Cette thèse étudie la façon dont les gestionnaires utilisent les systèmes de contrôle de gestion comme des leviers de changement stratégique. Cette question est intéressante tant du point de vue théorique et une pratique. L'enquête se concentre sur le cas d'opérations de services industriels. Les spécificités de ce secteur - les flux immatériels, les compétences hétérogènes implication du client, - prendre son environnement particulièrement instable. Pendant ce temps, les forces de technologie de l'information époque les entreprises de services sans cesse procéder à des changements stratégiques à créer un avantage concurrentiel durable. Simons (1995, 2000) d 'un levier de contrôle de cadre est utilisé comme point de départ. Ce cadre propose deux repères extrêmes de classer les systèmes de contrôle de gestion: par rapport aux systèmes interactifs de diagnostic en fonction du degré d'implication du top management. Cette thèse développe deux idées nouvelles: premièrement, que le cadre de l'analyse pourrait être étendue à quatre dimensions: l'outil de gestion, la structure organisationnelle, l'utilisation du système de contrôle, et le système d'indemnisation, d'autre part, il explore la manière dont les quatre dimensions interagissent dans la pratique. La dimension outil provient de la littérature managériale sur les systèmes de contrôle. Il souligne l'importance de la coordination horizontale des flux de matières provenant de fournisseurs aux clients. La dimension organisationnelle est de la littérature sur la gestion de projet, ce qui élargit la coordination de cette question à de nouveaux produits et de nouveaux services. La dimension de compensation a déjà été mis en place par Simons, bien que cette dimension a rarement été exploré dans la pratique. Deux études de cas sont utilisées pour explorer la pertinence de cette grille. L'analyse porte sur plusieurs années où les changements stratégiques survenus, d'expliciter la manière dont ces changements ont été traduits dans les quatre dimensions de notre grille. Il semble que certaines configurations long de ces quatre dimensions sont plus efficaces que d'autres. Une configuration plus efficace à la fois présente des éléments interactifs et de diagnostic. Cette approche équilibrée, qui nous caractérisent des sociétés de services industriels, est présentée comme une idée intéressante à explorer dans de futures recherches. Conséquences en termes du rôle du contrôleur sont également discutées ..

The objective of this study is to examine the relation between management control system (MCS) and management information system (MIS) in securities investment trust companies in Taiwan. The outcomes of this study could provide managers a reference base for the design and operation of MCS and MIS. This study classifies the MCSs of four firms into different positions according to the level of interactive control, and comparing with the level of four MIS characteristics. This study supposes that the level of four MIS characteristics would increase with the level of interactive control. The results of this study are as following: (1) The level of scope and integration of information would increase with the level of interactive control. (2) There is no strong correlation between the level of timeliness and aggregation of information and the level of interactive control. (3) The characteristics of securities investment trust industry have an indirect impact on MIS within the industry which causes the four firms in this study all have a good performance on information timeliness of MIS. (4) Interactive control systems and diagnostic control systems can exist in a same organization simultaneously.

Abstract Drucker (1954) in the book "The Practice of Management¡¨ mentioned each enterprise the manager gives the corporate life and energy and the resources is in the hands of "people". A good manager have large-minded¡Bthe integrated ability and remove the personal preferences in order to have everyone is competent at his job and achieve the best configuration at the human resources allocation, so this study is to understand the behavior of the leadership of the branch manager for the bank is assets or liabilities. This study is focus on the manager's diagnostic control system and interactive control systems under the management control systems and the leadership qualities of transformational leadership and transactional leadership has a positive correlation with business performance. The study method is by T Bank's questionnaire then collection data, collation and analysis. From this study find out the good operator must be sustained and indeed encouragement to employees, to be optimistic for the future and positive thinking when encounter something, the branch's performance appraisal should bulletins regularly to keep their employees informed manager treat everyone as fair without black box, year-end performance appraisal and promotion is fair, to encourage their employees to think about how to solve problems, and to train them the ability to solve problems independently. Resourcefulness in the service attitude depend on the different customer's requirements, for customer must has empathy instead of static regularization service will make customers feel hypocritical can not impress the customer.

The main purpose of this project is to analyse used protocols in vehicles available under the OBD II specifications. In the project we will also focus on processing diagnostic data. We will design device for vehicle diagnostic. This device will be able to send processed data on external web server via Internet network. Obtained data will be saved on data server. Building of functional receiver will be the major part of master´s thesis.

This research aims to discuss the influences of strategy choices on the management control systems. There is no absolute definition, range and classification of management control system which mainly includes management accounting and other controls. Moreover, management strategy is produced by the business after a series of evaluation and analysis of the internal and external environment. It is the business choice while proceeding resource operation and distribution and also the guidelines of business management activities. Management strategy makes the business achieve the goals, create competitive advantages and get more markets and chances in the intensely competitive environment. This research is explorative and uses business strategy as the variable and chooses the synthetic resin industry as the interview object. With Porter¡¦s general business strategy as the strategy classification standard, we differentiate the interviewed businesses into variation strategy and low-cost strategy and interview the outstanding persons separately. This research analyzes and induces the interview results as the following, 1. The group of cost-leading strategy emphasizes standards and is partial to centralization. In the application of management control system, they emphasize formal control and traditional cost control. However, the variation strategy emphasizes conformability and effective business strategy control. 2. The management control system of variation strategy company is partial to interactive control system and the management control system of low-cost strategy company prefers the diagnostic control system. 3. The degree of budget participation in variation strategy company is higher and it is lower in low-cost strategy company. 4. The degree of formalization in variation strategy company is higher and it is lower in low-cost strategy company. 5. The degree of participation and communication of interactive control system in variation strategy company is higher, and it is lower in low-cost strategy company. 6. Complete management control system helps the strategy performance.

In this study an effort is made to bring more clear insights into the effect of management control systems on strategy formation. The content of management control systems does not have a final conclusion. Primary components of management control systems include managerial accounting and other controls. In the other hand, the process of strategy formulation mainly divided into two ways which are deliberate strategy and emergent strategy. The deliberate strategy is more applied to stable and predictable conditions while emergent strategy is a prompt response of enterprise to strategic uncertainties. Different perspectives of management control systems will separately help for two kinds of strategy formulation. This is an exploratory study which is contingent on size of organizations. Choosing steel industry as interviewers, the study divided them into two groups that are three large companies and three middle & small companies and proceeded elite interview separately. The conclusions are as follows: 1. High formalization of management control systems help for the need of information of deliberate strategy formulation. 2. The degree of participation and communication of interactive control systems in large companies are higher, while those of interactive control systems in small companies are lower. 3. No matter what the size of an organization is, the initial stages of strategic activities are shaped by management control systems. 4. No matter what the size of an organization is, boundary systems do not serve as a strategy filter. 5. The top management of interviewer companies tends to not realize that employees may make up the key performance indicator (KPI) due to the changes in the priority of KPI for responding to strategic uncertainties. 6. No matter what the size of an organization is, complete management control systems will help for higher performance in organization.

Background: Strategic renewal is a phenomenon where companies decide to do strategic alterations with the aim to improve their stasis in the current market (Kiesler & Sproull, 1982). This can be accomplished in several ways; in this report the focus is on management control systems and how they are incorporated in the strategic implementation process in order to drive and generate renewal. Management control systems are considered to be an important aspect of the strategy process (Simons, 1994). Purpose: The purpose of this thesis is to analyze to what extent and in what form interactive and diagnostic management control systems are employed in large organizations in order to drive strategic renewal. Methodology: This is a qualitative research with an abductive approach that is based on a single case study. Through interviews we answer how management control systems are used in the implementation process of strategic renewal on different levels of an organization; we have made ten interviews with top-, middle- and operational management.  Conclusion: Our main finding is that the process of implementing a successful strategic renewal through the adoption of MCS is not a linear one. The process is continuous and conducted in a circular manner; this also implies the interrelation of the variables.

Problem description: The universities resources is allocated yearly through a regulation letter by the government which might make it more difficult to plan the organisation due to unforeseen events. The adaption and design of the management is a critical event that can cause negative consequences for the operation if made with deficient knowledge understanding about the cause and effect. We argue that this demands the management to clearly communicate the operations unique context, visions, goals and desired approach to create consensus within the organisation.  Research question: How does the balance between interactive and diagnostic control affect the management and the actions between top and local management in universities?  Purpose: The purpose with this research is to describe and understand how the balance between interactive and diagnostic controll in both the management and budget process affects actions in universities.  Methodology: This is a descriptive qualitative research which is mainly deductive. The empirical data is based on six different interviews from six different respondents that has been interviewed according to two different interview guides depending on which management level they were. The interview guide is based on semi structured questions that are well anchored in the theory through a operationalization scheme to fulfil the purpose of gathering the desired data to ensure a high validity.  Conclusions: Actions like budget games occurs despite reached balance between interactive and diagnostic control as a result of the universities context of being a part of the government since local savings is prohibited. / Problemdiskussion: Resursfördelningen i högskolan tilldelas varje år genom att regeringen skickar ut regleringsbrev vilket medför att förmågan att planera långsiktigt till följd av oförutsedda händelser kan försvåras. Anpassning och utformning av styrdialogen är en kritisk händelse som vid bristande förståelse kring orsak och verkan, kan resultera i negativa konsekvenser för verksamheten. Detta ställer krav på en styrdialog som förmår att tydligt förmedla verksamhetens unika kontext, vision, mål och önskat tillvägagångssätt för att skapa samsyn inom organisationen. Forskningsfråga: Hur påverkar balansen mellan interaktiv och diagnostisk kontroll styrdialog och ageranden mellan central och lokal ledning i högskolor? Syfte: Vår undersökning syftar till att beskriva och förstå hur balansen mellan interaktiv och diagnostisk kontroll i såväl styrdialog som budgetprocess påverkar ageranden i högskolor. Metod: Detta är en beskrivande kvalitativ studie med en huvudsaklig deduktiv ansats. Empirin grundar sig på intervjuer från sex olika respondenter som har intervjuats efter två olika intervjuguider beroende av ledningsnivå. Intervjuguiden är baserad på semistrukturerade frågor som är väl förankrade i teorin genom ett operationaliseringsschema i syfte att samla önskad information för att säkerställa en hög validitet. Slutsats: Ageranden såsom budgetspel uppstår trots uppnådd balans mellan interaktiv och diagnostisk kontroll till följd av högskolans kontext av att vara en statlig myndighet då lokalt sparande inte tillåts.

En kris är vanligtvis förknippad med ett stort hot till företag och med en hög grad av osäkerhet. Varje krissituation är också unik vilket innebär att krishanteringen kommer att skilja sig åt beroende på den givna situationen. Coronavirusets utbrott utgör en global och unik kris som kommit att ställa restaurangbranschen inför en stor utmaning. Myndigheter har infört hårda restriktioner som har bidragit till ett minskat gästantal hos restaurangföretagen vilket resulterat i en minskad försäljning på kort tid. Med hänsyn till detta är syftet med denna studie att beskriva och förklara hur företag inom restaurangbranschen har hanterat rådande Coronakris. Syftet uppnås genom att jämföra restaurangföretagens strategier under Coronapandemin. Mer specifikt uppnås detta genom en kvalitativ studie i form av semistrukturerade intervjuer med elva restaurangföretag i Norrbotten. Restaurangföretagens sätt att hantera Coronapandemin har sedan analyserats utifrån Contingency Theory, Simons LOC med utgångspunkt i interaktiva- och diagnostiska styrsystem samt teorin om den ideala användningen av ekonomistyrning. Studiens slutsatser visar att det finns många likheter i hur restaurangföretagen har hanterat och fortfarande hanterar den rådande Coronakrisen. Nya intäktsställen, finansiella åtgärder för att minska kostnader och förändring i planeringen har varit återkommande strategier för att överleva krisen. Resultatet visar att dessa strategier indikerar på ett möjlighetssökande beteende som stimulerar lärande, idéskapande och kreativitet samt uppmuntrar till dialog och debatt vilket tyder på att interaktiva styrsystem har en betydelsefull roll för att anpassa sig till rådande situation och bemöta de osäkerheter som uppstår under en krissituation. Studiens resultat visar även att många av restaurangföretagen upplever ett ökat behov av kontroll under osäkra perioder och nämner budget som en relevant kontrollmekanism, vilket tyder på ett diagnostiskt arbetssätt. Huvudslutsatsen blir därför att restaurangföretagen främst arbetar interaktivt men till viss del även diagnostiskt i sitt sätt att hantera Coronakrisen, vilket tyder på en viss balans mellan dessa styrsystem. / A crisis is usually associated with high uncertainity and with a major threat to companies. Each crisis is also unique, which means that every situation will be handled differently. The Coronavirus outbreak is a global and unique crisis that has posed a major challenge to the restaurant industry. Authorities have introduced restrictions that have limited the amount of guests at restaurants, which has in a short time frame resulted in reduced sales. With this in mind, the purpose of this study is to describe and explain how companies in the restaurant industry have managed the current Coronacrisis. The purpose is achieved by comparing the restaurants´ strategies during the Coronapandemic. More specifically, this is achieved through a qualitative study through semi-structured interviews with eleven restaurants in Norrbotten. The restaurants´ way of manage the Coronacrisis has then been analyzed from Contingency Theory, Simon´s LOC based on interactive- and diagnostic control systems and the theory of the ideal use of management control systems. The conclusion of the study show that there are many similarities in how restaurants have managed and still manage the current Coronacrisis. New revenue streams, financial measures to reduce costs and changes in planning have been recurring strategies for surviving the crisis. The results show that these strategies indicate on an opportunity-seeking behaviour that stimulates learning, creativity and encourages dialouge and debate. This, in turn, shows that interactive control systems play a significant role in adapting to the current situation and responding to the uncertainties that arise during a situation of crisis. The results of the study also show that many of the restaurants experience an increased need of control during uncertain times and mention budget as a relevant control mechanism, which indicates on a diagnostic approach. The main conclusion is therefore that the restaurants mainly work interactively but to some extent also diagnostically in their way of managing the Coronacrisis, which indicates on a certain balance between these control systems.

Bakgrund och problem: Idag ställs det allt högre krav på företag att arbeta med hållbar utveckling och att integrera alla delar av hållbarhet; sociala, miljömässiga och ekonomiska för att överleva på lång sikt. Företag inom bygg- och fastighetsbranschen står inför flera utmaningar när det kommer till hållbarhet och det är av stor betydelse för dem att utveckla sitt arbete med hållbar utveckling. Traditionell ekonomistyrning handlar om att styra företag med hjälp av olika verktyg mot deras ekonomiska mål. Med fler externa krav som lagar och andra påtryckningar kring hållbar utveckling behöver företag ställa om sin interna styrning. Hållbarhetsstyrning kan därför tillämpas där olika styrmedel har en stor betydelse i att arbeta mot hållbarhetsmålen. Med bakgrund av det nämnda, samt att det finns begränsat med forskning finns det ett intresse att studera hur företag inom bygg- och fastighetsbranschen tillämpar hållbarhetsstyrning.  Syfte och frågeställningar: Studien är ämnad att undersöka hur företag i bygg- och fastighetsbranschen arbetar med hållbar utveckling och hållbarhetsstyrning. Med fler externa krav på företag har det blivit intressant att studera hur hållbarhetsstyrning kan användas för att internt arbeta för hållbar utveckling.  Hur används olika styrmedel för att integrera hållbar utveckling för företag i bygg- och fastighetsbranschen? Till vilket syfte används styrmedel i arbetet mot hållbar utveckling?  Metod: Studien utgår från en kvalitativ ansats där en tvärsnittsdesign har använts. Det empiriska materialet har samlats in genom semistrukturerade intervjuer på två företag i bygg- och fastighetsbranschen. Det gjordes totalt åtta intervjuer där varje intervju var med olika respondenter på de två företagen. Empirin kompletterades med företagens års- och hållbarhetsredovisning samt hållbarhetsrapport. Studien har använt en abduktiv ansats eftersom både induktion och deduktion har tillämpats. Till sist har det empiriska materialet analyserats utifrån den teoretiska referensramen för att finna likheter och skillnader mellan teorin och empirin.  Slutsats: Studiens resultat visar på betydelsen av att tillämpa hållbarhetsstyrning för företag i bygg- och fastighetsbranschen. Med ökade externa krav blir det viktigt att företag internt arbetar med hur de ska redovisa och följa upp sitt hållbarhetsarbete. Företagen tillämpar styrmedel inom Simons (1995) levers of control som; interna sammankomster, intranät, policys, rapportering, KPI:er och kommunikation med intressenter. Resultatet visar på att olika styrmedel är viktiga för att uppnå sina hållbarhetsmål, erhålla legitimitet, säkra sin överlevnad, möta krav från interna och externa intressenter samt styra mer hållbart över tid. / Background and problem: Today, companies are faced with higher requirements to work with sustainable development and to integrate all aspects of sustainability; economic, social, and environmental to be able to survive in the long term. Companies within the construction and real estate industry are faced with several challenges when it comes to sustainability, and it is therefore important for them to upgrade their work with sustainable development. Traditional management accounting is about guiding companies towards their financial goals by using various tools. More external requirements, linked to sustainable development, are forcing companies to adjust their internal control. It could therefore be beneficial to apply sustainability management, since it includes various control systems that are essential for companies to use in their work towards their sustainability goals. In the light of the above, and to the fact that there is a limited amount of research, there is an interest in studying how companies in the construction and real estate industry are applying sustainability management into their businesses.  Purpose and question formulations: This study is intended to investigate how companies are working with sustainable development and sustainability management. More external requirements have made it interesting to study how sustainability management internally can be used to work towards sustainable development. How are different control systems used to integrate sustainable development for companies in the construction and real estate industry? For what purpose are control systems used in the work towards sustainable development? Method: The study is based on a qualitative approach, where a cross-sectional design has been used. The empirical material has been collected through semi-structured interviews with two companies within the construction and real estate industry. The study includes eight interviews, where each interview was conducted with different respondents from each of the two companies. The empirical material was supplemented with the companies´ annual- and sustainability accounting and sustainability reports. The study has used an abductive approach since both induction and deduction have been applied. Finally, the empirical material was analyzed based on the theoretical frame of reference in order to obtain similarities and differences between the theory and the empirical material. Conclusions: The results of the study show the importance of applying sustainability management for companies within the construction and real estate industry. It is also important for companies to work with how to report internally and how to follow up on their sustainability work when external requirements are increasing. The companies apply control systems within Simons (1995) framework, levers of control, such as; internal meetings, intranets, policies, reporting, KPI:s and communication with stakeholders. The results show that different control systems are important for companies to achieve their sustainability goals, to gain legitimacy, to ensure their survival, to meet internal and external stakeholders’ requirements and to be more sustainable over time.