The object of this study is to examine the relationships between the use of management control system (MCS) and organization capability in different contingency. This study will adopt the management characteristic of three management control tools which were budget control, project management, and performance management to classify the use of management control system of bank. More specifically, the study is to know whether the diagnostic and interactive use of management control system cause the effect on market orientation, innovativeness, and organization learning and then leading to strategic choice. The research findings are (1) The interactive use of management control system of bank has significant better organization capability and performance. (2) The diagnostic use of management control system of bank has bad organization capability and performance. (3) The structure oriented hybrid use of management control system has lower organization capability and performance than the interactive use. (4) The more fit between contingency factors and management control system, the better organization capability and performance.

This study aims to further develop research, from a management approach, by studying how MCS packages change when an organization undergoes an initial public offering. Furthermore, it aims to use Malmi and Brown’s (2008) management control system package in order to categorize and analyze the complexity of organizational change brought on by an initial public offering. This study draws on interviews with top managers in a high technological firm, which has recently been listed on the stock exchange. The results of this study imply that an initial public offering can change the MCS package in a number of different ways. Public companies do not necessarily become short-term, an initial public offering can affect a company’s external focus and measurements without affecting its internal measurements, in order for companies to become suitable for the stock market they formalize policies and appoint an independent board and listed companies can experience changes to their culture.

Este estudo investiga, sob a ótica da teoria da contingência, os efeitos dos fatores contingenciais sobre o perfil do sistema de controle gerencial (SCG) das empresas brasileiras tendo como objetivo compreender as características do SCG, em função dos fatores contingenciais. São examinados os efeitos diretos e interativos dos fatores contingenciais internos estratégia, estrutura, tecnologia da informação e estágio do ciclo de vida organizacional e do ambiente no perfil do SCG. Avalia-se também o efeito do SCG no desempenho organizacional. Esta pesquisa defende a tese de que os fatores contingenciais internos e externos influenciam o perfil do SCG que possui associação com o desempenho, sendo possível estabelecer arranjos (fit) entre fatores contingenciais, características do SCG e desempenho organizacional. As hipóteses relativas aos efeitos dos fatores contingenciais no SCG preveem que o ambiente, fator contingencial externo, possui associação com os fatores contingenciais internos i) estratégia, ii) estrutura, iii) estágio do CVO e iv) tecnologia da informação; que o ambiente e os fatores contingenciais internos possuem associação com o perfil do SCG e que o SCG possui associação com o desempenho. A amostra envolveu 120 empresas brasileiras de grande porte e os dados para obtenção de informações sobre as mesmas foram coletados através de uma survey (levantamento). Para o tratamento dos dados, foram utilizadas as técnicas estatísticas de análise fatorial, análise de clusters e modelagem de equações estruturais. Os resultados indicaram que quando analisadas em um único grupo de empresas, não foi possível identificar associação entre os fatores contingenciais e o SCG e deste com o desempenho organizacional, rejeitando-se as hipóteses estabelecidas. Entretanto, ao separar as empresas em dois grupos distintos, i) indústria e ii) comércio e serviços, a hipótese de associação entre o fator contingencial ambiente e o SCG foi aceita. Também foram aceitas as hipóteses de: i) associação do ambiente com os fatores contingenciais internos da organização, ii) de associação dos fatores contingenciais internos com o SCG e, finalmente, iii) do SCG com o desempenho organizacional. A validação das hipóteses da pesquisa indica que a escolha e a utilização dos artefatos do SCG sofrem influência dos fatores contingenciais vivenciados pela empresa. Os resultados da pesquisa estão sujeitos a algumas limitações: i) as respostas refletem a percepção dos profissionais de controladoria das empresas, ii) a amostra não é probabilística e, portanto, todas as inferências não podem ser generalizadas para a população. Entretanto, considerando o atual estágio da pesquisa em contabilidade gerencial no Brasil, a pesquisa fornece uma visão importante de um grupo de empresas classificadas entre as maiores do País. Esta análise pode ser o ponto de partida para futuras pesquisas que utilizem a teoria da contingência. / This study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.

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.

Este estudo investiga, sob a ótica da teoria da contingência, os efeitos dos fatores contingenciais sobre o perfil do sistema de controle gerencial (SCG) das empresas brasileiras tendo como objetivo compreender as características do SCG, em função dos fatores contingenciais. São examinados os efeitos diretos e interativos dos fatores contingenciais internos estratégia, estrutura, tecnologia da informação e estágio do ciclo de vida organizacional e do ambiente no perfil do SCG. Avalia-se também o efeito do SCG no desempenho organizacional. Esta pesquisa defende a tese de que os fatores contingenciais internos e externos influenciam o perfil do SCG que possui associação com o desempenho, sendo possível estabelecer arranjos (fit) entre fatores contingenciais, características do SCG e desempenho organizacional. As hipóteses relativas aos efeitos dos fatores contingenciais no SCG preveem que o ambiente, fator contingencial externo, possui associação com os fatores contingenciais internos i) estratégia, ii) estrutura, iii) estágio do CVO e iv) tecnologia da informação; que o ambiente e os fatores contingenciais internos possuem associação com o perfil do SCG e que o SCG possui associação com o desempenho. A amostra envolveu 120 empresas brasileiras de grande porte e os dados para obtenção de informações sobre as mesmas foram coletados através de uma survey (levantamento). Para o tratamento dos dados, foram utilizadas as técnicas estatísticas de análise fatorial, análise de clusters e modelagem de equações estruturais. Os resultados indicaram que quando analisadas em um único grupo de empresas, não foi possível identificar associação entre os fatores contingenciais e o SCG e deste com o desempenho organizacional, rejeitando-se as hipóteses estabelecidas. Entretanto, ao separar as empresas em dois grupos distintos, i) indústria e ii) comércio e serviços, a hipótese de associação entre o fator contingencial ambiente e o SCG foi aceita. Também foram aceitas as hipóteses de: i) associação do ambiente com os fatores contingenciais internos da organização, ii) de associação dos fatores contingenciais internos com o SCG e, finalmente, iii) do SCG com o desempenho organizacional. A validação das hipóteses da pesquisa indica que a escolha e a utilização dos artefatos do SCG sofrem influência dos fatores contingenciais vivenciados pela empresa. Os resultados da pesquisa estão sujeitos a algumas limitações: i) as respostas refletem a percepção dos profissionais de controladoria das empresas, ii) a amostra não é probabilística e, portanto, todas as inferências não podem ser generalizadas para a população. Entretanto, considerando o atual estágio da pesquisa em contabilidade gerencial no Brasil, a pesquisa fornece uma visão importante de um grupo de empresas classificadas entre as maiores do País. Esta análise pode ser o ponto de partida para futuras pesquisas que utilizem a teoria da contingência. / This study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.

No description available.

Region Gotland har under en längre tid privatiserat tjänster som tidigare utfördes av Region Gotland själva. Hur går det till när en privat aktör tar över eller startar en verksamhet och hur ser kraven på verksamheten ut? Idag använder Region Gotland Balanserade styrkort i sin styrning och hur påverkar denna typ av styrning privata aktörer? Denna uppsats fokuserar på vilken effekt Socialnämndens styrning har på upphandling, kommunikation och uppföljning. Problemformuleringen i denna uppsats lyder: På vilket sätt styr Socialnämnden privata och offentliga aktörer inom särskilt boend epå Gotland. Syftet med denna rapport är att undersöka hurvida Region Gotlands styrmodell påverkar upphandling, kommunikation och uppföljning mellan Region Gotland och aktörer inom särskilt boende på Gotland. Intervjuer har gjorts med personer i nyckelpositioner inom Region Gotland. Fördjupade intervjuer har gjorts med verksamhetschefer på två olika boenden. Ett boende i privat regi och ett boende i offentlig regi. Vi presenterar även information om Regionens Balanserade styrkort med fördjupning på Socialnämndens styrkort. / The municipality of Gotland has for some time now privatized social services traditionally performed by the municipality of Gotland themselves. How does it work when a private corporation starts to run such services and what are the requirements for the new organization? The municipality of Gotland uses Balanced Scorecard in its management control. How does this kind of governance affect private companies? This paper focuses on the affects of the municipality´s Management control regarding procurement, communication and monitoring. In what way does the management control of the social welfare affect the private and public actors in special housing in Gotland? The purpose of this study is to investigate whether the Balanced scorecard has affected procurement, communication and follow-up between the municipality of Gotland and organizations in special housing in Gotland. Interviews were conducted with persons in key positions within the Region Gotland. In-depth interviews were made with managers in two specific places. In one special housing in the private sector and another in the public sector. We also present information about the region's Balanced scorecard with focus on the social welfare scorecard.

The master´s thesis is focused on application of Management Control System in company especially on planning and analysis of deviations. In theoretical part of the thesis will be described basic charakteristic and terms and will be used continualy in the analytical part. In this part Honeywell s.r.o. will be described and analyzed its current situation and methods for planning costs. Then will be analyzed and interpreted deviations based on actual data in MS Excel. In the proposal part will be propose actions to improve the current situation in the form of implemetation new program MS Power BI or Tableau into controlling team.

The master´s thesis is focused on application of Management Control System in company especially on planning and analysis of deviations. In theoretical part of the thesis will be described basic charakteristic and terms and will be used continualy in the analytical part. In this part Honeywell s.r.o. will be described and analyzed its current situation and methods for planning costs. Then will be analyzed and interpreted deviations based on actual data in MS Excel. In the proposal part will be propose actions to improve the current situation in the form of implemetation new program MS Power BI or Tableau into controlling team.

Bakgrund: Elitfotbollsklubbar befinner sig i en speciell situation. Man verkar i en bransch där det råder svårigheter att generera tillräckligt med intäkter samtidigt som kostnader drivs upp med tanke på att man vill nå sportslig framgång. Det blir därför väldigt viktigt hur man hanterar sin ekonomi och styr den i rätt riktning.   Syfte: Syftet med denna uppsats är att beskriva och förklara vilken roll ekonomistyrningen har i svenska elitfotbollsklubbar. Vidare är syftet även att identifiera situationsfaktorer inom elitfotbollen och analysera hur dessa påverkar elitfotbollklubbars ekonomistyrning. Detta för att utveckla kunskaper om hur elitfotbollklubbars situation påverkar ekonomistyrningen och dess roll.   Metod: Uppsatsen är en kvalitativ intervjustudie. Den empiriska undersökningen har skett genom semi-strukturerade intervjuer. Intervjuerna har gjorts med antingen klubbchef, ekonomichef eller sportchef i sju olika klubbar.   Resultat och slutsatser: Elitfotbollsklubbar befinner sig i en osäker miljö där en väl implementerad ekonomistyrning är i det närmaste nödvändigt. Budgeten är det viktigaste styrmedlet för klubbarna men det används även en rad andra styrmedel som belöningssystem, prestationsmätning, kalkylering och benchmark. Situationsfaktorer som omgivning, kultur och storlek har bidragit till att klubbarna idag har en stor ekonomisk medvetenhet där ekonomiska resultat ska leda till det sportsliga. Vi har med denna studie kommit fram till att ekonomistyrningen har en avgörande roll för klubbarnas långsiktiga målsättningar. / Background: Elite football clubs exist in a special situation. They operates in a industry where its difficult to generate enough revenue, meantime costs are driven up due to their need of generate sucess in the sport. It therefore becomes very important how to manage their finances and steering it in the right direction.   Purpose: The purpose of this essay is to describe and explain the financials role in a number of Swedish elite football clubs.   Method: Our essay is a qualitative study where we mixed convenience- and quota sampling. The empirical gathering was conducted through interviews using a semi-structured approach. Interviews have been made with either a Club Manager, CFO or sports director in seven diffrent clubs.   Conclusions: Elite football club sexists in an uncertain enciroment in which a well-implementated managament control system is necessary. The budget is the most important instrument for the clubs, but there are also a number of other instruments such as compensations, performance measurement, calculation and benchmark. Situational factors such as enviroment, culure and size has contributed wich has led to that the clubs have a great economic awareness today where economic results will lead to the sport result. We have with this study concluded that financial management has played a critical role in the club´s long-term objectives.