The purpose of the study is to gain an understanding of and analyze how a municipality can control the new construction of a district that has not previously been regulated by a detailed planned area. This was investigated based on a new construction in the district Ranagård, which is located in Halmstad municipality. The area has not been planned in detail and has a vision of being a sustainable district, where the main focus is om social aspects in the form of reduced segregation and design of the area. How the management has been has been analyzed based on both Halmstad municipality ́s and the developer ́s perspective. Furthermore, the extent to which the municipality ́s governance can be conveyed down to the developers and how they deal with this governance internally is examined. The study is based on two main theories, firstly Robert Simon ́s levers of control, which is a control model that is divided into four different aspects of control. These are belief system, boundary system, diagnostic control system and interactive control system. The second theory on which this study is based is how strict or loose the control of a management control system (MCS) can be and what incentives there are for this. By connecting the given theories, an analysis model was created that examined the municipality ́s use of the various aspects of Simon ́s levers of control and how these aspects were used strictly or loosely within the Ranagård project. Using a deductive approach, semi-structured interviews were constructed as the qualitative method. All four respondents were experienced in the construction industry, three of whom work as clients of the Ranagård project. The Fourth respondent is a municipal development engineer who is this study represents Halmstad municipality ́s governance together with the Future Plan 2050 and the plan description available in Ranagård. The result shows that Halmstad municipality has governed with all of the different aspects from Simons levers of control, and this has affected the developer ́s freedom to implement their internal governance. The result also shows that in the Ranagård project, all aspects of Simons levers of control worked in synergy.

This paper is concerned with the use of management control systems (MCSs) within high growth firms (HGFs) to support rapid growth. Considering that a lack of MCSs has been identified as a major cause of failure among start-ups, as well as that MCSs have been claimed to enable firms to grow more during their early years, this is a highly interesting topic for scholars as well as entrepreneurs. However, despite the exceptional opportunity that HGFs provide in examining this topic, there is a lack of contemporary research on how HGFs use MCSs to support their growth. To fill this gap a multiple case study was conducted, investigating how Simons’ (1995) levers of control were used to support growth within 12 different HGFs. Through drawing upon data from interviews with 19 different key people it was then found that MCSs support growth in various ways. Different boundary systems were found to increase chances of firm survival and provide a platform for growth. Additionally, the use of interactive systems was identified as a potential characteristic of HGFs. Moreover, the research questions former assumptions on the importance of forecasting.

Syfte – Studiens syfte har varit att öka förståelsen för de effekter som kan uppstå genom en kompetensväxling när detta sker genom en fördelning och omfördelning av arbetsuppgifter till en ny yrkeskategori. Syftet har också varit att undersöka vilken roll styrning har i att påverka dessa effekter. För att undersöka syftet har följande forskningsfrågor adresserats; (1) Vilken påverkan har en kompetensväxling på de professioner vilka möts av ett sådant koncept? (2) Hur kan styrmedel förstärka positiv och lindra negativ påverkan av en kompetensväxling? Metod – Multipel fallstudiedesign av en kvalitativ art med en kombinerad induktiv och deduktiv ansats. Insamling av data har skett genom semistrukturerade intervjuer med undersköterskor, sjuksköterskor och ledning inom Region Norrbotten. Den insamlade datan har analyserats med hjälp av tematisk analys.  Resultat – Resultatet visar att en kompetensväxling, när detta sker genom en fördelning och omfördelning av arbetsuppgifter till en ny yrkeskategori, påverkar professioner både arbetsmässigt såsom personligt. Fem teman kopplade till påverkan har identifierats: rädsla för övertalighet, minskad stress i arbetet, arbetsglädje, skepsis mot servicepersonalens vårdkännedom samt effektivitet. Resultatet visar även att styrmedel kan ha en betydande roll för hur denna påverkan tar sitt uttryck och att ledningen därmed har en stor roll här att spela.  Teoretiska implikationer – Studien bidrar med en djupare förståelse kring kompetensväxling när detta sker genom en fördelning och omfördelning av arbetsuppgifter till en ny yrkeskategori. Studien bidrar även med insikter gällande en sådan kompetensväxlings påverkan på yrkesverksamma vilka möts av ett sådant koncept. Ett annat teoretiskt bidrag är en belysning av en sådan organisationsförändring i kombination med styrning.  Praktiska implikationer – Vårt resultat antyder att styrmedel kan ha en betydande roll för utfallen av en kompetensväxling. Vi ser därför att vårt resultat kan fungera som ett stöd för personer inom en ledningsposition vilka står inför utmaningen att införa ett liknande koncept inom sin organisation. Vi ser också att studien kan fungera som ett beslutsunderlag för chefer och högre beslutsfattare vilka utforskar möjligheterna att hantera en hög arbetsbelastning och personalbrist. / Purpose – The purpose of this study has been to increase the understanding of the effects that can emerge through task-shifting when it occurs through an allocation and distribution of work assignments to a new occupation. The purpose has also been to examine the management control systems role in affecting these effects. To investigate this purpose, following research questions have been addressed; (1) What effect does task-shifting have on the professions that face such a concept? (2) How can management control systems increase positive and alleviate negative effects of task-shifting?  Method – Multiple case study of a qualitative character with a combined inductive and deductive approach. Collection of data has occurred through semi-structured interviews with orderlies, nurses and management within Region Norrbotten. The collected data has been analyzed through thematic analysis.   Result – The result shows that task-shifting, when this occurs through an allocation and distribution of work assignments to a new occupation, affects professions both operationally as well as personally. Five themes linked to effects have been identified: fear of redundancy, reduced stress at work, job satisfaction, skepticism towards the service personnel’s understanding of healthcare and efficiency. The result also indicates that management control systems can have a considerable role in how this effect is manifested and that management therefore has a big part to play.  Theoretical implications – This study contributes with a deeper understanding regarding task-shifting when this occurs through an allocation and distribution of work assignments to a new occupation. This study also contributes with insights regarding such a concepts effect on professionals that face such a concept. Another theoretical contribution is the illumination of such an organizational change in combination with management control systems.  Practical implications – Our result indicates that management control systems can have a significant role in the outcomes of task-shifting. Therefore our result can function as support for individuals within a management position who face the challenge of implementing a similar concept within their organization. Furthermore we also see the study’s potential of being a basis for managers and higher-ups decision making who are exploring different opportunities of managing a high workload and staff shortages.