Hållbar utveckling och Corporate Social Responsibility är två aktuella koncept vars popularitet har ökat de senaste årtiondena. Till följd av utvecklingen kommunicerar många företag hållbarhet i syfte att skapa legitimitet. Det krävs dock att organisationerna på ett genuint vis integrerar hållbarhet i verksamheten för att kunna bidra till en hållbar utveckling. Det är därför aktuellt att ta stöd i ekonomistyrningen som är en central del i organisationers strategiskapande. Studien avser därför att undersöka hur fastighetsföretag implementerar hållbarhet genom sin ekonomistyrning och hur dessa hållbara styrmedel uppfattas och påverkar de anställdas beteende i praktiken. För uppfyllandet av studiens syfte har problemområdet studerats utifrån Management Control Systems Package och huruvida modellens inkluderade styrverktyg går att applicera på en hållbar ekonomistyrning. Vidare har studien en kvalitativ metod där både ledning och anställda har intervjuats från fem svenska fastighetsföretag. Genom att intervjua två perspektiv syftar studien till att fånga in kunskap och upplevelser från flera nivåer av en organisation. Studiens resultat tyder på att hållbarhet kommer till uttryck genom samtliga delar av Management Control Systems Package. Planeringsverktyg tillämpas både genom lång- och kortsiktig planering samt målskapande. Cybernetiska styrverktyg används i samband med budgeteringsprocesser och vid uppföljning av måluppfyllelse. Av de presenterade styrverktygen var belöning sällsynt förekommande för att styra mot hållbarhet. Det var samtidigt flera av de studerade fastighetsföretagen som uttryckte intresse för att eventuellt utveckla tydliga belöningssystem kopplat till hållbarhetsarbetet. Mindre tydliga belöningssystem var dessutom redan förekommande i form av erkännande och uppmuntrande ord. Fortsättningsvis var olika administrativa styrverktyg det som tillämpades mest frekvent i form av bolagsstyrning, organisationsstruktur, policys och andra styrdokument. Utöver administrativa styrverktyg var även kultur ett betydelsefullt styrverktyg i förhållande till hållbarhetsarbetet som kom till uttryck genom starka värderingar, rekryteringsprocesser och symboler. Vidare påvisade forskningsresultatet att attityden bland de anställda är att hållbarhet är en naturlig del av arbetsuppgifterna. Styrverktygen genererade ökad motivation samt incitament och vägledning till hållbara beslut. / Sustainable development and Corporate Social Responsibility are two contemporary concepts whose popularity has increased during recent decades. As a result of these developments many companies are communicating sustainability in order to create legitimacy. However, the organization is required to genuinely integrate sustainability into their operations in order to contribute to a sustainable development. It is therefore relevant to apply management accounting, which is considered a central part of the strategy making process. The study therefore intends to research the implementation of sustainability through management accounting in real estate companies and how sustainable controls are perceived and affect employee behavior in practice. To fulfill the purpose of the study, the problem has been studied through the model of Management Control Systems Package and it has been questioned whether its included control tools can be applied to sustainable management accounting. Furthermore, the study has a qualitative method where both management and employees have been interviewed from five Swedish real estate companies. Since interviewing two perspectives the study aims to capture knowledge and experiences from several levels of an organization. The results of the study indicate that sustainability is indeed expressed through the Management Control Systems Package. Planning tools are applied through both long- and short-term planning and creating of objectives. Cybernetic control tools are used in relation to the budgeting process and the monitoring of objectives. Rewards were identified as a rarely used control tool. There was however several of the studied real estate companies who expressed interest in possibly developing a reward system linked to sustainability work. In addition, less distinct reward systems were already existing in terms of recognition and encouragement. Furthermore, administrative control were the most frequently used tools and was expressed through corporate governance, organizational structure, policies and other governing documents. Lastly, culture was also an important control tool in relation to sustainability work, which was expressed through strong values, recruitment processes and symbols. In regard to employees, the research results show that sustainability is considered a natural part of their work. In addition, the control tools generated increased motivation as well as incentives and guidance for sustainable decisions.

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.

The research adds to current management control system and textile and fashion management literature by developing a MCS framework which is specially targeting startups within the textile and fashion industry in order to implement and scale sustainability initiatives. The framework provides potential to impact and facilitate managers to foster sustainable development. Given the lack of research and the resulting lack of knowledge and understanding of sustainable development from a managerial perspective in the textile and fashion context, this research adds knowledge by examining fashion startups which find themselves at the development phase of MCSs.

BAKGRUND: En lösning på det rådande klimathotet är en samhällsomställning till cirkulär ekonomi, vilket kräver att företag anammar cirkulära affärsmodeller. SMF, små och medelstora företag, utgör en stor del av alla företag som påverkas av denna förändring. En cirkulär affärsmodell innebär att nya beteenden och prestationer ska uppmuntras och detta görs med hjälp av den ekonomiska styrningen. I denna samhällsomställning blir det därför relevant att undersöka hur den ekonomiska styrningen ska utformas i SMF med cirkulära affärsmodeller. SYFTE: Studiens syfte är att bidra med kunskap om hur ekonomisk styrning utformas i SMF med cirkulära affärsmodeller. Detta görs genom att analysera hur styrverktyg utformas och kombineras i styrpaketen i SMF med cirkulära affärsmodeller. GENOMFÖRANDE: Studien är en kvalitativ multipel fallstudie. Det empiriska materialet består av nio intervjuer som genomförts i tre fallföretag. Det empiriska materialet har sedan används för att identifiera likheter och skillnader mellan fallföretagen för att kunna dra slutsatser om företagens ekonomiska styrning. SLUTSATS: Studien visar att SMF, som vanligtvis har svag formell styrning, utformar starkare formell styrning då den administrativa styrningen och den långsiktiga planeringen ökar i betydelse och med en cirkulär affärsmodell. De informella styrverktygen är starkare än de formella styrverktygen och viktiga för den cirkulära affärsmodellen. Därmed existerar fortfarande en obalans i kombinationen mellan formella och informella styrverktyg men balansen blir något jämnare i och med en cirkulär affärsmodell. / BACKGROUND: One solution to the threat of climate change is the societal conversion to circular economy, which requires companies to develop and use circular business models. SMEs, small and medium sized enterprises, constitutes a large part of the companies that are affected by this change. A circular business model implies that new behaviors and performances must be encouraged by the companies. This is done through management control. Therefore, it is relevant to research how management control systems in SMEs with circular business models are formulated. AIM: The aim of the study is to contribute with knowledge about how management control systems are formulated in SMEs with circular business models. This is achieved by analysis of how individual management control systems are formulated and combined in a management control system package within SMEs with circular business models. COMPLETION: This study is a qualitative multiple case study. The empirical data consists of nine interviews, conducted in three case companies. The empirical data has been used to identify similarities and differences between the case companies in order to draw conclusions regarding the management control systems within these firms. CONCLUSION: This study shows that SMEs, who usually possesses weak formal controls, formulate stronger formal controls because the administrative controls and the long-range planning have a greater significance in a circular business model. The informal controls are stronger than the formal controls and important for the circular business model. Therefore, there is still imbalance between the combination of formal and informal controls, although the balance improves somewhat in a circular business model. / Mistra REES