No description available.

No description available.

Proefschrift Universiteit Maastricht. / Lit. opg.: p. 123-130. - Met samenvatting in het Nederlands.

No description available.

Thesis (M.S.)--Virginia Polytechnic Institute and State University, 1992. / Vita. Abstract. Includes bibliographical references (leaves 97-100). Also available via the Internet.

Proefschrift Universiteit van Amsterdam. / Met een samenvatting in het Nederlands.

Background: The idea of MCSs operating together in a package is not a new concept. However, not many empirical studies have been made where MCSs have been studied as a package despite studies showing the importance in doing so. The assessment of the performance implications of MCSPs has traditionally been limited to financial measures. Theory suggests that the performance of a MCSP ought to be assessed on a broader scale than conventional output measures. Organizational ambidexterity has been positively associated with a broad variety of performance measures and thus it is used as an assessment tool in this study in response to the need for performance measurement on a broader scale than financial output. Purpose: The purpose of this study is to describe the MCSP in two different phases in the case organization and assess how the MCSP in these two phases promotes the organization’s ability to achieve organizational ambidexterity. Methodology: This study uses a qualitative research strategy and is limited to a single case study in a R&D organization within a Swedish medical technology company. Semistructured qualitative interviews have been used to collect empirical data. Conclusion: The MCSP in the two phases is composed of different MCSs that were found to be used differently. Within the MCSP in both phases, several linkages were revealed between control elements and that some MCSs function to achieve the purposes of other MCSs. This study further concludes that the MCSP of the current phase was found to promote organizational ambidexterity better than the MCSP in the previous phase due to it promoting a better balance between exploitation and exploration.

Job satisfaction or dissatisfaction stems from the value alignment of a person's work-related needs and what the organization is offering. To increase job satisfaction can be seen as something worth pursuing in its own right, but it also has societal benefits in how it affects the health of employees. For organisations, job satisfaction is associated with lower levels of absenteeism and employee turnover, as well as better financial performance.   The relation between the management control package and its effect on job satisfaction has not been studied to any great extent. Most studies in the management field have focused on one management control system or management control practice at the time. Yet most practices and systems are working together as a package with different levels of dependencies. The thesis of the paper is to explore how configurations of the management control package can explain differences in job satisfaction between organizations, by comparing a highly successful organization in regard to job satisfaction to a more normal performing. To answer the question a case study was conducted with the company Sankt Kors Fastighets AB and their equally sized subsidiary Dukaten. Sankt Kors is an estate company that has had a very high level of job satisfaction in recent years, while Dukaten, which mainly manages parking lots and car parks, has had lower and more standards levels of job satisfaction. The cases companies’ management control (MC) package configurations were compared to Bedford & Malmi’s (2015) configurations, and then the configurations were compared to MC package characteristics that the literature review found should be associated with higher levels of job satisfaction. The characteristics were high autonomy, nonbureaucratic, high participation in decision making, emphasis on values, and knowledge sharing. The devolved MC package configuration that Sankt Kors has, is characterized by a flat organization structure, a governance structure where authority is decentralized, a high degree of horizontal communication in the origination, and autonomy in the work processes. These characteristics responds to the MC package characteristics associated with higher levels of job satisfaction the most compared to the other MC package configurations, and therefor the devolved MC package configurations is suggested to be associated with higher levels of job satisfaction. The characteristics of the devolved MC package of Sankt Kors were also found to be enablers of self-leadership that were strongly expressed to be important for the job satisfaction of Sankt Kors. The result indicates that the MC package characteristics that were found associated with job satisfaction, are characteristics of the MC package designed around self-leadership, indicating designing an MC package around self-leadership is associated with higher levels of job satisfaction.

Syfte: Syftet med denna studie är att bidra till forskningsfältet gällande MCS och skapa en djupare förståelse angående hur MCS ser ut i praktiken, för att även vidare analyseras utifrån contingency aspekter.  Metod: Studien utgörs av en multipel fallstudie med en kvalitativ forskningsmetod där en abduktiv ansats applicerats. Det empiriska materialet samlades in genom 10 semistrukturerade intervjuer och sammanställdes sedan genom en tematisk analys, som tillsammans med den teoretiska referensramen sedan analyserades för att komma fram till slutsatser. Slutsats: Det finns en tydlig interrelation i praktiken mellan de olika styrsystemen från Malmi & Browns styrpaket. Utformningen av de olika styrsystemen anses vara snarlik mellan organisationer i praktiken, skillnader som dock kan tydas är användningen av dessa. Kontextuella aspekter som bransch, storlek, ägandeskap, strategi och organisationsstruktur anses vidare som viktiga aspekter som har en stor påverkan på utformningen av de olika styrsystemen.

Title: Long term cost efficiency through green management control systems.Authors: Nancy Vukania &Xiaochen QinSupervisor: Åsa Karin-EngstrandBackground: The worldwide financial crisis of 2008 has reconfigured the economic turf leading to a more uncertain and turbulent playing field – a greater challenge for business strategy and the quest for optimization- The oil price hike of 2008 (Furlong 2010)1 caused its rippling effect to affect various cost categories including energy, labor and logistics thus causing a roller coaster business decision making process regarding outsourcing, off shoring and internal control and cutting short the decision making term to make room for adjustments. Amidst this high volatility and turbulence of factor markets coupled with fierce competitor activity, organizations are being drawn towards alternative sources of cost advantage which can enable them pursue long-term profitability.Aim: With this research, we intend to introduce an idea of cost efficiency which in the long term has the potential to develop into cost leadership for mature public organizations who are facing uncontrollable instabilities from the external business eco-system as well as international legislation regarding environmental sustainability (United Nations Framework Convention on Climate Change)2. We aim to do this through studying an Energy performance contracting (EPC) project currently being undertaken by Landstinget I Östergotland (LIO), the county council of the province of Östergotland in Sweden.Results: We aim to prove- based on the results of the studied EPC project and the literature on green technology and management control systems- that the interplay of green technological systems and management control techniques can in the long term achieve substantial cost saving and profit making differentials that are sustainable, eco-friendly and subject to further development.Key Phrases/Words: Cost strategy, Management control, Green technology, Long-term SustainabilityPaper Type: Research Paper