Top executives are interested in more transparent and formalized structures, applicable measurements, and clear justification of alignment. Limited or improper information technology governance (ITG) affects the business strategy that will ultimately influence the overall business alignment in local city government agencies (LCGAs). The problem addressed in this study was the lack of information regarding LCGAs IT/business strategic alignment maturity model (SAMM) level and the LCGAs' employment size. The purpose of this survey study was to evaluate 48 LCGA participants in the Southwestern part of the United States and compare their alignment perceptions with their cities' employment size. The theoretical framework for this study was based on ITG and business strategy as measured by the SAMM instrument. An online survey was used for data collection and data results were analyzed using descriptive statistics and an Analysis of Variance. After using the SAMM instrument, the current snapshot maturity level of LCGAs was 2.49 out of a maximum 5.0 level. Results illustrated no significant relationship between LCGAs alignment maturity levels and a city's size. This study empowers positive social change by providing LCGAs 6 incremental steps to improve the overall alignment maturity level in areas of transparent and formalized structures, applicable measurements, and improved alignment measures.

En tillväxtfas kännetecknas av en föränderlig affärsmiljö som medför interna och externa utmaningar. Detta eftersom företagen måste kontrollera en större organisation samtidigt som de behöver förbättra sina konkurrensfördelar. Som konsekvens påverkas även företagets strategier och den ekonomistyrning som tillämpas, där företagen måste anpassa sig till förändringar för att säkerställa fortsatt framgång. Tidigare studier påvisar att företagen därtill är i behov av en mer adekvat styrning som kan stödja företaget i tillväxtfasen. I linje med detta har det under senaste åren skett en utveckling inom ekonomistyrningsområdet som har myntat strategisk ekonomistyrning, vilket beskrivs som en framåtblickande och flexibel styrmodell. Tidigare studier påvisar endast behovet av denna typ av styrning samt att företagen behöver hantera förändringar. Däremot finns det begränsad forskning om hur styrsystemet faktiskt utformas under tillväxt. Syftet med studien är att redogöra för hur strategisk ekonomistyrning utformas under tillväxt för att hantera interna och externa förändringar. För att genomföra studien användes en kvalitativ forskningsmetod och en deduktiv ansats. För att samla in det empiriska materialet genomfördes nio intervjuer med gasellföretag eftersom de kännetecknas av påfallande tillväxt. Studien visar att strategisk ekonomistyrning under tillväxt präglas av ständig förbättring och anpassning. Genom uppföljning och anpassning ökar förståelsen för vilka interna och externa faktorer som bidrar till tillväxt och mer konkurrenskraftiga strategier som i sin tur möjliggör fortsatt framgång och tillväxt. Studien visar även på att det är svårt att formulera långsiktiga planer och mål eftersom gasellföretag hela tiden ställs inför nya ändrade förutsättningar. Gasellföretagens strategier är således tvungna att vara flexibla och målen fungerade mer som en tänkt riktning för företagen, snarare än något som var tvunget att uppnås. / A growth phase entails a dynamic business environment with internal and external challenges. Companies must effectively handle a larger organization as well as enhance their competitiveadvantages. Consequently, the company's strategies and management control system are impacted, necessitating adaptation for sustained success. In line with this, there has been a development in the field of management control in recent years, strategic management control, which is described as a more forward-looking and flexible control system. Previous studies only highlight the need for this type of management and the companies' need to manage changes. However, there is limited research on how the control system is designed during the growth phase. The purpose of the study is to examine how strategic management control is designed during growth to manage internal and external changes. To carry out the studies, a qualitative research method and a deductive approach were used. In order to collect the empirical material, nine interviews were conductef with gazelle companies were interviewed since they are characterized by remarkable growth. The study shows that strategic management control during growth is characterized by constant improvement and adaptation. Through follow-up and adaptation, the understanding of which internal and external factors contribute to growth and more competitive strategies increases, which in turn enables continued success and growth. The study also shows that it is difficult to formulate long-term plans and goals since gazelle companies are constantly faced with new and changed conditions. The gazelle companies' strategies thus had to be flexible, and the goals functioned more as an imagined direction for the companies, rather than something that had to be achieved.

企業越來越意識到使用者的重要性，知道產品設計必須以使用者為中心。但面對網路興起、讀者大量流失的報紙新聞媒體，該如何從使用者察覺出商業模式創新的機會，是當前文獻亟欲探索的主題。本論文因此提出兩大分析重點。第一，分析使用者的行為脈絡，由早期大眾的角色中找出使用者對資訊需求，理解創新擴散的關鍵。第二，透過使用者行為分析形成商業模式的各種可能性，了解如何能改變商業營運邏輯。本文以聯合報系旗下之《Upaper》捷運報做為個案，分析捷運族的移動行為與資訊需求，藉此鎖定十個新聞主題來分析使用者行為、資訊需求、設計洞見、設計方案等環環相扣的四個步驟。本研究歸納出三種人物誌：需要優先性資訊的懶人、喜愛連貫性資訊的達人、偏好比較性資訊的商人。這三種人物誌指引出三種可能的新商業模式：從新聞到情報、從廣告到商研、從紙媒到串媒。學理上，本研究提出使用者導向商業模式的形成過程及創新原則。實務上，新聞媒體組織可以理解分析使用者的微觀行為的步驟及策略。 / Enterprises are increasingly aware of the importance of users and know their product design must be user-centered. Now newspaper media is losing their readers due to the rising of Internet, so how to develop an innovative business model from users became one of hot topic of literature review. This thesis could be divided into two parts. Firstly, analyze the user behavior context in order to identify the information needs from the role of the early majority, and to realize the key point of innovation diffusion. Secondly, find the possibilities of business models through the user behavior analysis and learn how to change the business logic. In this paper, we use the United Daily News Group's "Upaper" as a case study of the mobile behavior and information needs of the commuters, thereby focusing the top ten news topics to analyze user behavior, information needs, design insights, design plan, these four steps which is closely connected and inseparable. This study identifies three Personas: lazy people who need priority information, Maven who like coherent information, businessman who prefer comparative information. These three personas point out three possible new business models: from news to intelligence, from advertising to business research, from newspaper media to the transmedia. Academically, this study presents the formation process and the innovative principles of the user-oriented business model. In practice, the media organization can understand the steps and strategies about how to analyze the user microscopic behavior.