Abstract Purpose: The aim of this thesis is to contribute to a richer understanding of the two management control systems, Balanced Scorecard (BSC) and Tableau de Bord (TDB), and their ability to function in a real life setting, as an important element for efficiently support organization’s strategy. Design/Methodology/Approach: A case study, containing Company A, was executed through a qualitative approach with the intention to connect the theories, the control systems BSC and TDB, to a real life setting. The empirical findings are mainly based upon information collected through semi-structured interviews. Findings: The BSC is perceived as strict and controlling in its nature and as primarily establishing facts, while the TDB enhances communication with an educational intention. Regardless of the numerous of advantages the use of a TDB would entail, the current structure of Company A, with its hierarchical approach, resists its implementation. Theory, together with the employee’s desire, might imply TDB as the optimal alternative for supporting the strategy, however, the reality of Company A, with the directors of the board as monitors and decision-makers, suggests the use of a BSC. As a result of the correlation between the choice of MCS and the ideology of an organization, BSC will continue to be perceived as the optimal practice within Company A as long as the top-down approach remains. Whether the theory or the reality is to decide which control system to be used is for the organization to determine. Regardless of the organization’s choice of control system, advantages will emerge if a genuine implementation is completed in close connection to the theoretical framework. Research Limitations: The thesis intends to investigate the connection between control system and strategy, however, without providing any explicit theoretical framework regarding strategy. Nor will the strategic content of Company A be further analyzed. The small sample limits the ability to provide any general conclusions, however, similarities and parallels can be drawn and associated to related situations. Practical Implications: The thesis is mainly concerned with highlighting the practical relevance of the theories employed. Further Research: The TDB practice will require a more developed acknowledgment beyond its domestic origin before it can be recognized among organizations as a valid alternative to the BSC. In order for the BSC to continue being perceived as a respected control system, there is a need of a continued development of the theory in correspondence to the rapid changes in the business environment, which in turn would allow for greater flexibility in its use. Further, there is a need to emphasize the importance for organizations to involve their employees in open dialogue, which would ensure more precise information when implementing a BSC. This applies to both internal and external information.

Titel: ”När det inte går som det är tänkt” – En studie av Sveriges finansiella institut och deras hantering av mål i samband med operativa risker. Seminariedatum: 31 maj 2011 Kurs: 4FE03E Examensarbete – Civilekonomprogrammet Författare: Josefine Martinsson och Sofie Schelin Kärras Nyckelord: Operativ risk, Mål, Management Control System, Risk Management Syfte: Syftet med denna uppsats är att beskriva hur Sveriges finansiella institut arbetar för att sträva mot målkongruens gällande mål som berör operativa risker enligt Basel II samt att ge tänkbara förklaringar till generella mönster i de finansiella institutens tillvägagångssätt. Med hjälp av hypotesprövningar syftar vi till att söka dessa tänkbara förklarningar. Teori: Den teori som vi främst använt oss av i denna studie är teori om omvärldens påtryckningar, målkongruens, Management Control Systems, Risk Management och Operativa risker. Information som presenteras av BIS angående hur operativa risker bör hanteras ingår även i vår teoretiska referensram. Övrig information om Basel II som syftar till att skapa en förståelse kring hur de operativa riskerna är reglerade presenteras i Bilaga 1. Metod: Undersökningsmetoden som använts i denna studie är en surveyundersökning. Datainsamlingen vid denna surveyundersökning har skett med hjälp av telefonintervjuer. Datamaterialet har sedan analyserats genom att dels beskriva den insamlade data men även genom att söka eventuella förklaringar med hjälp av statistiska analyser. Empiri: Empirin till denna studie består av interjuver med 30 av Sveriges banker. Empirin består av information som till största delen har kunnat kodas. Dock inkluderar empirin även okodad information som i denna studie ses som kompletterande information till de statistiska analyserna. Resultat: I resultatet kan vi konstatera att det finns ett fåtal statistiska samband mellan hur Sveriges banker arbetar med mål som berör den operativa risken. Detta är ett intressant resultat då det kunde förväntas att det skulle finnas ett samband eftersom dessa risker är reglerade. De enstaka samband som vi kunnat finna då denna studie genomförts påvisar att det i stor utsträckning saknas ett enhetligt tillvägagångssätt för hur Sveriges banker använder mål angående operativa risker för att uppnå målkongruens.

The main goal of this research is to discuss the impact on organization management performance based on organizational climate and management control system. This research analyzes the corporate organizational climate by organizational climate scale (Litwin & Stringer, 1968); moreover, the type of the corporate management control system is identified by face-to-face interview and the performance of management is measured by financial indicators. The result of this research shows that there is a significantly positive correlation between management control type and the subjective performance of management, and therefore the type of management control has significantly influence on the subjective performance of corporate management. As for the aspect of management control type, the management performance using procedure control and output control simultaneously would be better than that only using output control

With the relocation of the production base and market of printed circuited board (PCB) industry, the enterprise value activities of Taiwan PCB house extended to overseas gradually, especially to Mainland China. Therefore, the business operation was changed to the complex multinational corporation (MNC) management style from the simple single-side enterprise management style. It is an important issue for MNC to how to design or find the suitable management control system (MCS) and to integrate and allocation the enterprises operation resource to keep the good business performance and achieve MNC¡¦s development goal or target by the suitable MCS. The purpose of this study is to investigate the relationship between MNC organization, subsidiary strategic role, MCS and business performance through interview with five Taiwan PCB houses who invested in Mainland China at least five years. The study results are as following: 1.The design of MCS for MNC¡¦s parent company and subsidiaries is based on the subsidiary strategic role, management characteristic and organization type. 2.The parent company of Taiwan MNC would like to modify their own MCS while subsidiary¡¦s business operation scale or situation has any change. 3.Since the MCS is executed efficiently, the operating performance of these case companies can be kept at a certain level.

Now Convenience Store Sector is most popular franchise chain in Taiwan industry. Especially in such high rate of franchise, it¡¦s more difficult to manage and control. But franchisee make a formal contract with franchiser, is it suitable to operate franchisee by only clear formal lease? In management control system(MCS) field, it has not any research to discuss about how to link different type of MCS which exclusive and simultaneous exist. Therefore, this research belongs to an exploratory study which choose President Chain Store Corp. as interviews in order to find chain convenience store¡¦s MCS. This study visit an important role: Operational Field Consultant(OFC) between franchise and franchisee. The interview target is 4 OFC in Kaohsiung Region of President Chain Store Corp. The research find are: the chain convenience store¡¦s MCS which is outcome control and behavior control exclusive and simultaneous. The outcome control comes from franchiser, and the behavior control comes from OFC. This research understands OFC position and role who plan a conflict solver and a moderator. This study also find the interface effect does not come from budget distribution. It should be the OFC role who negotiate between franchiser and franchisee and make them a profit successfully. The conclusion is as follows: 1. President Chain Store Corp have two different types of MCS. The outcome control comes from franchiser, and the behavior control comes from OFC. 2. The interface effect of MCS is actually exist. 3. The interface effect of CVS may link by OFC, especially OFC play an plan a conflict solver and a moderator.

The equipment makers all over the world face the economic recession. They face many uncertainties and challenges when operation. In order to reduce the product development time to market, make the best utilization of the company resource, a suitable information system is helpful to achieve the goal. Applied Materials founded in 1976 is the world biggest equipment maker in the semiconductor industry. Because the growth rate is getting lower and lower, the company steps into other industries by merge and acquisition. Applied Materials expects to get revenue from these growing rapidly market requirements. This research is focus on Applied Materials company strategies. We analyzed the data transferred and information system structure changed during the company acquired Applied Films. We found out the information strategies aligned to company strategies. Through this research, we can understand more the suitable information system for equipment makers and help the equipment makers to get the capability to face the changing dramatically market.

This study is focused on how characters of management control system affect organizational climate and the how the relation between those two factors guide performance in different organizations. With four diffent case studies in Taiwan, this study found three types of reaction in management control system, organizational climate and organizational performance: mediator model, moderating model and interactive model. This study showed that the relationship among management control system, organizational climate and performance are not in a given type; there would be various possible mixes in their relationship. In mediator model, management control system is an important factor to improve performance and the awareness of organizational climate in employee directly affected the guiding effects of management control system to organizational performance. According to the previous finding, an environment makes the employee have better awareness about organizational climate will help managers to reach the performance goals with management control systems. In moderating model, organizational climate moderate the linkeage between managemeant control system and the awareness of performance in employee. It is not ony the factor to adjust effects of management control system but also change managers¡¦ designs of management control system and moderate the relationsip on management control system and performance. Organizational performance could be improved when managers design indicators and controlling mechanism with considered interactive effects in organizational climate. This study also found that industrial characters will affect operational process of management control system and awareness of organizational climate in employee. Due to professional knowledge is an important factor for employee in service industry to provide servive to their customers, attendance rate and safety of customers are two important indicators to management control system in such industry. According to this reaesch, the case in service industry put more focus on this performance item than the cases in manufacturing industry, so the study found the characters of industrial technology will also a factor to affect the design of management control system

Since Taiwan has rescinded martial law, the Non-Profit Organizations (NPOs) are blustery, vigorous development, regardless of all has the obvious growth in quantity or in the social influence. However, based on Harris¡¦ investigation, the outside funding source for NPOs has been declining dramatically since 1984. In this case, if NPOs cannot manage and control well, they won¡¦t be able to accomplish their organizational goal. Therefore, how to maintain the good organization achievements in multitudinous NPOs? In management control system(MCS) field, it has not many research to discuss about what type of MCS which Non-Profit Organizations is. The target of this study is the members of the Non-Profit Organizations¡¦(NPO) employees in Taiwan. To fulfill the purpose, survey research is selected as the main method of this study. The study is focused on the relations between the management control system, organizational citizenship behavior and organization trust.The purpose is to provide the NPO managers with reference materials of use management control system to boosting organizational citizenship behavior. The conclusion is as follows: 1.Clan control is the major management control system in educational foundation. 2.The clan control and organizational citizenship behavior have extremely positive correlation; the clan control and organization trust have extremely positive correlation; the organization trust and organizational citizenship behavior have extremely positive correlation. 3.The locus of control is not a moderator role of organizational citizenship behavior.

Although the government has actively advocating the concept of the ocean-state country promoting sustainable development of fishery resource, there still remains a lack of adequate fishery policy and human resource training program in coherence with the fishery industry. Taiwan¡¦s far sea fishery industry is the earliest pioneer expanding business scope globally. As a result, it shall have the keenest tendency toward digitization. On the contrary, no total-solution for digitization has been ever offered to the fishery industry. This is due to that MIS experts have no knowledge about fishery while fishery experts have no knowledge about Management Information System (MIS). This gap eventually leads to the failure in technology adaptation of fishery industry. This research is based on a strategic analysis study aiming at competitiveness of far sea fishery after digitalization. Six organization competencies are designed and constructed as the framework of the research, relevant information system are later incorporated into the strategic structure. In this industrial scale and case research, six organization competencies, which are competencies in strategy, information, logistic, quality control, and global logistic. It is hoped that the utilization of information system on fishing vessel can help improve the corporate competitiveness by grasping the market changes in time, enhancing corporate effectiveness, and maintaining stable productivity. Furthermore, four recommendations are generated for Company F¡¦s digitalization strategy: 1. Gradually adopt the e-information system according to the corporate digitalization plan to minimize the operation cost. 2. Using the employee needs within the company as the guideline, develop rapid response system and integrate the operation system in order to improve its competitiveness. 3. Fully utilize the science and technology to offset problems caused by lack of manpower. 4. A CEO¡¦s commitment, high-level executives¡¦ insistence, and general employees¡¦ common views are all definitely needed and shared in order to implementing the digitalization strategy. Last, this research proposed the concept of e-fisherman whose intangible assets are to apply the technology when fishing instead of fishing without technological support. An e-revolution definitely needs to be carried out in order to sustain the business and keep competitiveness.

This research discusses the project management using the Cooperation Information System Framework in accordance to the distributed environment demand, as well as the information technology application, in human cooperative work practice, the project team organizes, as well as the project information system three between reciprocity; And, the union Collaborative Project Management Architecture, develops this research subject Integrated Collaborative Project Management Information System, and the definition is " A large-scale, modularity, integrated process guidance system, conformity project management information flow and so on process plan, execution, control, take coordinates the cooperation as a foundation, emphatically the team member's communication coordination ability, with the project information management, provides the project decision-making information, the promotion project carries out the achievements and the quick reaction capability." . Integrated collaborative project management information system, emphatically in the emphasis project process management, the project member coordinates the cooperation the communication mechanism, as well as the project information database uses again, and does take the component integrated concept as the system framework foundation, may do for the new generation of project management system software development basis. In addition, this research takes the project-driven as the enterprise mainly operates basal engineering company for apply object, with the Integrated Collaborative Project Management System Architecture, be used as the nucleus that the engineering company enterprise applies the structure, and according to configure with the layout engineering project management system, and describe its system establishment process.