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.

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.

<p>The purpose of this text is to contribute to theunderstanding of a specific academic discipline (in Swedishcalled Ekonomistyrning). Another purpose is to contribute to arenewal of this field. Theoretical bases are theories from thesociological field like new institutional theory and theoriesof social constructions. The text consists of two parts. Thefirst part is about the academic discipline and the second isabout newer practices and a renewal of the discipline. In thefirst part twelve prominent academics give their views ofdifferent aspects of the discipline. The images are groupedtogether in different categories and also discussed from aninstitutional theory point of view. The second part puts focuson the pragmatic orientation in theory and on two kinds ofnewer production in practice. Two companies that producetelevision programmes and four biotech-companies are described.Interpretations are made regarding the nature of theirmanagement and control activities. Contributions from the firstpart are that (1) there are two aspects of the discipline. Thefield has first of all a strong pragmatic orientation but alsosmall and growing academic influence. The limit (2) for what isconsidered ekonomistyrning are wider and not so obvious asbefore. Traditional parts of the discipline (3) like budgetinghave been questioned and reconsidered. Consultants (4) havecreated room for new concepts like JIT, BPR, TQM, BSC and SCMinside the discipline. Contributions from the second part arethat (1) individuals are self managed and guided by theirknowledge and that these companies use (2) a "new" kind ofmanagement systems like e.g. milestones. These kinds of newpractices give vital contributions to the discussion about arenewal of the discipline. Arguments are given (3) forregarding management and control as human activities ratherthan technical questions. This calls for an extended use of newmodels, of a different language and of new images based onsocial sciences.</p><p><b>Keywords:</b>Ekonomistyrning, Management Accounting,Management Control, Social Construction, Institutional theory,Images taken-for-granted.</p>

<p>This paper examines how internal branding can be integrated into the management control system to overcome the challenges faced by divisionalised companies regarding goal congruence and suboptimisation. A theoretical synthesis pointing out the similarities between management control and internal branding has been used together with the obtained information from interviews to create a new model on how to integrate internal branding into the management control system. Four organisations were included in the empirical research, namley SAS, Länsförsäkringar, Handelsbanken and LiU, which all have divisionalised structures. All of the organisations are in some way using internal branding, implicitly or explicitly, to control behaviour.</p><p>Our results show that internal branding on its own is not sufficient to control the behaviour within the organisation. However, integrated in the management control system and combined with the general informal control, internal branding is a rather inexpensive and effective way of coordinating divisional behaviour. We argue that a deeper understanding for behavioural control is needed and that internal branding should be given more importance within the management control area.</p>

<p>Background: A great part of all projects within Swedish industry are conducted in a multiprojectenvironment, which means that several projects are performed simultaneously. The research within the field of project management is though focused on single projects. Projects are highly dependent on the context in which they are conducted, although the organization of the multiprojectenvironment is only partly explored. Furthermore is the research within the project management highly concentrated on standardization of the project work. The question is whether this implies to the basic advantages with the project-oriented organization, which is flexibility and creativity? </p><p>Purpose: To describe and obtain an understanding for the multiprojectenvironment regarding management control and organization. </p><p>Realisation: The study is based upon a case study of development departments within three industrial companies. </p><p>Results: The multiprojectenvironment can to a great extent be described with the help of Mintzbergs´ adhocracy concept. Large projects are conducted in both types of adhocracies and tend to be more structured than the smaller ones. Mutual adjustment is the central coordination mechanism within the multiprojectenvironment. The matrix organization, which has its central of gravity somewhere between the project- and the functional organization without being in balance risks to befairly vague. The multiprojectenvironment is controlled both formal and informal, formal control can though in a high extent be risky. Common belief systems and common strategy development is important within the multiprojectenvironment.</p>

<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>

<p>The purpose of this master thesis is to, with the strategies of the organization and the preferences of the co-workers in mind, explore how reward systems can be designed in heterogeneous organizations. This is done by interviewing store managers and sales personnel in a heterogeneous organization. The frame of reference deals with theoretical approaches on reward systems and is divided in the following sections, individual or group based, differentiated or not differentiated rewards systems and goals, measurements and rewards. These sections are highlighted from the following aspects, equity, implementation possibilities and finally environment. The theoretical discussion ends in the conclusion that heterogeneous organizations should have several different reward systems, but not if a restructuring process is in progress or the system becomes too costly. Furthermore rewards systems should have less strength and be more frequently updated in comparison to homogenous organizations. The thesis ends with specific conclusions regarding the studied organization.</p>

This thesis presents the findings from two case study examinations of strategic performance measurement systems within two turbulent environmental contexts: the U.S. security software industry and the U.S. health care industry. Despite a three-­‐decade emphasis on performance measurement research, little empirical work has been carried out inside turbulent settings—contexts characterized by rapid change, high levels of instability and complex configurations among environmental variables. This research targets that gap. Through exploratory case studies from seven security software firms paired with a single in-­‐ depth case investigation within a transforming health care system, this study addresses the question: “how do firms in turbulent environments measure strategic performance?” The research found that in turbulent environments, an effective strategic performance measurement system contains six interrelated elements: management aims, performance objectives, uncertainty areas, decision data, management attention and performance measures. Top managers focus on their aims and performance objectives to meet requirements via a closed-­‐loop approach while monitoring uncertainty areas and gathering decision data in an open-­‐loop way. This union of feedback and feedforward control enables dynamic interaction among the various elements of the system all of which are informed by performance measure data. Effective use is moderated by management’s focus of attention. The research has implications for information processing and management control literature; it extends existing theory to incorporate the use of semi-­‐structures within the framework of the strategic performance measurement system as a means of overcoming the challenges of uncertainty. Further, the research contradicts both extant literature and practice convention that claims strategic performance measurement frameworks need to be balanced to be effective. Practitioners are provided with a strategic performance measurement framework for use in turbulent environments. The framework would benefit from further examination in a variety of different, equally turbulent, contexts.