Bakgrund: Under senare år har cirkulär ekonomi fått allt större uppmärksamhet som ett lovande koncept för att öka den globala hållbarheten och motverka resursbrist. På organisationsnivå handlar arbete mot en cirkulär ekonomi, cirkulärt arbete, om att följa nya principer för att bedriva hållbarhetsarbete och en möjlighet att förena detta med ekonomiska fördelar. Cirkulärt arbete kan därför förväntas skilja mellan offentliga och privata organisationer. Konceptet innebär också att nya mål formuleras och nya strategier används för att nå dessa, varför den formella ekonomistyrningen kan komma att behöva anpassas till det cirkulära arbetet. Syfte: Syftet med denna studie är att förklara hur offentliga respektive privata organisationer kan arbeta cirkulärt samt hur och varför formell ekonomistyrning anpassas till cirkulärt arbete. Detta för att bidra med kunskap till organisationer som vill utveckla en mer cirkulär verksamhet samt för att göra ett teoretiskt bidrag till forskningen om cirkulär ekonomi i organisationer och formell ekonomistyrning i cirkulärt arbete. Metod: Studiens metod är en tvåfallsstudie i en offentlig respektive en privat organisation. Slutsatser: Studiens slutsatser är att cirkulärt arbete i offentliga organisationer riktas mycket mot utveckling av cirkulär ekonomi i samhället samt att privata organisationer försöker förena hållbarhetsansvar med ekonomiska fördelar genom att utnyttja resurser i högre utsträckning samt förbereda sig inför ett samhälle som stödjer cirkulär ekonomi. Det cirkulära arbetet kan också skilja på grund av organisationens förutsättningar. Den formella ekonomistyrningen anpassas främst genom man försöker påverka medarbetare till att engagera sig i cirkulärt arbete. Vidare krävs tydligare planering samt nya mått för att driva och utvärdera det cirkulära arbetet. Planering och beslutsfattande kräver också en ökad detaljnivå och ett längre tidsperspektiv i styrning mot cirkulärt arbete. / Background: In recent years, circular economy has gained increased attention as a promising concept for global sustainability and solution for resource scarcity. Moving towards a circular economy in organizations is about following new principles for increased sustainability which can lead to economic benefits. The work towards a more circular organization may differ between public and private organizations. The concept also leads to new goals and strategies, which may lead to a need for the formal management accounting and control to be adapted in organizations that adopt the concept. Purpose: The purpose of this thesis is to explain how public and private organizations can work towards a circular economy and how and why formal management accounting and control is adapted to this work. This can lead to a contribution of knowledge for organizations that want to adopt the concept and a theoretical contribution about circular economy in organizations and formal management accounting and control. Method: The method is a case study in two cases: one public and one private organization. Conclusions: The conclusions of this study are that public organizations aim for a development of circular economy on a societal level and private organizations try to accommodate social responsibilities with economic benefits by increasing recourse utility and prepare for a society where circular activities are supported. Preconditions in organizations determines what circular activities are possible. The formal management accounting and control has been adapted mainly in cultural controls to engage co-workers. Clear goals and measures are developed to drive and evaluate the circular work. Planning and decision-making are also more detailed and have longer time perspectives.

The current legislation that regulates internal managing and controlling system in administrative bodies of the public governance lags behind in the implementation of international experiences and standards for excersing the internal audits. This fact causes many reactions in the general public and also in the professional society. Alarming news about corruption and wasteful use of the public sources are just the token of the problem. The goal of this thesis is to define and analyze the process of implementing the managing and controlling system and subsequently to create a plan for a successful implementation of the effective managing and controlling system in the public governance. In the theoretical part are characteristics and goals of the managing and controlling system, legislative framework and description of components for the managing and controlling system, that are based on international experiences and practice. In the analytical part is the analyze of the particular elements from the managing and controlling system and finally in the practical part is the proposal of implementation managing and controlling system and also the proposal of directive for the internal control, which is supposed to simplify the practical use in the public governance. There is a draft of the assessment of Internal Control System Effectiveness in the practical part of this thesis.

The main concern of this master thesis is in the relation between management control systems and management style. In particular it is the management style called liberating leadership, which is characteristic for so called democratic companies, that is subject of the research. The main goal of this thesis is to examine whether it is possible to establish management control systems in such companies given the principles they are built on. Further question is whether and eventually how this management style should be reflected in management control system. The answer to the latter question is introduced using also the outcomes of survey conducted among the executives of companies that endorse the principles of democratic workplace.

International manufacturing companies are shipping goods worldwide, resulting in interorganizational freight transportation where customers, suppliers, and logistics partners are involved in the transportation processes. This interorganizational nature of freight transport emissions has made them difficult to address, as they can be seen as not being connected to only one single company’s decisions. With the relevancy, consciousness, and interest of going greener being on the rise on a global level, many studies have made a call for a wider perspective on how manufacturing companies can work with reducing Carbon Dioxide (CO2) emissions from transport related to their business. This thesis addresses that call, and the research purpose of this thesis is to explore how a manufacturing company can achieve continuous and controlled reduction of CO2 emissions from freight transport. This study develops a framework in support of decarbonizing freight transport at a manufacturing company, through the adapting of Green Supply Chain Management (GSCM) activities, enabled by Strategy and Management Control Systems (MCSs). In sum, it is explored how a manufacturing company can adapt GSCM activities for decarbonization of freight transport as part of a decarbonization strategy, that is implemented and sustained within the company through MCSs. This master thesis studies the case company Rosemount Tank Radar AB, a Sweden-based manufacturer of measurement instrumentation with high levels of export. To find the relevant strategy and management control concepts and theories, a literature study was first conducted. Based on this literature study, a case study of the company was then performed. Following the case study, case findings were analyzed and related to the concepts and theories found in the literature study, leading to the final framework. The framework constitutes the overall conclusion, and a mapping of the analysis on how manufacturing companies can reduce their CO2 emissions from freight transport through the approach based on GSCM, decarbonization strategy, and MCSs. The framework gathers identified decarbonization strategy scopes for greener transports found within the research field of GSCM and the case study. These decarbonization strategy scopes are then set in relation to the identified strategy and control management concepts and tools, that support efficient and tangible implementation of the decarbonization strategy. On a practical level, the framework developed in this thesis is suggested to bring a foundation for discussions among supply chain managers at manufacturing companies that are looking to define or redefine their decarbonization strategy in order make their freight transport greener. As the case study findings of this master thesis also proposes, greener supply chain transport practices can lead to cost savings and better customer experiences, in addition to reducing CO2 emissions.

The aim of this thesis is to evaluate management control system in a company and pro-pose measures for better use of management control system as a subsystem of manage-ment of the company supporting the achievement of business objectives of the owners in the changing market environment. Thesis consists three main parts. The first theoretical part contains information about management control system. Analysis of the current state of management control system describes state of the management control system in a company and in the last section are suggestions for possible improvements of man-agement control system.

L’objectif de cette thèse est de déterminer l’influence des facteurs de contingence sur l’utilité des tableaux de bord dans le pilotage de la performance des ETI. Pour atteindre un tel objectif, la revue de littérature a permis d’un côté, d’appréhender les principaux concepts théoriques utilisés dans ce travail, et d’autre côté de présenter un cadre de la recherche qui constitue la pierre angulaire sur laquelle est fondée la conception de notre modèle théorique. Issu d’une méthodologie hypothético-déductive et d’un positionnement positiviste, un modèle explicatif de l’utilité des tableaux de bord dans le pilotage de la performance des ETI est élaboré. Ce dernier incorpore une variable à expliquer « utilité des TB dans le pilotage de la performance », dix variables explicatives, et une variable médiatrice « diversité d’utilisation des indicateurs de TB ».Ensuite, ce modèle est testé auprès de 156 ETI implantées en France. Les données recueillies sont examinées en utilisant l’analyse en composantes principales et la méthode de régression linéaire multiple. Les résultats de cette étude quantitative exposent les facteurs de contingence expliquant l’utilité des TB dans le pilotage de la performance. Ainsi, cette thèse permet d’enrichir les travaux théoriques antérieurs relatifs aux défis de mesure de la performance, et pratiquement de procurer aux directeurs financiers et aux contrôleurs de gestion un cadre explicatif des nouvelles pratiques de mesure de la performance des ETI. / This thesis aims to determine the influence of contingency factors on the utility of balanced scorecards in the performance management of ISEs. To achieve this objective, the literature review has allowed, on the one hand, to understand the main theoretical concepts used in this work and, on the other hand, to present a research framework which is the cornerstone of our theoretical model. From a hypothetical-deductive methodology and a positivist position, an explanatory model of the utility of balanced scorecards in the performance management of ISEs is developed. The latter incorporates one dependent variable which explains the "utility of balanced scorecards in the performance management", ten explanatory variables and one mediating variable "diversity of use of BSC indicators".Then, this model is tested on 156 ISEs established in France. The data collected is examined using the principal components analysis and the multiple linear regression method. The results of this quantitative study expose contingency factors explaining the utility of BSC in the performance management. Thus, this thesis enriches the previous theoretical works on the challenges of measuring performance, and practically, provides CFOs and management controllers with an explanatory framework of the new practices of ISEs’ performance management.

This dissertation is composed of three research papers that deal with the topic of “accounting and innovation” and provide evidence for the area of innovation from two accounting perspectives, i.e., the external disclosure perspective and the internal management control system perspective. The disclosure perspective is addressed in the first paper. Using content analysis, it examines the innovation capital disclosure characteristics, i.e., disclosure quantity and quality, in intellectual capital statements of 51 European for-profit firms. Additionally, the relationship between innovation capital disclosure characteristics and industry, firm size, region of domicile, and disclosure guidelines adopted are analyzed. The second and third paper address the management control system perspective. The second paper contributes to the research on management control systems in product development by exploring the performance effects and the interplay of the levers of control, i.e., interactive, diagnostic, beliefs, and boundary control systems, based on data from a survey of 468 senior managers from the manufacturing industry. Therefore, I compare by structural equation modeling a base model of unrelated levers of control (additive model) with (a) a model of mutual association of levers of control (interdependence model), (b) a model of joint use of levers of control (interaction model), and (c) a combined model of mutual association and joint use of levers of control (combined interdependence/interaction model). The best fitting and most parsimonious model is analyzed in terms of the performance effects of the levers of control. Based on the sample of the second paper, the third paper contributes to the recent literature on the relationship between management control systems and innovation by considering how the four levers of control are used as “packages” in product development. I employ cluster analysis to determine how the levers of control are combined, depending on the type of strategy formation (i.e., intended or emergent) and the degree of innovativeness of the firm. Furthermore, I explore which of these combinations are equifinal in terms of product development and organizational performance.

Bakgrund och problem: Vikten av de snabbväxande företagens påverkan på marknaden är något som på senare tid fått extra uppmärksamhet. Andelen snabbväxande företag i Sverige är hög jämfört med andra länder, men bara en liten del lyckas fortsätta överleva på lång sikt. Detta sker på grund av att företagen befinner sig i föränderliga miljöer som många av dessa snabbväxande företagen inte lyckas anpassa sig till samt klara av utmaningarna som uppstår vid tillväxt.   Syfte: Syftet med denna studie är att få en djupare förståelse för hur omgivningen påverkar styrningen i snabbväxande företag som befinner sig i föränderliga miljöer. Vidare sökes en förståelse kring hur företagen agerar för att växa och hur tillväxten påverkar utvecklingen av styrningen i företagen.   Metod: Baserat på syftet och de valda forskningsfrågorna valdes en flerfallstudie som forskningsdesign. De tre fallen som valdes består av svenska företag som under en kort period upplevt en mycket hög tillväxt. Semistrukturerade intervjuer valdes för insamling av empirin.   Slutsats: Studiens resultat tyder på att externa faktorer såsom digitalisering, konjunkturförändringar, politik och media har tvingat företagen att utvecklas från tidigare arbetssätt till en tydligare planering av verksamheten. De valda strategierna för snabb tillväxt är att antingen öka försäljningen eller expandera geografiskt. Det konstaterades att externa faktorer som politiska beslut kan möjliggöra tillväxten samt interna faktorer som viljan för tillväxt och kompetens driver tillväxten framåt. Dessutom konstaterades legitimitet vara en intern faktor som möjliggör tillväxt. / Background and problem: The importance of the influence of fast-growing companies in the market is something that has recently received extra attention. The proportion of fast-growing companies in Sweden is high compared to other countries, but only a small number manage to survive in the long term. This is due to the fact that companies are in turbulent environments that many of these fast-growing companies are unable to adapt to and meet the challenges posed by growth.   Purpose: The aim of this study is to gain a deeper understanding of how the environment affects the governance of fast-growing companies that are in changing environments. Furthermore, an understanding is sought of how companies act to grow and how growth affects the development of corporate governance.   Method: A multiple case study was selected as a research design based on the purpose and the selected research questions. The three cases selected consist of Swedish companies that experienced very high growth in a short period. Semi-structured interviews were selected for the collection of the empirical data.   Conclusion: The study's findings indicate that external factors such as digitalization, business cycles, politics and the media have forced companies to evolve from previous work methods to a formal planning of the business. The chosen strategies for rapid growth are to either increase sales or expand geographically. It was found that external factors such as political decisions may enable growth as well as internal factors such as the will for growth and competence to drive growth. In addition, legitimacy was found to be an internal factor enabling growth.

Inledning: Revision har en viktig samhällsfunktion i och med sitt syfte att oberoende granska finansiell information. Det kan i mångt och mycket härledas till professionell logik, med en utgångspunkt i hög kvalitet och expertis i det utförda arbetet. Detta ställer krav på att revisorn ska få agera under självstyrning, eftersom det är den professionella som bäst vet hur arbetet ska utföras. Åt det andra hållet, är revisionsbyråer vinstdrivande företag. Detta kan härledas till den kommersiella logiken med en utgångspunkt i vinstintresse och att uppnå effektivitet i organisationen. Hur dessa logiker existerar i relation till varandra är till viss del motsägelsefullt. Vissa menar att det finns en grundläggande konflikt på en organisatorisknivå mellan dessa logiker, och att vinstintresset går ut över kvaliteten på revisionen. Andra studier påvisar ett samspel genom att revisorn utvecklar en hybrididentitet och kombinerar de olika logikerna vid olika tillfällen.  Syfte: Syftet med studien är att bidra till tidigare forskning med en fördjupad förståelse för hur kommersiell och professionell logik synliggörs på en organisatorisk nivå och på individnivå. Syftet är även att förklara vilken roll styrningen har i att förmedla professionalismen och revisionsbyråns ekonomiska intresse. Detta för att få helhetsbild av hur kommersiell och professionell logik förhåller sig till varandra. Metod: En kvalitativ studie har genomförts genom semistrukturerade intervjuer med sju yrkesverksamma revisorer. Empirin har även bestått av företagstexter i form av årsredovisningar, karriärsblogg och material publicerad på revisionsbyråers hemsidor.  Slutsats: Vi kan se att revisionsbyråerna och revisorerna både förmedlar en bild av sig som professionella men även kommersiella. Detta synliggörs även i hur revisorn pratar om sin roll och hur denne agerar. Utifrån detta bildas en hybridlogik där både affärsmässiga och professionella aspekter anses viktiga. Vi har även påvisat att professionell och kommersiell logik stärks och styrs mot genom både clan- och byråkratisk styrning. Revisorn går in i olika roller, med antingen den professionella eller kommersiella logiken i fokus, i olika situationer och sätter till viss del egna gränser utifrån detta. Det egna gränssättandet har i vissa situationer visat sig frångå den formella och byråkratiska styrningen. Genom insocialisering och en diskussionskultur bildas en norm om hur revisorn, i sin roll, ska agera i olika kontexter. / Introduction: Auditing has an important social function with the purpose of independently reviewing financial information. It can in many ways be derived from professional logic, based on high quality and expertise in the work performed. This requires that the auditor can act under self-control, since it is the professional who knows best how the work should be performed. On the other hand, auditing firms are profit-making companies. This can be derived from the commercial logic based on profit interest and achieving efficiency in the organization. How these logics exist in relation to each other is to some extent contradictory. Some argue that there is a fundamental conflict at an organizational level between these logics, and that the profit interest goes beyond the quality of the audit. Other studies show an interaction in that the auditor develops a hybrid identity and combines the different logics at different times. Purpose: The purpose of the study is to contribute to previous research with a deeper understanding of how commercial and professional logic is visible at an organizational level and at the individual level. The purpose is also to explain the role of the controlling and managing in maintaining professionalism and the financial interests of the auditing firm. Through this a complete picture is given of how commercial and professional logic relates to each other. Method: A qualitative study has been conducted through semi-structured interviews with seven professional auditors. The empirical data also consists of company texts in the form of annual reports, career blogs and materials published on the auditing agencies' websites.  Conclusions: We can see that the audit firms and the auditors both convey a picture of themselves as professional but also commercial, this also make visible in how the auditor talks about his role and how he acts. Based on this, a hybrid logic is formed in which both business and professional aspects are considered important. We have also shown that professional and commercial logic is strengthened and guided by both clan- and bureaucratic control. The auditor takes on different roles, with either the professional or commercial logic in focus, in different situations and to some extent set their own boundaries based on this. These own boundaries have in certain situations been shown to deviate from formal and bureaucratic governance. Through socialization and a discussion culture, a norm seems to be formed of how the auditor, in his role, should act in different contexts.

Bakgrund och problem: I och med en ökad oro för miljöfrågor tvingas företag anpassa sig genom att försöka sänka sin negativa miljöpåverkan. Detta kan åstadkommas med hjälp av att företag tar fram och implementerar lämpliga hållbarhetsstrategier. Hållbarhetsarbetet har blivit ett allt viktigare strategiskt verktyg som kan resultera i en konkurrensfördel. Tidigare forskning belyser varför företag arbetar med hållbarhet, däremot finns det få genomförda studier som praktiskt undersöker hur företag tillämpar styrning av det miljömässiga hållbarhetsarbetet. Syfte: Studiens övergripande syfte är att bidra med en ökad förståelse för hur styrning av miljömässigt hållbarhetsarbete utformas och implementeras i praktiken. Detta görs med hjälp av att undersöka hur företag arbetar med miljömässiga hållbarhetsstrategier, mål och prestationsmått genom att fokusera på planering och uppföljning. Vidare ämnar studien analysera hur strategierna, målen och måtten kommuniceras inom företag för att undersöka hur väl dessa genomsyrar samtliga delar i verksamheten. Metod: Studien har tagit ansats i en kvalitativ forskningsmetod och applicerat en mini-flerfallstudie bestående av sex olika företag där den empiriska datainsamlingen utgjorts av semistrukturerade intervjuer. Forskningsansatsen är deduktiv med induktiva inslag. Vidare har intervjuerna genomförts i syfte att skapa en förståelse om hur företag styr sitt miljömässiga hållbarhetsarbete. Slutsats: Det kan konstateras att det inte finns någon tydlig lösning på hur företag ska arbeta med hållbarhetsfrågor. Vidare ses hållbarheten som en långsiktig process vilken blir alltmer integrerad i företagens mer traditionella ekonomistyrsystem snarare än att ses som ett enskilt styrsystem. Ledningens engagemang avgör huruvida de anställda inspireras samt involveras i hållbarhetsarbetet. Den högsta ledningens engagemang avspeglar således hur hållbarhetsarbetet implementeras och spelar därmed en betydande roll i styrningen mot miljömässig hållbarhet. / Background and problem: With an increased concern for environmental issues, companies are forced to adapt by trying to reduce their negative environmental impact. This can be achieved by developing and implementing appropriate sustainability strategies. Sustainability work has become an increasingly important strategic tool that can result in a competitive advantage. Previous research has examined why companies work with sustainability. However, there are few completed studies that practically consider how companies manage their environmental sustainability work. Purpose: The purpose of the study is to contribute with an understanding of how the management of environmental sustainability work is designed and implemented in practice. This is done by examining how companies work with environmental sustainability strategies, objectives and performance measures by focusing on planning and control. The study intends to analyze how the strategies, objectives and measures are communicated within all parts of the organization. Method: The qualitative study has been made by a smaller multiple case study represented by six different companies using semi-structured interviews. The research approach is deductive with inductive elements. Furthermore, the interviews were conducted in order to create an understanding of how companies manage their environmental sustainability work. Conclusion: It can be stated that there is no clear solution on how companies should work with sustainability issues. Furthermore, sustainability is seen as a long-term process which is becoming more integrated into companies' traditional financial management systems rather than being seen as an individual management system. The management's commitment determines whether the employees are inspired and involved in the sustainability work. The top management's commitment reflects how the sustainability work is implemented and plays a significant role in the management towards environmental sustainability.