cybernetic management controls in Sparbanken Eken Background and problem: Previous research have focused on single control systems and studied these isolated from each other which has contributed to that “either-or-relationships” has left its’ mark and limited the studies’ results. Cultural controls have in many of these studies been portrayed as the hub that ties organizations together and creates rules or norms to explain and guide. At the same time, it is possible to raise questions about whether cybernetic controls function without consideration to other systems, or if they are dependent on a specific mode of interpretation based on values, convictions, and norms, to work. With the premise that cybernetic controls are strongly dependent on interpretations, there is a clear advantage of studying management controls systems in relation to each other, not one by one. Surprisingly enough, few studies have managed to pinpoint the importance of the relationship between cultural- and cybernetic controls. Previous studies have captured the relationship by using the concepts interplay and balance but have not been able to describe the systems’ relationship in depth. Since systems is usually studied isolated from each other, there is a need for studies that deepens the understanding for the relationship between cultural- and cybernetic controls. Purpose and research questions: The purpose of the study is to deepen the understanding of the relationship between cultural- and cybernetic controls. The research questions that have guided the study are how cultural controls is expressed through cybernetic means of control and how cybernetic controls is expressed through cultural means of controls. Method and implementation: The implementation of the study was characterized by a qualitative research approach with a deductive nearing. To answer the research questions, Sparbanken Eken acted case company, a bank with other incentives regarding control than those permeating bigger banks. The collection of empirical material was based on semi-structured interviews on different hierarchical levels ranging from corporate management to co-workers, documents, and participatory observations. The empirical material contributed to an understanding for how cultural- and cybernetic control systems could relate to each other and how they contribute to each other’s results. In the analysis section, the frame of reference and the empirical material converged, through which conclusions later could be drawn from. This resulted in a new outlook for how the relationship between cultural- and cybernetic controls can be seen. Conclusion: The relationship between the systems is expressed through symbiosis. Hence, the systems are dependent on each other and are affected by, in one way or another, more or less, events in the respective systems. What ties the systems together is the company’s way of working. Thus, the way of working when constructing budget or goals within the cybernetic control system, will influence values in the cultural control system. Further, values may become the ground for subcultures which in a favourable or non-favourable way can affect outcomes in the cybernetic control system. Subcultures with great commitment to controls and goals set within the cybernetic control system, further affects the outcomes of these through the way of working. Thus, it is not possible to declare where one control system starts or ends, they work simultaneously in symbiosis with each other and are in strong dependency positions for eachother’s success. If one fails, the other fails.

It is essential for the survival of the mining industry to look at the effective streamlining of organisations that can survive in the downturn in the gold cycle and meet the state demands placed on the industry. This study outlines challenges in South African gold mines and investigates the fit of the strategy implementation with the theory of implementing strategy on through the combined organisational design approach of looking at organisational structure, strategic and management control systems and organisational culture as well as corporate governance and strategic leadership. The research focus is on the implementation of generic strategies in South African gold mines pertaining to general industry issues such as strategies to address profitability and sustainability, dealing with the regulatory framework in terms of state intervention in the minerals sectors (SIMS), the Social and Labour Plan (SLP) and the Minerals and Petroleum Development Act of 2002, amended 2013 (MPRDA) and socio-economic concerns through the mining charter and wage demands. The purpose of the research is to explore how management perceives the implementation of strategies in general, without specific attention to the strategies developed for the organisation. The research will explore strategy implementation in South African gold mines and test the theory for the implementation of strategy. The research design is a qualitative study with individual semi-structured interviews. Participants were purposefully selected based on their experience in management roles in South African gold mines. The results of testing the developed theory-based strategy implementation against the practical application of strategy implementation shows an acceptable match in terms of corporate governance and strategic and management control systems. Gaps are identified in terms of organisational structure and culture. Strategic leadership and the strategic implementation plan show larger gaps compared to the theory, which is a concern. Though sound strategies may be in place, implementation fails. The absence of strategy implementation plans is noticeable and not linked back to strategic leadership. / MCom (Business Management), North-West University, Potchefstroom Campus, 2014

It is essential for the survival of the mining industry to look at the effective streamlining of organisations that can survive in the downturn in the gold cycle and meet the state demands placed on the industry. This study outlines challenges in South African gold mines and investigates the fit of the strategy implementation with the theory of implementing strategy on through the combined organisational design approach of looking at organisational structure, strategic and management control systems and organisational culture as well as corporate governance and strategic leadership. The research focus is on the implementation of generic strategies in South African gold mines pertaining to general industry issues such as strategies to address profitability and sustainability, dealing with the regulatory framework in terms of state intervention in the minerals sectors (SIMS), the Social and Labour Plan (SLP) and the Minerals and Petroleum Development Act of 2002, amended 2013 (MPRDA) and socio-economic concerns through the mining charter and wage demands. The purpose of the research is to explore how management perceives the implementation of strategies in general, without specific attention to the strategies developed for the organisation. The research will explore strategy implementation in South African gold mines and test the theory for the implementation of strategy. The research design is a qualitative study with individual semi-structured interviews. Participants were purposefully selected based on their experience in management roles in South African gold mines. The results of testing the developed theory-based strategy implementation against the practical application of strategy implementation shows an acceptable match in terms of corporate governance and strategic and management control systems. Gaps are identified in terms of organisational structure and culture. Strategic leadership and the strategic implementation plan show larger gaps compared to the theory, which is a concern. Though sound strategies may be in place, implementation fails. The absence of strategy implementation plans is noticeable and not linked back to strategic leadership. / MCom (Business Management), North-West University, Potchefstroom Campus, 2014

Bakgrund och problem: Mindre företag är en viktig del av Sveriges ekonomi, därmed blir frågan om mindre företags överlevnad och tillväxtproblem relevant att se till. Studien undersöker därmed hur och varför företagsstyrning utvecklas i små företag, och hur förändrad företagsstyrning förebygger ytterligare tillväxt. Syfte: Rapportens övergripande syfte är att visa på vilket sätt ett företags ekonomistyrning, organisationsstyrning och strategistyrning förändras under tillväxtprocessen, samt redogöra för de bakomliggande orsakerna till varför styrningen förändras. Studien undersöker även vilken påverkan dessa faktorer har haft på företagets tillväxt. Metod: Baserat på studiens frågeställning och syfte ansågs fallstudien vara det mest lämpade metodvalet. Därmed valdes enfallsstudien ut. Det empiriska materialet samlades in genom semistrukturerade intervjuer, med kompletterande information från ytterligare dokument och tidningsartiklar. Slutsats: Tillverkningsföretaget AD-Trä har genomgått en framgångsrik tillväxtprocess sedan början av 1990-talet. Denna studie söker att finna hur strategistyrningen, ekonomistyrningen samt organisationstyrningen har förändrats under tillväxtprocessen, samt lokalisera de bakomliggande orsakerna till varför styrningen har förändrats. / Background and problem: Small business enterprises is a substantial part of the Swedish economy, therefore is it relevant to research what makes smaller enterprises survive on the market how smaller enterprises must adapt during economic growth. This study examines how and why control systems is developed, and used, in small business enterprises and how they change during economic growth. Purpose: The overall purpose of the study is to show how a company’s management control system, organization and strategy change during economic growth, and why it changes. The study also examines the impact that these factors have on the company’s growth. Method: Based on the framing of question and the purpose of the study a case study was considered the best option, where one company was specifically selected. The empirical material was gathered through semi-structured interviews, which was supplemented with secondary documents and articles. Conclusion: The manufacturing company AD-Trä has gone through a successful period of economic growth since the beginning of the 1990s. This study examines how strategic, economic and organizational management control has changed during this growth, and also locate the reasons behind why the control systems has changed. <img src="file:///page8image14280" />

Inledning: På senare tid har mer uppmärksamhet dragits till fördelarna med fysiska butiker, speciellt nu med en ökad konkurrens på nätet. Det har lett till att företag har gått från att enbart bedriva e-handel till att även komplettera med att etablera fysisk butik; clicks to bricks. När företag förändrar sin strategi måste de också anpassa sin ekonomistyrning.   Syfte: Syftet med studien är att bidra med kunskap genom att hitta mönster i hur ekonomistyrningen förändrats i samband med etableringen av fysiska butiker hos företag som startat som e-handelsföretag.   Metod: Två företag som genomfört förändringen clicks to bricks har legat till grund för denna studie. För att bringa klarhet i vår frågeställning har semistrukturerade intervjuer genomförts med respektive företag.   Slutsats: Företag som har genomgått clicks to bricks har upplevt både interna och externa förändringar som resulterat i ett ökat behov av formella styrmedel, där budget och kortsiktig planering har varit extra framträdande. MCS har blivit mer öppet för att snabbt kunna hantera förändringar som sker. Somliga verktyg i ekonomistyrningen, såsom företagskultur, har inte av vad som framkommit i denna studie förändrats efter etableringen av fysisk butik. I andra verktyg har det tillkommit moment; bland annat kräver fysisk butik andra mätsystem samt används verktyg i ekonomistyrningen i andra syften än tidigare.   Nyckelord: clicks to bricks, ekonomistyrning, situationsanpassning, MCS-paket / Introduction: Lately, more attention has been drawn to the benefits of physical stores, particularly now with an increased competition on the web. This has led companies to go from only selling online to also complement the e-commerce by establishing physical stores; clicks to bricks. When companies change their strategy, they also have to adapt their MCS. Purpose: The purpose of this study is to contribute knowledge by finding patterns in how the MCS has changed companies going from clicks to bricks. Methodology: Two companies that’ve gone from clicks to bricks have been the basis for this study. To clarify our issue, semi-structured interviews were conducted with each company. Conclusion: Companies that’ve gone from clicks to bricks have experienced both internal and external changes that resulted in an increased need for formal controls, where budget and short-term planning have been particularly prominent. The MCS has been more open to be able to quickly handle sudden changes as they occur. Some controls in the MCS, such as the business culture, hasn’t from this study's findings been affected. In other controls elements have been added; physical stores' requires other measurements, among others. Also some MCS controls are now used for other purposes than before clicks to bricks.   Key words: clicks to bricks, management control systems, contingency, MCS as a package

Bakgrund - Projektbaserade företag är en organisationsform som har växt mycket i popularitet under de senaste åren och står idag för en stor del av vår världsekonomi. Projekt bygger på att det finns specifika mål, en tydlig tidsram samt vetskap om tillgängliga resurser. Detta har medfört ett ökat fokus på litteratur som försöker bidra till att förklara design av styrsystem i projektbaserade organisationer. Syfte - Syftet med studien är att bidra till förståelsen för vilka likheter och skillnader som finns mellan projektbaserade företags styrsystem och hur de förklaras av kontextuella faktorer samt företagens förändring över tid. Metod - Denna studie baseras på fem olika fallföretag i en projektbaserad kontext. Studien är av kvalitativ karaktär och empirin är insamlad via semistrukturerade intervjuer hos ABB, Skanska, ÅF, PEAB samt CGI. Slutsatser - Resultatet visar att det finns stora samband mellan styrning, kontextuella faktorer samt organisatoriskt lärande. Att inkludera en förändringsaspekt gör att vi kan förstå varför styrsystem utvecklas olika inom projektföretag vilket inte de mer befintliga statiska teorierna klarar av. Organisatoriskt lärande är en viktig del i att förklara utformning av styrsystem samt varför de skiljer mellan olika företag. / Background – Working in projects is a way of organizing which has experienced a big rise in popularity over the recent years and accounts for a large proportion of the global economy. Projects are based on specific objectives, a defined timeframe and knowledge of available resources. This has brought increased attention to literature that aims to explain the design behind management control systems in project-based organizations. Aim - The aim of this paper is to contribute to the understanding of the similarities and differences existing between project-based organizations management control systems and how these can be explained by contextual variables as well as how organizations change over time. Methodology - This paper is based on five different case studies of project based organizations. The research design is qualitative and the data has been gathered from semi-structured interviews with employees at ABB, Skanska, ÅF, PEAB and CGI. Conclusions - The results from this paper shows that there are a connection between management control systems, contextual variables and organizational learning. By including an aspect of change it is possible to understand why management control systems develop differently from each other which is not covered in the existing, more static, literature. Organizational learning is a key aspect in explaining the design of management control systems and why it differ between organizations.

The purpose of this thesis is to analyze and provide a deeper understanding of how the national culture of China affects the use of formal and informal management control systems of Swedish firms, operating in China. In order to conduct this research, relevant theories concerning internationalization, culture and management control systems were gathered and analyzed in relation to each other. This resulted in a conceptual framework, which illustrates the interrelationships between the concepts. Thereafter, this was used as the ground to which the empirical findings were analyzed and compared to. The analysis chapter involves a discussion of the similarities and dissimilarities between theory and empirical data, which leads to the conclusions of this study. This is lastly followed by theoretical implications, practical implications and recommendations, limitations and suggestions for further research.   The study has been conducted with a qualitative research method, in order to obtain a deeper understanding of how national culture can affect the use of  management control systems of Swedish firms in China. Further, due to the unexplored and limited research area of this complex subject, the study followed an abductive approach.   The findings of this research indicate that the Chinese culture affects the use of formal control systems, in which they are used extensively within Swedish firms, operating  in China. However, the national culture of China does not have an effect on the informal control systems of Swedish firms. Nevertheless, the use of the informal control systems should not be undermined, as the use of these triggers for more innovation and creativity among the members of an organization. This in turn could lead to Swedish firms operating more efficiently in the Chinese market. This research can be valuable for Swedish firms that wish to internationalize to the Chinese market, as well as firms operating in China with concerns regarding the use of management control systems in relation to the culture.

Sustainability is becoming increasingly more important for companies as the public demands that companies are more transparent and act in a responsible manner. This thesis researches what role management control systems play when implementing and working with sustainability. This was done by interviewing CSO’s and controllers as well as examining annual financial and sustainability reports at three large Swedish firms, all praised for their sustainability work. The data was compared between the case companies and analysed by using the management control systems framework by Malmi and Brown (2008). The findings show that the cultural controls coupled with the administrative controls have the most important role to play when implementing sustainability, as they provide the basis for the other control systems. These other control systems have currently a much smaller role to play as there are still challenges connected to sustainability that hinder the use of these control systems to their full potential. The findings further show that the key to implementing sustainability lies in the company’s ability to find and create business cases concerning sustainability as this help aligning the sustainability goals with the business goals and overall strategy.

Empresas familiares são o principal tipo de empresa ao redor do mundo. No Brasil são responsáveis por 50% do PIB e geram 85% dos empregos formais. Por possuírem a influência da família no negócio, os mecanismos de controle gerencial adotados por essas empresas tendem a ser informais e baseados em confiança. Estudos na área de contabilidade gerencial em empresas familiares demonstram que a adoção de sistemas de controle gerencial trazem benefícios econômicos e podem auxiliar na implementação de estratégias e facilitar processos de sucessão. No entanto, falta compreensão na academia sobre como ocorre o processo de adoção de sistemas de controle gerencial em empresas familiares e qual a influência da família e dos valores familiares neste processo. Este estudo buscou entender como os valores familiares, a presença da família na gestão e a interação entre os atores organizacionais influenciam o processo de adoção de SCG em empresas familiares. Para atingir este objetivo, foi conduzido um estudo de caso em uma empresa familiar que possui membros da família na gestão e passou por um processo de adoção de sistemas de controle gerencial. Foram realizadas entrevistas com gestores familiares e não familiares e coletados documentos considerados relevantes para o entendimento do fenômeno estudado. A análise foi feita utilizando-se a técnica de análise de conteúdo temática à luz do quadro teórico proposto por ter Bogt e Scapens (2014), baseado na Velha Economia Institucional (Old Institutional Economics). Os resultados evidenciados neste estudo demonstram como o contexto organizacional, os valores familiares no negócio e a racionalidade dos atores organizacionais direcionaram a escolha, o processo de adoção e a institucionalização do sistema de controle gerencial no caso estudado. Este estudo contribui para a literatura demonstrando que o uso do quadro teórico proposto por ter Bogt e Scapens (2014) é apropriado para entender como ocorre o processo de adoção de SCG por empresas familiares e fornecendo explicações para resultados conflitantes (Songini & Gnan, 2015; Speckbacher &Wentges, 2012), sugerindo que além da presença de membros da família na gestão, as instituições internas (como os valores familiares) e externas precisam ser considerados quando se busca entender a adoção de SCG em empresas familiares. / Family firms are the most prevalent type of companies in Brazil and throughout the world, contributing to 50% of the brazilian GDP and 85% of the employment rate. Given that the family is involved in the business, control mechanisms in these firms are more likely to be informal and trust-based. Academic research shows that the use of management control systems can result in better economic performance, promote strategy implementation and support succession processes. Nevertheless, there is a gap on the understanding of how management control systems adoption process happen and what is the influence of the family values on this process. Drawing on a case study carried out on a family firm managed by family members that recently adopted a management control systems this studies aims to shed light on how family values, the presence of family managers and the interaction between organizational actors influences management control systems adoption. Interviews were conducted with family and non-family managers and relevant documents were collected. The collected data was analyzed guided by ter Bogt e Scapens (2014) framework, based on Old Institutional Economics. The results shows how the presence of a family manager e the family values can influence adoption process and the institutionalization of management control systems in family firms. The organizational context, family values and the agency of organizational actors directed management control systems choice and the adoption process on the family firm studied. This study contributions to the academic literature are twofold: Firstly, the use of ter Bogt e Scapens (2014) framework is suitable to understand how MCS adoption processes occurs on family firms. Secondly, providing explanations for conflicting results (Songini & Gnan, 2015; Speckbacher & Wentges, 2012), suggesting that in addition to family managers presence both internal (family values) and external institutions must be accounted for when seeking to understand the adoption of MCS in family firms.

Este trabalho teve como objetivo estudar o sistema de controle gerencial como fator de influência na transição entre estágios do Ciclo de Vida Organizacional de uma empresa familiar brasileira. Embora as empresas familiares são a forma predominante de negócios no mundo inteiro, as pesquisas em Contabilidade Gerencial, considerando suas peculiaridades na gestão, ainda são escassas. A teoria do Ciclo de Vida Organizacional visa classificar as diversas etapas do ciclo de vida das organizações de acordo com as características ao longo de sua existência, desde o nascimento, passando pelo crescimento, maturidade, possível renovação e eventual declínio; por outro lado o sistema de controle gerencial age como facilitador viabilizando a estruturação e definição de metas e estratégias, direcionando as ações de acordo com os objetivos da organização. Com isso, a presente pesquisa procura compreender como o sistema de controle gerencial, apoiado no modelo de (Malmi e Brown, 2008), podem ter influenciado, no sentido de ter viabilizado a empresa a passar pelas diversas etapas em seu ciclo de vida até o estágio atual. O estudo foi realizado em um grupo educacional privado, com mais de 50 anos de existência, que começou com apenas duas salas de aula e hoje é um dos maiores grupos privados no ramo educacional no país, gerenciado ainda por um dos fundadores, em conjunto com a segunda geração. Quanto à metodologia, foi adotada como estratégia de pesquisa o estudo de caso longitudinal retrospectivo, de natureza qualitativa. Para a coleta de dados, foram utilizadas múltiplas fontes de pesquisa, como a observação direta, análise de documentações e entrevistas semiestruturadas para identificação dos diversos estágios e entendimento da evolução do sistema de controle gerencial ao longo do tempo, além de aplicação de questionário para identificação do ciclo de vida atual da empresa. Entre as contribuições do estudo, destacam-se, as dinâmicas do sistema de controle gerencial como fator de sustentação e viabilização na mudança de estágios, assim como a identificação de subestágios de transição não identificados de forma explícita nas teorias de ciclo de vida organizacional ou estudos cross sectionals. O estudo de caso demonstrou as características de gestão, enquanto empresa familiar, o desenvolvimento e evolução do sistema de controle gerencial viabilizando as transições entre estágios, especialmente do estágio do Crescimento para a Maturidade e da Maturidade para Renovação, onde é necessário um período de preparação e reorganização dos controles para avançar nos estágios do ciclo de vida organizacional. / The study seeks to describe and understand the role of management control systems as factor of influence in the Organizational Life Cycle as result of a case study in a 50-year-old Brazilian University family-controlled business as it has been transformed from a small education business to one of the biggest private conglomerate of Universities in Brazil. Although familiar firms are predominant form of business around the world, the studies considering their peculiarities of management in managerial accounting are scarce. Organizational Life Cycle categorizes the various stages of firms considering predominant characteristics in each life cycle. Management control systems works offering tools to establish and direct actions in order to accomplish organizational goals. This study attempts to understand the nature of familiar management and dynamic of management control systems based in the framework of Malmi e Brown (2008) through Planning, Cybernetic controls, Reward and Compensation, Administrative Controls and Cultural Controls acting as influence becoming viable the development of the organization through Organizational Life Cycle stages. The research method for the study is a longitudinal case study using qualitative methodology where data for analyses are gathered from multiple sources including document analysis, observations, semi-structured interviews to identify the various stages and the level of management control systems, furthermore, a questionnaire was applied to identify the actual stage of Organization Life Cycle. Contributions of this work to the literature involves understanding the nature and peculiarities of familiar business through stages, their values and the adoption of management control system as factor of evolvement in the organizational life cycle and the identification of sub-stages in life cycle not presented in the traditional models or cross sectionals studies. The Case demonstrated characteristics of controls and involvement of the family during the various stages of Family Business, the role of management control systems as factor of influence in maintenance or development in Organizational Life Cycle, transition time (sub-stages) whereas it is necessary preparation and implementation of controls to achieve advanced stages, especially to Maturity and Renewal stages.