Denna uppsats behandlar ämnet budgetslack samt olika faktorers påverkan inom tre skildaverksamheter. Budgetslack är vanligt förekommande inom de flesta verksamheter och sessom ett problem som minskar verksamheters konkurrenskraft. Det råder dock delademeningar om vilka faktorer som ökar respektive minskar existensen av slack samtförekommande studier som motsäger varandra. Vi ansåg därför att det vore intressant attstudera ämnet närmare och valde att fördjupa oss i hur faktorerna budgetstyrning,företagsmiljö, agerande i eget intresse, informationsasymmetri, deltagandegrad ibudgetförhandlingen samt budgetmålens inverkan samverkar. Utifrån vår empiriska dataupprättade vi en egen modell som visar hur dessa faktorer påverkade förekomsten av slackinom de tre olika verksamheterna.Syftet med denna uppsats är att förstå hur olika faktorers påverkan på budgetslack skiljer sigåt mellan olika verksamheter. Vidare syftar studien till att presentera existerande attitydersamt förekomsten av budgetslack.Resultatet av vår studie visade att olika faktorers påverkan på budgetslack skiljer sig åtberoende på vilken typ av verksamhet det gäller. Vi identifierade slack av något slag inomåtminstone två verksamheter men inte några förebyggande åtgärder. Detta kan i det ena falletbero på att slack inte ansågs existera och i det andra på att det inte var något somprioriterades. Utöver de påverkande faktorer som nämndes i teorin har vi även identifierat enhög kostnadskontroll som en åtgärdande faktor av slack. Vidare har vi i denna studie sett attslack inte nödvändigtvis måste vara något dåligt då det bland annat bidrar till en högarbetstillfredsställelse och ansvarskänsla hos personalen vilket i sin tur minskar förekomstenav det så kallade ”dåliga” slacket. / Program: Civilekonomprogrammet

Esta pesquisa investiga a relação entre estilo de liderança, definição de uso do sistema de controle gerencial (SCG) e inovação tecnológica. Fundamentado nas lideranças transformacional e transacional (Bass, 2008) e no modelo de alavancas de controle de Simons (1995a), este estudo explora o estilo de liderança como um antecedente da definição de uso do sistema de controle gerencial e o papel de seus diferentes tipos de uso (sistemas de crenças, interativo, diagnóstico e de restrições) na inovação tecnológica. A partir de um levantamento realizado com questionário eletrônico, os achados obtidos geram contribuições relevantes para a pesquisa em controle gerencial, ainda que não possam ser atribuídos de maneira generalizada, mas sim em relação a uma amostra de 164 empresas, a maioria de grande porte. Com emprego da técnica de modelagem de equações estruturais, foram encontradas evidências de que a liderança transformacional é um antecedente do uso interativo do SCG e do sistema de crenças. Este achado demonstra que o líder transformacional confere significado ao sistema de crenças e seu comportamento cria condições para que as informações geradas pelo SCG sejam revistas, questionadas e discutidas entre os membros da organização, favorecendo a identificação de estratégias emergentes. Os achados também indicam que os sistemas de crenças, interativo e de restrições influenciam positivamente a inovação tecnológica. Significa que três, dos quatro tipos de usos previstos por Simons (1990, 1991, 1995a), afetam a inovação, ou seja, as empresas que buscam inovar em seus produtos e processos devem investir: (i) na comunicação de valores e objetivos relacionados à inovação, (ii) em discussões que envolvam diferentes áreas e membros do negócio, considerando inclusive a possibilidade de interagir com agentes externos à empresa, e ainda, (iii) no estabelecimento de limites que especifiquem um campo de ação para os colaboradores, fornecendo foco e gerando condições para que as ações pretendidas sejam desenvolvidas. Os achados também confirmam que o setor econômico influencia a inovação tecnológica. Não foram obtidas evidências empíricas que suportem a hipótese de que a liderança transacional seja um antecedente da definição de uso dos sistemas diagnóstico e de restrições. Esperava-se que a liderança transacional tivesse influência, de alguma forma, sobre tais sistemas pelo fato de suas propostas serem condizentes com uma perspectiva de gestão mais rígida. Contudo, para a amostra analisada, isso não foi confirmado. A hipótese de que a definição de uso do sistema de controle diagnóstico influencia positivamente a inovação tecnológica também não foi confirmada, sugerindo que a inovação não está plenamente integrada ao SCG das organizações pesquisadas. Este achado indica que as empresas precisam melhorar seus modelos de gestão para que possam formalizar metas e objetivos específicos sobre inovação e identificar desvios em relação à estratégia pretendida. Em síntese, esta pesquisa expande o conhecimento sobre controle gerencial indicando as formas que as organizações fazem uso do SCG para promover a inovação e obter renovação estratégica. / This research investigates the relationship between leadership style, definition of management control system (MCS) use and technological innovation. Based on transformational and transactional leadership (Bass, 2008) and on the Simons\' (1995) levers of control model, this study explores leadership style as an antecedent of the definition of management control system use and the role of its different use types (beliefs, interactive, diagnostic and boundary systems) on technological innovation . From an electronic questionnaire survey, the findings obtained generate relevant contributions in management control research, even though they may not be assigned a generalized way, but in relation to a sample of 164 organizations, mostly large. With use of the technique of structural equation modeling, evidence that transformational leadership is an antecedent of the interactive use of the MCS and beliefs system were found. This finding demonstrates that the transformational leader gives meaning to the belief system and his behavior creates conditions so that the information generated by the MCS are reviewed, questioned and discussed among members of the organization, facilitating the identification of emergent strategies. The findings also indicate that the belief systems, interactive and boundary positively influence technological innovation. It means that three of the four types of uses provided by Simons (1990, 1991, 1995a) affect innovation, in other words, organizations seeking to innovate in its products and processes should invest : (i) in the communication of values and goals related to innovation, (ii) in discussions involving different areas and members of the business, including considering the possibility of interacting with external agents, and also (iii) in the establishment of boundaries that specify a field of action for employees, providing focus and creating conditions for the intended actions to be developed. The findings also confirm that the economic sector influences technological innovation. No empirical evidence supporting the hypothesis that the transactional leadership as an antecedent of the definition of use of diagnostic and boundaries systems were obtained. It was expected that transactional leadership had influence in some way, on such systems because their proposals are consistent with the prospect of tighter management. However, for the sample analyzed, it was not confirmed. The hypothesis that the definition of diagnostic control system use positively influences technological innovation was also not confirmed, suggesting that innovation is not fully integrated into the MCS of the surveyed organizations. This finding indicates that companies need to improve their management models to enable them to formalize specific goals and objectives on innovation and identify deviations from the intended strategy. In summary, this study expands the knowledge in management control indicating the ways in which organizations use their MCS to promote innovation and obtain strategic renewal.

Considerando que a informação representa um papel estratégico para a sobrevivência das empresas, que a agricultura necessita desenvolver indicadores básicos para os seus processos de produção e que a semeadura é um processo decisivo no ciclo da cultura, o objetivo deste trabalho foi desenvolver e aplicar indicadores para avaliar a qualidade dos processos de produção agrícola, tendo como base a semeadura direta em um sistema de produção de milho. O estudo foi realizado em uma propriedade agrícola do Grupo Lúcio Miranda, no município de Piraí do Sul, Estado do Paraná. Para a avaliação do sistema produtivo em questão, foram utilizados indicadores de desempenho e limites de especificação para cada indicador. Foram utilizadas na avaliação dos resultados, ferramentas de análise estatística descritiva, em seguida foi determinado um índice para cada indicador (Iind) e um geral para o processo (IQP). A metodologia proposta permitiu obter um sistema de informações para o processo de semeadura direta do milho. O IQP identificou que o processo necessita de melhorias, e por meio do Iind realizou-se a análise individual de cada indicador detectando aqueles que influenciaram negativamente a qualidade da operação. / Considering that the information represents a strategic role for the companies survival and that agriculture needs to develop basic indicators for its production processes and that sowing is a decisive process in the crop cycle, the objective of this work was to develop and to apply indicators to evaluate the quality of the processes agricultural production processes, having as basis the no-till system of maize production. The study was carried in an agricultural property of the Lúcio Miranda Group, in the city of Piraí do Sul, State of the Paraná. For the evaluation of the productive system in question, performance measurement and specification limits were used for each indicator. Tools of descriptive statistical analyses were used in order to evaluate the results, after that it was determined an index for each indicators (Iind) and a general one for the process (IQP). The proposed methodology allowed getting an information system for the process of the maize direct sowing. The IQP identified that the process needs improvements, and by through the Iind it was done the individual analysis of each indicator detecting those that had negatively influenced the quality of the operation.

In the earlier period, large enterprise, developed its management reports system based on files system and the 3rd-generation language. The managers of several departments access management information from the reports system. Because competition stress increasing quickly and information requirement changing frequently, the legacy system could not satisfy the information need of managers. The maintainability of legacy system is decreasing, and the cost is growing up. How to solve the difficulties on system maintenance ? System reengineering is commonly used as a solution. How to choose a good migration strategy is also a big issue. This research focuses on finding a migration strategy for the legacy systems and a methodology of developing EIS based on users¡¦ needs via current new information technologies. The methodology is applied to implement a EIS for a large enterprise in order to verify the feasibility of the methodology. A questionnaire investigation among the users of the new system has clearly shown a fairly good users¡¦ satisfaction.

With the development of the internet protocol (IP) and digitization for the global telecommunication industry, the convergence rate of communications and broadcasting has been improved. According to these motives, the domestic telecommunication industry modify present commercial operation managements and combine with the communication networks, the fixed-mobile communication (FMC) networks, and the mobile communication networks into the all-internet protocol (all-IP) communication network structure based on the extended upgrade communication network system. The domestic telecommunication industry expect that the integrated heterogeneous network, including the speech data, the video data, and the communication services, which can provide the omnipresent customizable mobile communication network services and obtain the advance business opportunities in terms of the future development of digital convergence. Hence, the domestic telecommunication industry not only build the next generation network structure to satisfy their demands, but also develop the management information system (MIS) to monitor the operation of telecommunication networks for ensure the quality of communication services and achieve the development of next generation networks. A primary consideration is to assure the usability of MIS for the telecommunication industry and the customers based on the profit rates and the omnipresent mobile network services, respectively¡C However, the current status of the telecommunication industry that meet the many difficult challenges and problems to construct the next generation MIS. For examples, the all-IP-based open network structure will be used instead of the close network structure, the different generation telecommunication systems combine with the operation and maintenance information system, the information security incident, and so on. It is must to consider highly of these situations between the major links above. Otherwise, the service usability of MIS will be destroyed. In this thesis, we adopt the case study approach to analyze the MIS construction process of the domestic telecommunication operator. During the build process, the MIS construction of next generation telecommunication networks must to suffice for the flexibility, the safety, and the stabilization and need to make sure the critical mission on stable operation condition, the lower service interruption, the higher usability. The implementation of the next generation MIS, which will help support the crucial operation procedure of the conglomerate and cope with the fast variation of the market demands.

Bakgrund: Osäkerhet och risker förekommer ofta i samband med byggprojekt och kan skapa problem för flertalet inblandade parter. Det kan exempelvis innebära en orderförändring i form av flyttad leveranstid. Då det är viktigt att uppfylla kundens behov i form av korrekt leveranstid, kan förseningen innebära att leverantören till byggprojektet måste senarelägga leveransen av sina produkter för att tillfredsställa dessa behov. Detta riktar fokus mot organisationens interna agerande och flexibilitet hos anställda för att hantera riskerna som uppstår. Tillämpning av ekonomisk styrning kan här vara till hjälp för att få anställda att agera i organisationens intresse. Genom att i studien även applicera riskhanteringsteori på företag som levererar till projekt kan osäkerhet uppmärksammans och beskrivas samt svårigheter belysas som skapas mellan berörd personal. Syfte: Studiens syfte är att beskriva och delvis kartlägga osäkerhet, med avseende på leveranstidpunkt, och hanteringen av denna gällande kundspecifika leveranser hos leverantörsföretag med speciellt fokus på interaktionen mellan olika avdelningar.  Metod: Studien har utgått från en kvalitativ metodologisk ansats och vill med hjälp av en komparativ flerfallstudie se hur två olika företag hanterar osäkerheten som uppstår vid kundspecifika leveranser. Intervjuer genomfördes på avdelningar som berörs av tidsrelaterade orderförändringar. Slutsats: Studien kommer fram till att företag som levererar till projekt utsätts för förutsägbar osäkerhet och kan hantera detta på olika sätt beroende på om stort internt fokus ligger på att följa regler eller att uppnå kundnöjdhet. Regleruppfyllelse innebär ett förutbestämt svar på hur osäkerhet ska hanteras, medan kundfokus innebär att resultatstyrning främjas likaså att anställda känner sig motiverade i arbetet. På så sätt interagerar riskhantering och styrningsmetoder tillsammans. Nyckelord: osäkerhet, risk, hantering, ekonomisk styrning, tidsrelaterade orderförändringar, leverans / Background: Uncertainty and risk are often present during construction projects, which can create problems for several parties involved in the process. This could amount to an order change in terms of delivery time. When it is of importance to satisfy the needs of the client concerning correct delivery time, the delay in a construction project can mean that the supplier of the project has to delay its products to achieve customer satisfaction. This draws attention towards the organizations internal behavior and flexibility among its employees to manage the risks that occurs. To make employees act in a way that is in the organizations best interest, management control systems can be used. By applying risk management on companies that deliver to a construction project, uncertainty can be acknowledged and described as well as highlight the difficulties this can create for employees. Aim: The aim of the study is to describe and partly chart uncertainty in regard of delivery time, and the management of it concerning customer specific deliveries with special attention to the interaction between different departments. Methodology: By using a qualitative method the study wants to, with the help of a multiple case study, compare how two companies manage uncertainty that occurs during customer specific deliveries. This was carried out by interviewing departments concerned with time related order changes at both companies. Conclusion: The study concludes that companies delivering to projects are exposed to predictable uncertainty and can handle this by either focus on following established rules or customer satisfaction. Following rules means that there is a predetermined answer on how to handle the uncertainty within the company. Customer satisfaction, on the other hand, means that results control and making the employees feel motivated is in focus. This means that risk management and management control systems are working together to manage uncertainty. Keywords: uncertainty, risk management, management control system, time related order changes, delivery

Bakgrund och problemdiskussion: Styrsystem är ett brett och komplext begrepp som kan innehålla många olika komponenter, till exempel budgetering. Bankverksamheterna är hårt reglerade utifrån de lagar och regler som gäller i det aktuella landet som de är verksamma inom. Därför är det viktigt att ha tydliga riktlinjer och styra de anställda så att de inte bryter mot några lagar och/eller regler. Dock finns det en viss problematik kring en hårt reglerad verksamhet. Till exempel kan både regler och strikta budgetar leda till att de anställdas motivation påverkas negativt då de är hårt hållna och inte kan arbeta på det sätt de vill på grund av strikta riktlinjer. En annan del kring problematiken med en icke vinstdrivande organisation är hur medarbetarna kan motiveras utan monetär bonus/utdelning, då dessa kan ses som volontärarbetare i denna typ av organisation. Syfte: Syftet med denna studie är att beskriva och analysera hur en icke vinstdrivande bank arbetar med sitt interna styrsystem för att bibehålla medarbetarnas motivation till att genomföra arbetsuppgifterna, trots hårda påtryckningar utifrån i form av bland annat lagar och regler. Denna studie avser även att beskriva hur en medarbetare kan belönas utan monetära ersättningar och se om denna har någon inverkan på medarbetarens motivation. Metod: En kvalitativ metod användes i denna studie då djupgående intervjuer genomfördes och därmed kunde respondenternas uppfattningar redogöras. En fallstudiestrategi valdes för att studien skulle kunna fånga upp respondenternas uppfattningar då fallstudier används för att forskaren ska kunna skaffa sig en djupare insikt i hur det ser ut i till exempel en organisation. Intervjufrågorna formulerades efter de teorier och begrepp som finns i den teoretiska referensramen och alla respondenter utom en intervjuades på sin ordinarie arbetsplats. Intervjuerna spelades in, transkriberades och sorterades efter de teoretiska begrepp som används i studien. Slutsats: Trots hårda yttre regleringar och strikta riktlinjer kan styrsystemet utformas på ett sätt som har en positiv inverkan på medarbetarnas motivation. Att arbeta efter budget kan ha en negativ inverkan på motivationen men föreliggande studie visar att detta kan ha en positiv inverkan på motivationen beroende på hur organisationen utformar sitt interna styrsystem utifrån de tre styrningsperspektiven, resultat-, handlings- och social styrning. Även i en icke vinstdrivande organisation kan medarbetarna belönas på andra sätt än genom monetära ersättningar, vilket har en positiv inverkan på medarbetarnas förväntningar och motivation enligt denna studie. Belöningarna måste vara intressanta för medarbetaren, annars är det troligt att medarbetaren inte uppfattar detta som en belöning. / Background and problems: Management control system is a wide and complex concept that can consist of many different components, for example budgeting. The banks are tightly regulated according to the laws and regulations of the country they are operating within. Therefor is it important to have clear guidelines and to control their employees so they don’t break the law and/or the rules. However, there are some concerns related to a tightly regulated business. For example can both strict rules and budgets affect the employee’s motivation in a negative way since they are supervised and can’t perform their tasks in the way they want because of the strict guidelines. Another part of the problem concerning a non-profit organisation is how the employees can be motivated without monetary compensations, as they can be seen as voluntary workers in this kind of organisation. Purpose: The purpose of this paper is to describe and analyse how a non-profit bank uses its internal control system to maintain the motivation of the employees to perform the job assignments despite strong pressure from the outside, inter alia, due to laws and regulations. This study also intends to describe how an employee can be rewarded without monetary compensation and see if this has any effect on the employee’s motivation. Method: A qualitative approach was used in this study as in-depth interviews were performed and therefore could the respondents’ perceptions be defined. A case study strategy was chosen for this paper to be able to capture the respondents' perceptions, as case studies is used when the scholar should be able to gain a deeper understanding of how it appears in an organisation for example. The interview questions were formulated by the theories and concepts in the theoretical framework and all respondents except one were interviewed at their ordinary workplace. The interviews was recorded, transliterated and was sorted out by the theoretical concepts that was used in the study. Conclusions: Despite tight regulation from the outside and strict guidelines can the internal control system be formulated in a way that has a positive effect on the employee’s motivation. To work after a budget could have a negative effect on the motivation but this paper shows that this can have a positive effect on the motivation depending on how the organisation formulates their internal control system according to the three control perspectives, result-, action- and social control. Even in a non-profit organisation can the employees be rewarded in other ways than monetary compensations, which have a positive effect on the employee’s expectations and motivation according to this study. The rewards must be interesting to the employee, in other way it is most likely that the employee doesn’t perceive this as a reward.

Bakgrund: Kaplan och Nortons modell Balanced Scorecard (BSC) introducerades i början av 1990-talet och är ett populärt resultatmätningssystem och strategiskt managementsystem inom ekonomi- och verksamhetsstyrning. BSC exemplifierar det Røvik (2008) kallar ett organisationsrecept och Abrahamson (1996) ett organisationsmode som spridits på en marknad för ekonomistyrningsmodeller. För att underlätta spridning av BSC samt minska motståndet på lokala marknader kan komponenter inkluderas, till exempel som Ax och Bjørnenak (2005) exemplifierar i Sverige avseende BSC och medarbetarperspektivet, ett budgetlöst företagande och det intellektuella kapitalet. Utöver modellens grundare, forskare, konsulter och massme-dia utgör studenter en aktörsroll som både är mottagare av BSC under utbildningen och spridningsagenter i samband med uppsatsarbeten och sedermera i yrkesutövningen. Det är kategorin studenter som är huvudfokus i denna uppsats om BSC popularitet och livscykel. Syfte: Syftet med studien är att skapa förståelse för om och på vilket sätt BSC kan uppfattas som ett populärt organisationsrecept. Detta genom att kartlägga förekomst och beskriva vad som studerats och hur det har presenterats i uppsatser relaterade till BSC tidsperioden 1997 till 2013, med tyngdpunkt på åren 2000-2012. Jämförelsen mellan den empiriska och teoretiska referensramen ska leda till att belysa BSC livscykel. Metod: En dokumentstudie har genomförts där det empiriska materialet är avgränsat till uppsatser vilka producerats vid svenska universitet och högskolor och publicerats i endera eller bägge dataarkiven DiVA och Uppsök vilka finns tillgängliga via Internet. Uppsatser som där-utöver kan återfinnas i lokala arkiv via lärosätenas bibliotek och hemsidor ingår inte i studien. Resultat, Slutsatser: Resultaten i denna undersökning som omfattar information om cirka 500 uppsatser visar att antalet uppsatser som relaterats till BSC ökat till år 2006 för att därefter uppvisa en avtagande trend. Det är dock en skillnad mellan studier inriktade mot offentlig eller privat verksamhet, där det de senaste tre åren finns indikationer på ett stigande intresse för BSC inom privat verksamhet. Det går att spåra avtryck av BSC innehåll och utveckling i uppsatserna, till exempel studier om budget och BSC och studerade organisationer som omnämns i den svenska BSC litteraturen. Ett tydligt avtryck är studerande som spridningsagenter för BSC och en länk mellan akademi och praktik på en marknad för ekonomistyrningsmodeller. Baserat på en beräkning med mycket förenklade antaganden har studerande gemensamt ägnat nästan två sekel till att genomföra undersökningar som är mer eller mindre inriktade mot BSC. / Background: Kaplan and Norton’s Balanced Scorecard (BSC) was introduced in the beginning of the 1990s and is a popular performance management system and strategic management system. BSC is also an example of a management idea (Røvik 2008) and management fashion (Abrahamson 1996) disseminated in a management fashion market. To facilitate the dissemination process and to minimize the resistance on local markets several components may be included. In Sweden for example described components are a human perspective, intellectual capital and abandoning of budget (Ax & Bjørnenak 2005). Kaplan and Norton - the founders of the concept together with researchers, consultants and mass media are members of a management-fashion-setting community. Students are also an actor in a management fashion market and they are recipients of BSC in training and in professional occupations. Therefore the student category is the main focus in this study. Purpose: The purpose of this study is to create an understanding whether and in what way BSC may be perceived as a popular management idea. This by first identifying the presence of BSC and then describe what has been studied and how it has been presented in essays during the period 1997 to 2013, with emphasis on the period 2000 to 2012. The comparison between the empirical and theoretical frame of reference will illustrate BSC life cycle. Method: A document study has been performed and the empirical sample is delimited to essays produced at universities in Sweden and published in one or both of the data archives named DiVA and Uppsök. The archives are available on Internet. Essays which additionally may be found at university libraries and their websites are not included in the study. Results, Conclusions: The empirical sample comprises information of about 500 essays and there are a growing number of studies about BSC until the year 2006. Thereafter a tendency for a decline in popularity exists. There is a difference between studies about public and private organizations where there are indications for a growing interest of BSC in private organizations during the last three years of the time period 2000 to 2012. One can find imprints of BSC components and development in the essays. For example BSC and budget and Swedish organizations that are exemplified in the Swedish BSC literature. A strong impression is that students as an actor on a management fashion market, with simplified assumptions have collectively spent almost two centuries to investigate topics which are more or less dedicated to BSC.

Thesis (Ph.D.) -- University of Western Sydney, 2004. / "Submitted as fulfilling the requirements for the Doctor of Philosophy Degree"-- t.p. "March 2004" Includes bibliographic references.

Univ., Diss.--Stuttgart, 2004.