A tese investiga controle gerencial como prática social e organizacional a partir de três paradigmas de pesquisa. Foi realizada etnografia em empresa brasileira, utilizando-se de shadowing, teoria fundamentada, entrevistas, observação, análise retórica, de documentos e visuais. No paradigma neofuncionalista, desenvolve teoria fundamentada construcionista para entender como controles sociotécnicos interagem com socioideológicos. Apesar de possuir tecnologias sociotécnicas, tais como \"custeio baseado em atividades\", \"balanced scorecard\", \"orçamento empresarial\", \"planejamento\", elas não são utilizadas como previsto na literatura gerencialista. Ao invés disso, formas sutis de controles socioideológicos, como retórica, políticas de recrutamento, controles sociais, liderança carismática, combinadas com tecnologia de controle híbrida desenvolvida pela empresa, fazem com que funcionários avaliem, implicitamente, custos e viabilidade econômica de suas ações. Essa tecnologia foi apresentada, inicialmente, como ferramenta de inovação, mas no estudo revelou-se como um controle totalizante, mais rígido do que os existentes na literatura. O papel gerencial da contabilidade é fornecido pela demonstração de resultados societária sintética para análise da participação nos lucros. Desse modo, controles socioideológicos substituem contabilidade gerencial. Desenvolveram-se três categorias conceituais para explicação dos achados: equifinalidade de custos e gestão econômica, tecnologia de controle híbrida e estruturas de consciência econômica. Os paradigmas remanescentes estudam a tecnologia híbrida. No interpretativista, a teoria da prática de Schatzki, investiga como funcionários realizam as práticas, identificando-se aprendizado, arranjos, memórias, regras e direcionamento para a ação. No crítico, o paradigma pós-estruturalista analisa política, história, instituições, poder e conflito, com a teoria pós-estruturalista do discurso de Laclau e Mouffe, baseada em psicanálise lacaniana, linguística, ideologia, estruturalismo, desconstrução, genealogia e teoria crítica. Através da lógica da explicação crítica de Glynos e Howarth, desenvolvem-se três grupos de lógicas. Nas lógicas políticas, identifica-se como a empresa converteu um canal de comunicação na década de 1980, em tecnologia de controle nos anos 2000. Desenvolve-se o conceito de instituições políticas de controle, para relatar o cenário político, macroeconômico, institucional e regulatório do Brasil entre 1980 a 2010. Identificou-se sua relação com controle gerencial e como gestores utilizaram discursos universais como \"qualidade\" e \"inovação\", em ações para legitimar a tecnologia híbrida, tornando-os significantes vazios. Nas lógicas sociais, emergiram as lógicas da coletividade, produtividade criativa, controle descentrado, competição e econômica. Nas lógicas fantasmáticas, as fantasias do consumo, fetiche dos prêmios, modismos gerenciais, do herói, família, cuidados e atenção pelos superiores explicam o porquê da tecnologia ser bem-sucedida. Ao final, realiza-se intertextualidade entre paradigmas. O trabalho acrescenta à literatura internacional lacunas de abordagens institucionais e da prática, como a teorização do sujeito e o relacionamento entre universal e particular, introduzindo novas tipologias e questionando a capacidade destas abordagens de explicar processo. Além disso, adiciona conceitos à literatura e contesta pesquisas anteriores sobre o tema. Contribui com a pesquisa no Brasil, discutindo paradigmas alternativos ao positivismo e funcionalismo, permitindo o desenvolvimento de linhas de pesquisa. Os conceitos e categorias gerados possibilitam generalização teórica a partir da noção de \"semelhanças de família\" de Wittgeinstein. Desenvolvem-se três tipologias para pesquisas. O estudo demonstra a necessidade da academia se engajar em debate crítico sobre modismos gerenciais, teoria da contabilidade gerencial, gerencialismo dos livros-textos e aspectos humanos e sociais da contabilidade. / The thesis investigates management control as social and organizational practice from three paradigms of research. Ethnography in a Brazilian company was carried out by using shadowing, grounded theory, interviews, observation, rhetoric analysis, documents and visual analysis. In the neo-functionalist paradigm develops grounded theory on constructionist in order to understand how socio-technical controls interact with socio-ideological. Despite having socio-technical technologies, such as \"activity-based costing\", \"balanced scorecard\", \"budget\", \"strategic planning\", which are not used as provided in managerial literature. Instead, subtle forms of socio-ideological controls, like rhetoric, recruiting policies, social controls, charismatic leadership, aligned with technology of hybrid control developed by company, enables employees to evaluate implicitly costs and economic feasibility of their actions. This technology was first introduced as an innovation tool; nevertheless, no study has revealed as a totalizing control, more rigid than the ones existing in literature. The management role of accounting is given by corporate statements results summarized for the analysis of participation over profits. Thus, socio-ideological controls replace management accounting. Three conceptual categories were developed to explain the research findings: equifinality of costs and economic management, hybrid control technology and structures of economic consciousness. The remaining paradigms study the hybrid technology. In the interpretivist paradigm, the theory of Schatzki´s practice investigates how employees perform the practices, by identifying the learning, arrangements, memories, rules and guidance for action. In the critical, the post-structuralist paradigm analysis political, historical, institutions, power and conflict with the post-structuralist discourse theory of Laclau and Mouffe, based on Lacan´s psychoanalysis, linguistics, structuralism, deconstruction, genealogy and critical theory. Three groups of logics were developed through the logic of Glynos and Howarth critical explanation. In the political logics, it is possible to identify how a company converted a channel of communication in the 1980s into technology of control in the 2000s. The concept of political institutions of control is being developed, as to relate to political, macroeconomics, institutional and regulatory Brazilian scenario between 1980 to 2010. Its relation with management control was identified and, as managers, used universal discourses such as \"quality\" and \"innovation\", in actions to legitimate the hybrid technology, turning them significantly without meaning. In social logics, the logics of collectivity, creative productivity, decentralized control, competition and economic came up. In the fantasmatic logics, consume fantasy, awards fetishes, management fashions, of the hero, family, care and attention by the superiors explain the reason why technology is well-succeed. Summarizing, intertextuality among paradigms is accomplished. The thesis also adds to international literature gaps of institutional and practice approaches, such as theorization of the subject and the relationship between universal and particular, introducing new typologies and questioning the capacity of those process explanation approaches. Besides that, it adds up the concepts to literature and challenges previous studies on the subject. It contributes with the research in Brazil, discussing alternative paradigms to positivism and functionalism, allowing the development of research lines. The concepts and categories generated enable theoretical generalization from the notion of \"family resemblances\" of Wittgeinstein. Three typologies for researches are developed. The study illustrates the need of the academia to engage in a critical debate about management fashions, theory of management accounting, the managerialism of textbooks as well as social and human aspects of the accounting.

A tecnologia da informação (TI) transformou o mundo nas últimas décadas e suas contribuições no processamento e disseminação da informação provocaram mudanças radicais no modo de viver das pessoas e afetou profundamente a gestão e a estrutura das organizações. Neste novo cenário, a literatura de negócios vem apresentando registros de desperdício de investimentos na área de tecnologia da informação. As dificuldades em reconhecer valor nos investimentos em TI e os desafios enfrentados na gestão de equipes de desenvolvimento de software são aspectos considerados no problema a ser pesquisado, a saber: a área de TI carece de sistemas de controle gerencial que poderiam minimizar riscos de desperdício de recursos, de baixa produtividade ou de fracasso na implantação do sistema a ser desenvolvido?O objetivo geral desta pesquisa é investigar as dificuldades enfrentadas pelas equipes de desenvolvimento de software para avaliar se há ou não desperdício de recursos, segundo a percepção dos entrevistados e, ainda, se há ou não carência de controle gerencial. Investigar quais poderiam ser os indicadores mais adequados para um sistema de controle gerencial voltados para esta área de atuação da TI e mapear fatores de sucesso estão entre os objetivos específicos da pesquisa. Do ponto de vista metodológico, esta é uma pesquisa exploratória que adota o procedimento de estudo de caso baseado em análise qualitativa. Os resultados alcançados confirmam o problema de desperdício de recursos e de baixa produtividade nas equipes de TI da empresa analisada e apontam para a carência de mecanismos ou processos de controle gerencial. / Information technology (IT) has changed the way the world works in just a few short years and its contributions to information processing and dissemination led to radical changes in our everyday life and deeply affected the management and structure of organizations. In this new world, the business literature records many examples of wasted investments in the sector of information technology. The difficulties in recognizing value in IT investments and the challenges faced in managing software development teams are aspects in the problem to be investigated, which is: Does IT sector lack management control systems that could minimize the risks of waste resources, low productivity or failure in the implementation of the system to be developed? The objective of this paper is to investigate the difficulties faced by software development teams in evaluating whether there is waste of resources, as perceived by the respondents, and also whether there is a lack of management control. Among the specific objectives of this study, is an investigation of what might be the most appropriate indicators to a system of management control in this area of operations and a delineation of IT success factors are. From a methodological point of view, this is an exploratory research that uses the case study approach to qualitative analysis. The results confirm the problem of wasted resources and low productivity faced by the IT teams analyzed and indicate lack of mechanisms or processes of management control in this case study.

Contabilidade Gerencial e a Estratégia têm em comum a questão do desempenho organizacional, a primeira tem como objetivo medir o desempenho, a segunda se preocupa em como as organizações podem obter desempenho por meio de vantagens competitivas. Uma abordagem utilizada pela Estratégia é a Visão Baseada em Recursos, nessa ótica, o desempenho é potencializado pelas competências organizacionais da empresa, mas, nessa busca pelas competências, as organizações utilizam-se do Sistema de Controle Gerencial - SCG. Dependendo de como o SCG é utilizado, diagnóstica ou interativamente, ou uma combinação dos ambos, este pode contribuir para o desenvolvimento das competências e balancear as Tensões Dinâmicas e, indiretamente, influenciar o desempenho organizacional. Fundamentado no modelo teórico de Henri (2006), o objetivo deste trabalho foi contribuir para o entendimento deste relacionamento nas 1.000 maiores empresas brasileiras, utilizando a técnica estatística multivariada Modelagem de Equações Estruturais com o método de estimação Partial Least Square PLS. Os resultados em um total de 104 empresas indicam que (i) não existem evidências de relacionamento negativo entre o Uso Diagnóstico e o desenvolvimento de competências organizacionais, sugerindo que, no Brasil, o Uso Diagnóstico pode ter um menor componente disfuncional, e também, que este pode ser visto como uma rotina organizacional necessária para manter a organização dentro de um caminho planejado, o que não é incompatível com o desenvolvimento das competências; (ii) não existem relacionamentos significativos positivos entre desenvolvimento de competências e desempenho econômico, medido pelo Retorno sobre Patrimônio Líquido, o que é coerente com o estudo de Henri (2006), sugerindo que devem existir outras variáveis não contempladas no modelo, ou ainda que o indicador RSPL possa não ser uma proxy adequada de desempenho nos anos de 2005 a 2007; (iii) existe relacionamento positivo entre o Uso Interativo e o desenvolvimento de competências, com exceção do Empreendedorismo, o que é consistente com os resultados de Henri (2006); (iv) existe relacionamento positivo entre as Tensões Dinâmicas e as competências, o que está em linha com Henri (2006) e valida a teoria de que as tensões são importantes para busca da eficácia organizacional; (v) Uso Diagnóstico e Uso Interativo do SCG influenciam positivamente as Tensões Dinâmicas, podendo configurar o SCG como um recurso complementar na ótica da VBR; (vi) quando o desempenho é medido por auto-avaliação, ocorre uma alteração nos resultados dos relacionamentos entre competências e desempenho, com as competências Aprendizagem Organizacional e Orientação para Mercado influenciando positivamente o desempenho, indicando que estas duas competências/orientações devem ser estimuladas pelo uso do SCG. Os resultados da pesquisa estão sujeitos a algumas limitações, a principal delas refere-se ao fato que as respostas refletem a percepção dos profissionais de controladoria e finanças das empresas e a análise dos dados também não considerou a estratificação por setores econômicos. Estas limitações ensejam futuras pesquisas, como a sua replicação utilizando outro perfil de respondente, a realização de estudos de casos em empresas com diferentes culturas e desempenhos, bem como estudos que aprofundem a dimensão uso com competências específicas e mesmos construtos oriundos de outros campos de conhecimento. / Managerial Accounting and the Strategy have in common the issue of organizational performance; the first has as the objective of performance measuring the second focuses on how the organizations can obtain performance through competitive advantages. An approach used by the Strategy is the Resource-Based View, through this point of view, the performance is maximized by the company organizational competences, but in this competences search, the organizations use the Management Control System - MCS. Depending on how the MCS is used diagnostically or interactively, or in a combination of both, this can contribute to the competences development and the dynamic tensions balance and indirectly, influence the organizational performance. Originated by the Henri (2006) theoretical model this study proposal is to contribute for this relationship understanding in the 1,000 Brazilian biggest companies, using the multivariate statistic technique Structural Equation Modeling with the estimation method Partial Least Square PLS. The result in a total of 104 companies indicates that (i) there are no evidences of negative relationship between the diagnostic use and the organizational competences development, suggesting that in Brazil, the diagnostic use can have a minor dysfunctional component, and also, that the diagnostic use can be seen as an organizational routine needed to maintain the organization in a planned path, which is not incompatible with the competences development ; (ii) there are no meaningful positive relationships between the competence development and the economical performance, measured by the Return on Equity, which is coherent with the Henri (2006), suggesting that there must be other variables not contemplated in the model, or even that the indicator ROE might not be an adequate proxy of development in the years of 2005-2007; (iii) there is a relationship between the interactive use and the development of competences, excepting the enterprising, which is consistent with Henri (2006) results; there is a positive relation between the dynamic tensions and the competences, which is aligned with Henri (2006) and validates the theory that the tensions are important for the search of the organizational effectiveness (v) diagnostic use and interactive use of the MCS have a positive influence on the dynamic tensions, being able to configure the MCS as an additional resource in the RBV framework ; (vi) when the development measurement is made by self-evaluation, there happens a results change of the relations between competences and performance, with the organizational learning competences and market orientation having a positive influence on the performance, indicating that this two competences/orientations must be stimulates by the MCS use. The research results have some limitation; the main one is that the answers reflect the perception of corporate controllers and finance managers The data analyses did not take in account the stratification by economical sector. These limitations enhance future researches, such as its reply using others professional profiles ; the use cases study methodology in companies with different cultural and performance profiles, and more accurate studies of the usage dimension of specific competences and the same construct deriving from other fields of knowledge.

Made available in DSpace on 2016-03-15T19:32:19Z (GMT). No. of bitstreams: 1 Alexandre de Lacerda Pedrique.pdf: 1195049 bytes, checksum: 6790932de1a03499a58164e09b117239 (MD5) Previous issue date: 2010-08-18 / Fundo Mackenzie de Pesquisa / This dissertation has as intention to analyze the existing relationships between Use of the Management Control System, Organizational Learning, Decisions and Performance in hospital organizations. The dimension Use is consecrated by the typology proposal for Simons (2000) in Diagnostic Use and Interactive Use. Diagnostic use is the traditional use of the Management Control and has as purpose to implement the deliberated strategies, while the Interactive Use has as focus to generate organizational learning and to monitor the strategical uncertainties. (SIMONS, 2000). The research methodology adopted was the Survey, the sample was composed for 48 respondents of hospital organizations in Brazil and the data had been analyzed by means of the Descriptive Statistics and of two techniques of Multivariate Analysis: Factorial analysis and Structural Equation. The research indicate that: (1) the Interactive Use influences the Organizational Learning positively; (2) the Organizational Learning positively influences the decisions taken for managers of the segment of the health; (3) the decisions of Costs and processes influence the financial and not financial performance.Four interviews with managers of organizations from the health s area had been carried through and were observed that the Use of the Management Control System, as much in the dimension Diagnostic Use how much in the Interactive Use, influences the Organizational. Among Learning positively the main limitations, have been distinguished that the results are based on the perceptions of the managers from Accounting s area, however, as the majority of the managers from the health s area is composed for doctors and nurses, the results could be different if the respondents were from the assistential area. It is suggested, for future research, which is carried through studies of cases on Management Control System in the perspective of Use in hospitals, aiming at to a detailed exploration about this topic. / Esta dissertação tem como propósito analisar os relacionamentos existentes entre Uso do Sistema de Controle Gerencial, Aprendizagem Organizacional, Decisões e Desempenho em organizações hospitalares. A dimensão Uso é consagrada pela tipologia proposta por Simons (2000) em Uso Diagnóstico e Uso Interativo. Uso Diagnóstico é o uso tradicional do Controle Gerencial e tem como finalidade implementar as estratégias deliberadas, enquanto o Uso Interativo tem como foco gerar aprendizagem organizacional e monitorar as incertezas estratégicas. (SIMONS, 2000). A metodologia de pesquisa adotada foi o Survey, a amostra foi composta por 48 respondentes de organizações hospitalares do Brasil e os dados foram analisados por meio da Estatística Descritiva e de duas técnicas de Análise Multivariada: Análise Fatorial e Modelagem de Equação Estrutural.Os resultados da pesquisa indicam que:(1) o Uso Interativo influencia positivamente a Aprendizagem Organizacional; (2) a Aprendizagem Organizacional influencia positivamente as decisões tomadas por gestores do segmento da saúde; (3) as decisões de Custos e processos influenciam o desempenho financeiro e não financeiro. Foram realizadas quatro entrevistas com gestores de organizações da área da saúde e observou-se que o Uso do Sistema de Controle Gerencial, tanto na dimensão Uso Diagnóstico quanto no Uso Interativo, influencia positivamente a Aprendizagem organizacional. Dentre as principais limitações, destaque-se que os resultados são baseados nas percepções de gestores da área de Controladoria, porém, como a maioria dos gestores da área da saúde é composta por médicos e enfermeiros, os resultados poderiam ser diferentes se os respondentes fossem da área assistencial. Sugere-se, para pesquisas futuras, que sejam realizados estudos de casos sobre Sistemas de Controles Gerenciais na perspectiva de Uso em hospitais, visando a uma exploração mais detalhada sobre o tema.

For vehicles whose duty cycle is dominated by start-stop operation, fuel consumption may be significantly improved by better management of the start-stop process. Pneumatic hybrid technology represents one technology pathway to realise this goal. Vehicle kinetic energy is converted to pneumatic energy by compressing air into air tank(s) during the braking. The recovered air is reused to supply an air starter, or supply energy to the air path in order to reduce turbo-lag. This research aims to explore the concept and control of a novel pneumatic hybrid powertrain for a city bus application to identify the potential for improvements in fuel economy and drivability. In order to support the investigation of energy management, system architecture and control methodologies, two kinds of simulation models are created. Backward-facing simulation models have been built using Simulink. Forward-facing models have been developed in the GT-POWER and Simulink co-simulation. After comparison, the fully controllable hybrid braking system is chosen to realize the regenerative braking function. A number of architectures for managing a rapid energy transfer into the powertrain to reduce turbo-lag have been investigated. A city bus energy control strategy has been proposed to realize the Stop-Start Function, Boost Function, and Regenerative Braking Function as well as the normal operations. An optimisation study is conducted to identify the relationships between operating parameters and respectively fuel consumption, performance and energy usage. In conclusion, pneumatic hybrid technology can improve the city bus fuel economy by at least 6% in a typical bus driving cycle, and reduce the engine brake torque response and vehicle acceleration. Based on the findings, it can be learned that the pneumatic hybrid technology offers a clear and low-cost alternative to the electric hybrid technology in improving fuel economy and vehicle drivability.

Cette thèse porte sur la performance du travail, c’est-à-dire sur la contribution du travail à la performance des organisations. Ce sujet a reçu peu d’attention dans la littérature, et s’articule autour de deux notions complexes : le travail et la performance. Aussi, la thèse vise à répondre à une question exploratoire et à visée méthodologique : «Comment rendre compte de la performance du travail dans les organisations ?». La démarche de la thèse est interdisciplinaire. Elle associe l’ergonomie et le contrôle de gestion. La thèse développe un cadre analytique original visant à appréhender la performance du travail à travers des catégories communes en contrôle de gestion (discours, mesures, pratiques managériales) et en ergonomie (activité). Ce cadre analytique structure la méthodologie de collecte de données, qui procède principalement par entretiens semi-directifs, collecte documentaire, observations non participantes et verbalisations. La première étude de cas concerne la performance du travail des vendeurs dans des magasins détaxés d’aéroports. La seconde se concentre sur la performance du travail d’ouvriers dans une PME industrielle. Nous montrons que la mobilisation du cadre analytique permet de rendre compte de la performance du travail, en mettant en évidence des dimensions souvent implicites et peu partagées de la façon dont le travail contribue à la performance. Nous montrons aussi que les représentations des acteurs sur la performance du travail s’affranchissent en partie de celles véhiculées par les mesures. Enfin, la thèse montre que le travail et sa performance constituent un objet de recherche légitime et pertinent en contrôle de gestion. / This thesis focuses on work performance, or in other words how work contributes to an organization’s performance. This topic has received little attention in the literature. However, the literature shows the complexity surrounding the notions of work and performance. Therefore, the question that this thesis seeks to answer is exploratory and methodological: "How to account for work performance within organisations?” This thesis adopts an interdisciplinary approach. It combines ergonomics and management control. The thesis develops an original, analytical framework aimed at understanding work performance using common categories in management control (discourse, measures, managerial practices) and in ergonomics (activity).The analytical framework structures the data collection methodology, which mainly relies on semi-structured interviews, documents, non-participatory observations and verbalizations. The first case study focuses on the performance of salespeople work in airports’ duty-free shops. The second case study focuses on the work performance of workers in an industrial SME.We show that using the analytical framework enables us to account for work performance and underscore the often implicit and divergent dimensions of how work contributes to organisational performance. We also highlight that the actors’ representations of work performance are partially independent of those conveyed by the measures. Finally, the thesis demonstrates that work and its performance are a legitimate and relevant research object in management control.

In light of growing criticism towards New Public Management and its effects, interest has been directed at alternative management control concepts in the public sector. Whether Public Value Management is an alternative, possibly even a new paradigm, is being discussed on the research front. New Public Management and Public Value Management have evolved in parallel during the past decades. However, New Public Management has had greater impact, not least in governments’ control of state agencies. The aim of the thesis is to gain an understanding of how ideas about the creation of public value diverge between New Public Management and Public Value Management. Beyond the research question of whether management control meets the demands of efficiency and customer-orientation as addressed in previous studies on reforms influenced by New Public Management, this thesis deals with the issue of creating value for the benefit of society. In a qualitative approach, the research is based on interpretations of documents, observations and interviews with examples from state agencies in the museum sector. The result of the study shows that differences between New Public Management and Public Value Management are expressed in notions of accountability, results and proficiency. The time perspective differs, as do the means of financing and involvement of stakeholders. Reforms in line with Public Value Management call for the involvement or consideration of a larger circle of stakeholders, including future generations. The findings of the thesis suggest that the diverging perceptions of value creation does not rule out that elements from both concepts can be combined and complement each other. The main issue is to take into account the contribution made to public value, considering whether the mandate is a long-term government assignment in line with Public Value Management or if it involves activities well suited to New Public Management with prerequisites for market orientation. The dissertation contributes to research in the field of management control in the public sector and the issue of public value.

Friskolereformen öppnade upp för privata aktörer att kunna bedriva skolverksamhet i början på 1990-talet. Skolorna finansieras på samma sätt och har ur många perspektiv samma förutsättningar oavsett huvudman. Då många friskolor drivs i form av aktiebolag som ofta förknippas med vinstintresse kan det vara rimligt att anta att målen med verksamheten skiljer sig från de med kommunal huvudman. Målen är viktiga grundpelare för hur ekonomistyrningen sedan sker och det skulle därför vara intressant att undersöka hur arbetet med planering, resursanvändning samt uppföljning och kontroll sker på gymnasieskolor under olika huvudmän.

Bakgrund: Franchising som företagsform har haft en uppåtgående trend de senaste åren med både ökad omsättning och sysselsättning. Det existerar dock statistik som visar på motsatsen. Varannan franchisekedja i Storstockholm har fallande lönsamhet och ett betydande antal misslyckas med sin franchiseverksamhet. Franchiserelationer i sig är asymmetriska, vilket leder till att relationsproblematik ofta uppstår mellan parterna. Vilka faktorer som kan förklara franchiserelationers misslyckanden är ännu ett outforskat ämne inom svensk forskning. Bristen på forskning om franchising på den europeiska marknaden i kombination med avsaknad av kunskap rörande användningen av styrinstrument motiverar att fler studier behövs i en svenskeuropeisk kontext. Syfte: Studiens syfte ämnar identifiera de faktorer som kan förklara och ge upphov till misslyckanden i franchiserelationer. Genomförande: Studien är en kvalitativ fallstudie med ett deduktivt angreppssätt. Semistrukturerade intervjuer med franchisegivare och franchisetagare ligger till grund för insamlingen av empiriska data, med syftet att lyfta fram båda parters perspektiv. Slutsats: Studien identifierar sju faktorer som kan leda till att relationsproblematik i franchiserelationer uppstår. Beroende på hur faktorerna varumärke, val av partner, parternas mål och maktutövande hanteras så skapas olika förväntningar hos parterna, vilket utgör den femte faktorn. Faktorerna tillsammans påverkar franchiserelationen. I anknytning till relationen har faktorerna kommunikation och förändringsbenägenhet identifierats som väsentliga. Tas inte dessa faktorerna i beaktande, kan var och en eller ett antal tillsammans förklara samt ge upphov till misslyckade franchiserelationer. / Background: In recent years, franchising has shown a positive trend with increased turnover and employment. However, there are statistics that show the opposite. Every other franchised chain in Stockholm has declining profitability and a significant number of them are forced to discontinue franchising. Franchise relationships are asymmetric, which often causes problems between the parties. The key elements explaining franchising failures are yet an unexplored subject within Swedish studies. The lack of research regarding franchising on the European market, in combination with a lack of knowledge in the use of management control mechanisms, points to the fact that more studies in a Swedish-European context is needed. Purpose: The study aims to identify key factors which can explain and be the cause of failures in franchise relationships. Design: The study is a qualitative case study with a deductive approach. The gathering of empirical data is done through semi-structured interviews with franchisors and franchisees in order to highlight both of the parties’ perspective. Conclusion: The study identifies seven factors that can lead to problems in the franchise relationship. Depending on how the factors brand, selection of franchisee, parties’ objectives and exercise of power is being handled, different expectations form, which will affect the relationship. Expectations together with communication and receptiveness are the three additional factors. If these factors are not being managed, each one of them or a few together can explain franchise relationship failures.

Das Controlling übernimmt in Unternehmen die Aufgabe, die langfristige Existenz des Unternehmens zu sichern und kurzfristig die Ziele der Gewinnerzielung und der Liquiditätssicherung zu erreichen. In Zeiten der zunehmenden Bedeutung von Nachhaltigkeit tritt neben die ökonomische die ökologische und soziale Nachhaltigkeit im Sinne der sogenannten Triple Bottom Line. Daher widmet sich unsere internationale Studie explizit der Beziehung von Unternehmenssteuerung und Umweltmanagement in Bezug auf Nachhaltigkeit. Der vorliegende Auswertungsbericht fasst erste deskriptive Ergebnisse dieser Studie, bei der die 2.500 größten Unternehmen in Deutschland im Jahr 2015 befragt wurden, zusammen.