The importance of control in information system development (ISD) project has been widely emphasized. However, most studies focused on formal control and relative few efforts haven been entered to understand the effect of information control. In addition for those studies focus on informal control only viewed this issue from team level perspective. Drawing on the limitations of past studies, this study attempted to query possible antecedents of clan control effectiveness from aspect of the social control theory. In particular, we focus on the effects of personal beliefs, project commitment, team attachment and involvement on the compliance of individuals on group norm. We hypothesized that social bonds lead to compliance as well as extra-role behaviors for individuals within project team. Based on survey data collected from 205 members of ISD project teams. The results confirmed the hypothesized relationship between social bonds and compliance. The analysis also reveals that three factors, including personal beliefs, project commitment, and involvement are associated with external-role behavior. The results of this study can not only serve as a reference for future researches but also generate implications for practitioners.

Background Previous research in the area of knowledge management shows that projectbased organizations often struggle with their employees resistance to shareknowledge with colleagues for reasons of self-interest. Other research show thatimplementing incentives to stimulate knowledge sharing behaviors has beenproven efficient. However, the fact that no previous research has touched uponthe topic in the context of project based organizations, motivated us to immerseourselves in the area. Purpose The purpose of this study was to map how incentives stimulate knowledgesharing in project based organizations. Method A qualitative single-case study performed with semi-structured interviews on thedepartment of medical systems at project based Sectra AB. Conclusion The study highlights the value of combining incentives with clan control formotivating knowledge sharing in project based organizations. It indicates thatproject based organizations with help from incentives can stimulate knowledgesharing behaviors, both directly and indirectly.

Investments in financial and human capital are cornerstones in R&D organizations longing for profitable business in an increasingly competitive environment. However, another aspect to consider for R&D managers to succeed in terms of increased innovation is clan control, which is a widely described subject in management literature, not least by Ouchi. In this study, relationships between financial/human capital, clan control and innovation were examined in a setting of R&D organizations within the Stockholm-Uppsala region. Positive relationships were found between education and patents issued; and stability orientation and projects completed. A negative relationship was found between innovation orientation and patents issued. In the end a brief discussion concludes the results and directions for further research are proposed.

Cette thèse constitue un modèle multi-niveau pour rechercher comment les responsables commerciaux peuvent augmenter la performance et la satisfaction de leurs équipes en influençant leurs façons de communiquer. J’ai mis en pratique la théorie de la communication organisationnelle, la théorie d’échange social en parallèle avec la théorie du réseau social sur un ensemble de données multi-niveau (comprenant 37 équipes de commerciaux dans une entreprise faisant partie de Fortune 500). Deux phases d’interviews et une enquête par internet ont été menées à bien pour tester ce modèle. Ce projet a apporté une contribution importante en offrant une vision profonde des taches spécifiques et des caractéristiques des réseaux sociaux (i.e. centrality, tie strength) sur les échanges formels et informels. Cette étude démontre que les échanges d’informations formels mènent à une performance positive quand la diversité de l’expérience professionnelle de l’équipe est réduite, alors que les échanges d’informations informels mènent à une performance positive quand la diversité de l’expérience professionnelle de l’équipe est grande. Les informations informelles mènent aussi à la satisfaction de l’équipe. Cette étude explique aussi comment les managers exercent leurs influences sur le mode individuel de communication en modelant l’environnement de travail. / This study establishes a multilevel model to investigate how managers can increase team performance and team satisfaction by influencing team members’ communications. I applied organizational communication theory, social exchange theory along with social network theory to a multilevel data set (consisting 37 frontline sales teams in a Fortune 500 company). Two-step interviews and a survey study were completed to test this model. This project made a substantive contribution by providing an in-depth look at the effects of task characteristics and network features (i.e. centrality, tie strength) on formal and informal information exchanges. It showed that formal information exchange led to positive team performance when team diversity in work tenure was low; while informal information exchange led to positive team performance when team diversity in work tenure was high. Informal information exchange also had direct impact on team satisfaction. This study also provided an insightful explanation of how managerial influences (such as clan control and competitive climate) shifted individual formal and informal communications by molding work environment.

The research question on problems that involves information asymmetry has been drawing more and more attention since the past decades, and in particular, two of the pioneers Bengt Holmström and Oliver Hart) in this field won the Nobel Prize of Economics in 2016. With the emergence of information economics, accounting researchers started focusing on the information asymmetry problems, with a particular interest and emphasis on moral hazard problems, within the firm. In this essay, we intend to fill the blank in this area by investigating some specific information asymmetry problems in managerial accounting under the presence of both moral hazard and adverse selection, or moral hazard and post-contract information asymmetry, respectively. The first study analyzes the expected value of information about an agent’s type in the presence of moral hazard and adverse selection. The value of the information decreases in the variability of output and the agent’s risk aversion, two factors that are typically associated with the severity of the moral hazard problem. However, the value of the information about agent type first increases but ultimately decreases in the severity of adverse selection. The second study draws attention to the tradeoffs associated with relying on pre-contracting ability measures in the design of executive compensation schemes. We show that the more sensitive of the ability signal to ability the more weight should be placed optimally, and the more precise of the ability signal the more weight should be placed optimally, in accordance with the informativeness principal. We further prove that under a broad class of distributions a linear aggregation of multiple pieces of pre-contracting information is sufficient for contracting purposes without loss of generality. The third study investigates three mechanisms of organizational control: outcome control (contracting on the outcome), effort control (contracting on the signal of action), and clan control (employing an agent whose preferences are partially aligned with the principal’s goal through a socialization process). In doing so, we expand the standard agency framework by introducing the concept of other-regarding preference and clan control to provide new insights into organizational control design. / Business Administration/Accounting

Inledning: Revisionsbranschen kan ses som en del av en profession med en tanke om att bidra till samhällsmässigt intresse genom att objektivt och oberoende förmedla ekonomisk information. En profession är beroende av kompetent och kvalificerad personal för att kunna upprätthålla god revisionskvalitet. För att utföra deras jobb ges stort utrymme för att själva bestämma över tillvägagångssättet för arbetet. Å andra sidan kan revisionsföretagens intressen ses som kommersiella med en tanke om att alla företag är vinstdrivna och styr för att uppnå affärsmässiga mål. Dessa två perspektiv kan ses som motstridiga och står i konflikt till varandra, men som båda måste tas hänsyn till och är viktiga för byråns överlevnad. Syfte: Syftet med studien är att få en förståelse för hur revisionsbyråer använder incitament för att hantera problematiken kring kommersialism och professionalism. Metod: En kvalitativ studie har genomförts på tre företag i revisionsbranschen. Empirin har samlats in genom semistrukturerade intervjuer. Slutsats: Studien visar att företagen fungerar som en hybrid och styr för både kommersialism och professionalism beroende på den givna situationen, genom både finansiella och icke-finansiella incitament. Vi kan även se att företagens starka socialiseringsprocess bidrar till ett community för att säkerställa att kommersialism och subjektiva intressen inte kan ta över. / Introduction: The auditing industry can be seen as part of a profession with the idea of contributing to societal interest by objectively and independently conveying financial information. A profession is dependent on competent and qualified employees in order to maintain good audit quality. In order to do their job, there is room for themselves to decide on the approach to the work. On the other hand, the interests of the audit firms can be seen as commercial, with the idea that all companies are profit-driven and govern to achieve business goals. These two perspectives can be seen as contrasts and in conflict with each other, but both must be taken into account and are important for the agency's survival. Purpose: The purpose of the study is to gain an understanding of how audit firms use incentives to handle the problems of commercialism and professionalism. Method: A qualitative study has been conducted on three companies in the auditing profession. The empirical data has been collected through semi structured interviews. Conclusions: The study shows that the companies work as a hybrid and control both commercialism and professionalism depending on the given situation, through both financial and non-financial incentives. We can also see that the companies' strong socialization process contributes to a society to ensure that commercialism and subjective interests cannot take over.

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.

Background. The research on management in Swedish home care has been conductedmainly from sociological perspectives where structural conditions have been of interest (see for example Hagerman et al., 2013; Andersson, 2014; Österlind, 2013). The conditions impacting on management are described as differing ideals where the main ideals are the care perspective and the cost perspective (see for example Andersson, 2014; Österlind, 2013). The conflict between ideals create tensions between ideology and practice and different expectations (Antonsson, 2013) and may also create problems, dilemmas and paradoxes (Österlind, 2013). The rules impacting on the home care activities are bureaucratic rules stemming from the state and municipality. However, Trydegård (2000) argues that at the same time there is room for autonomy and path-dependence in the home care units. Purpose and research approach. There seems to be a lack of studies on management control in home care, and more especially no study combining a discourse, structures and theories on management control. The purpose of this thesis is to explore management control in home care in the relation between structures and managers’ interpretative repertoires in a social-constructionist perspective. The purpose is also to create a prototype model for further research. The ontological positioning and theoretical framework are building on Giddens’ structuration theory (1979, 1984) in which structures are seen as both the medium and outcome of social interaction and rules are important. The units of analysis are the managers’ accounts on management control in semi-structured interviews. The accounts are analysed in a so called case cluster analysis (McClintock et al., 1979) in the software program NVivo. The codes are building on Ouchi’s theory of management control (1979) as ‘input control’, ‘behaviour control’, ‘output control’ and ‘clan control’, and also building on Giddens’ structuration theory (1978, 1984) defined as 8 characteristics of rules, ‘normative sanctions’, ‘signification of meaning’, ‘authoritative’ or ‘allocative resources’. Findings. The findings reveal that home care is highly bureaucratic in input and output control by the use of formal rules stemming from municipality or state. In behaviour control home care has a medium-low degree of bureaucracy if exercised through ‘signification of meaning’ and medium-high when exercised through ‘authoritative resources’. In clan control home care has a low degree of bureaucracy and can either be positive or negative depending on how informal leaders in the unit impact on cooperation between care personnel and if there is trust and a good communication between manager and care personnel. Two main patterns of structuration appear: creation of structures for an efficient process flow of home care to increase efficiency, and co-creation of new rules for behaviour to increase cooperation. Managers focus on different situations of management control depending on conditions in the home care unit and own interpretations. Two interpretative repertoires are identified; the discourse on hard matters is created in relation to matters that are more rigid in structure, such as legislation and municipal goals and that are difficult to interpret differently, whereas soft matters are created in discourse around dilemmas and human or relational aspects of control.

Background Modern capitalist societies have consumption at the core of their social and economic activities. This is one of the underlying problems that sustainability is facing. In need of solutions and avenues for limiting our footprint and consumption, we turn towards alternative solutions such as coliving as a potential for facilitating sustainable lifestyles in their residents.   Objectives The overall purpose of this thesis is to investigate coliving impacts on the sustainability practices of residents within the Swedish urban environment. To do this effectively, the theoretical framework of this thesis will primarily utilize practice theory, as well as institutional theory and clan control theory to a secondary degree, to explore their interactions between coliving social structures and residential agents in terms of following sustainable activities and compare those with a single living household. Through conducting interviews with the residents of the Coliving and single living in line with these frameworks, this thesis aims to explore to a greater degree how the coliving housing model can contribute to more sustainable lifestyles.   Methods A qualitative research strategy was chosen for the study with a two-case comparative study design. To further explore the complexity of the interactions between agents and properties of social structures, data collection methods were utilized, such as semi-structured interviews with residents of coliving and single-living. The analytical approach was conducted through a thematic data analysis method.   Results The Coliving initiative stimulates sustainable lifestyles by creating a set of social structures and cultural rules that promotes interaction, diversity, and sustainable lifestyles. The design of the Coliving initiative activated the most evident and impactful change mechanisms. Specifically, the built environment that is diverse and flexible and facilitates variations of facilities and immense recourses accessible for the residents to interact and use for different moods and behaviors. The recruitment process facilitates a foundation of balance between diversity and like-minded individuals for learning potentials and collaboration. The governance structure of the community-based organization is nonhierarchical participatory, and consensus-based, and the community is self-organized. These features have shown to promote collaboration and interaction between individuals and stimulate sustainable practices. Last, the cultural rules of the community also promote interactions and collaboration, as well as many of the social sustainability principles and anti-consumption practices.   Conclusions The coliving, compared to the single-living, has much more quantitive, qualitative, and diverse set of structures with sustainable properties that brings the residents more or less into the situation where a greening of their corresponding lifestyles becomes a very convenient option.