The information service industry keeps growing up in Taiwan in recent years. Many local companies of information service follow this trend as well. Management Control System (MCS) is one of the most important factors to make organization grow stably when it develops from star stage to mature stage. So that this research adopts the approach of case study to interview four vice presidents, who are in charge of four different departments in the case company that is leading in information service industry. This research intends to analyze the characteristics of MCS of the case company through deep exploratory case study. Then it will discuss over the differentiation between literature review and real interview. Finally, this research will propose conclusions and suggestions to the domestic companies that want to design and implement MCS. This research analyzes the characteristics of MCS by degree of formalization, participation, communication and information sophistication. The objectives of this research are as follows: 1¡BTo comprehend the characteristics of MCS of information service industry. 2¡BTo compare the difference between different departments in case company. 3¡BTo analyze the relationship between MCS and organization life cycle. The conclusion shows information service industry that belongs to Professional Service can also adopt bureaucratic MCS which is like Mass Service. It depends on the task whether can be identify cleanly. Key Words: management control system, information service industry, scorecard, organization life cycle.

<p>In today’s world information and knowledge is the most valuable asset and an increasing number of people are working with selling their specialized knowledge. In this knowledge economy professional services are increasing in importance and consultants play an increasingly important role.</p><p>This master thesis investigates the interplay between management</p><p>control and the strategizing process in IT-Consultancy firms.</p><p>With the purpose of gaining an understanding on how management control systems are being sed in IT consultancy firms and to identify the role it plays within the strategic dimension a case study approach was utilized.</p><p>The method is based on a qualitative approach with semi-structured interviews as the mean for data collection. A total sample of 7 respondents from two IT-consultancy firms and one Management Consultant participated. The interviewees possess different positions</p><p>within the two organizations ranging from top management down through the organizational levels in order to achieve a triangulation of the studied phenomenon.</p><p>A framework consisting of different perspective on strategic management accounting, performance measurement in professional services, Levers of control and IT-Consultancy was built and used in order to analyze the collected data. The data shows that the strategizing process is for the main part conducted in the front line of the organization where the consultantsinteract with the customer on a daily basis.</p><p>The conclusion drawn is that the interaction between strategizing process and management control systems is that the management control is designed in a way that not only allows for a clear strategizing activity to take form in the lower levels of the organization, but to</p><p>constantly assure that this is what is done throughout the organization.</p>

A popular notion is that an employee that experiences low control together with high demand is more likely to perceive stress. Management control has been intensified in public service organizations after New Public Management reforms, which is presumed to come at the expense of employee control. This study examined how management control systems, as a package and as specific components, are related to perceived stress. 130 subordinates in a Swedish public service organization completed self-report measures. A multiple regression analysis gave support for the hypotheses that work demand is positively and feedback from superior is negatively related to stress. No support was found for the hypotheses that employee control, feedback from the information system and formality by performance evaluation should be negatively related to stress. It is suggested that management control systems can serve as support for the employees´ efforts of coping with the demands.

The existing research around sustainability has traditionally had a reporting focus with less attention towards the controlling of a company. As more research has directed its attention towards the controlling perspective, the human interaction has not been substantially considered. In order to increase the understanding around sustainability implementation the purpose of this study is to investigate how controllers develop management control systems in order to incorporate sustainability within the company’s controlling process. By conducting an exploratory study with interviews of seven controllers with experience from sustainability implementation, rich empirical data is collected and analysed. The study is able to show how sustainability is being implemented through a basis of three fundamental parts: the person, the package and the process. The study has several findings; controllers try to deal with sustainability proactively, controllers implement sustainability differently depending on their background and sustainability is easier implemented if being treated like regular data. The study is contributing both practically as well as academically as it is able to identify and exemplify how Swedish controllers are implementing sustainability within the controlling process.

The continued growth of service industries and the development of the experience economy has highlighted the need for employees to have extensive social and interpersonal skills. The need for employee interpersonal skills is further emphasised by the extensive interaction between employees and customers, during the provision of customer service, in full service hotels. Despite the heterogeneous nature of the customer service environment, management expect that a consistent level of service will be maintained, while customers desire a unique experience that meets or exceeds their individual expectations. To ensure that both the needs of the organisation and customers are consistently met, management control of employee actions and behaviours is required.The aim of this study was to identify how hotel organisations and managers control employee interpersonal interactions with customers. The research also sought to identify the interpersonal and emotional capabilities employers require from employees to meet the needs of customers and present the desired corporate image. A qualitative, case study, research methodology was applied to understand the expectations of managers, the issues concerning managing employee interactions with customers, perceptions of employee capabilities, and beliefs about current management control strategies in a hotel environment. The research was conducted at four hotel properties belonging to one international hotel group. The data gathering methods included semi-structured interviews, documentation review and field notes.The research concluded that effective alignment of employee and management goal congruence first requires the alignment of managers' goals to the organisation. To ensure management's expectations, customers' expectations and employee actions and behaviours are aligned, management must also have a sound understanding of the organisation's brand and desired image. Cultural and social control mechanisms were found to be important, as they provided a consistent method of aligning employees' behaviour with the goals and expectations of management. The development of social cohesion and norms, through serial and investiture socialisation mechanisms, also helped to create self-managing teams that reinforced the goals of management. The study suggests that, due to the increasing diversity of the stakeholders' views and goals, some of the traditional management perspectives of hospitality may need to change to meet the needs of contemporary employees.

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