Forskningsfråga: Hur används styrning i en hybridorganisation i form av ett kommunalt allmännyttigt bostadsaktiebolag, utifrån PAR-ramverket? Syfte: Uppsatsens syfte är att beskriva och skapa förståelse för hur hybridorganisationer, i form av kommunala allmännyttiga bostadsaktiebolag arbetar med styrning i sina verksamheter, med grund i Merchant och Van der Stedes (2017) PAR-ramverk. Metod: Uppsatsförfattarna har använt sig av en abduktiv forskningsansats, där en kvalitativ studie har genomförts genom intervjuer med sex personer från tre olika kommunala allmännyttiga bostadsaktiebolag. Davilas (2005) kvantitativa studie har genom operationalisering omvandlats till en kvalitativ semistrukturerad intervjuguide. Litteraturstudien har genomförts genom att samla teorier från tidigare forskning. Slutsats: Uppsatsförfattarna kommer slutligen fram till att de kommunala allmännyttiga bostadsaktiebolagen liknar varandra mycket i sin styrning där mycket regleras genom styrdokumenten, det är detaljerna som skiljer bolagen åt. Styrningen är av en formell karaktär och kan liknas med PAR-ramverket. Handlingskontroll är den mest utmärkande kontrollen hos de kommunala allmännyttiga bostadsaktiebolagen i denna studie.

This thesis explores the components of the MCSs in use by two Albanian Mobile Operators AMC and Eagle. The methodology used is that of multiple case studies; the study is interpretative, analyzing qualitative data, and has an inductive approach. There are three MCS frameworks used the Object of Control (Merchant and Van der Stede 2007), Control Package (Malmi and Brown 2008) and Performance Management Systems (Otley and Ferreira 2009). The empirical findings were gathered by using semi-structured interviews. Both managerial and non-managerial staff were interviewed according to their areas of expertise in MCSs. The findings suggest that the MCSs used by the two operators are highly structured as per the three frameworks, that AMC does not use any well known model (such as BSC, Tableau de Bord, Performance Prism etc.), whereas Eagle uses a customized BSC, and that the strategies of each of the companies are translated into action through the respective MCSs.

The increased competition and volatile market today have led to the increased interest in agile management control systems. Previous studies have been made on the subject where researchers argue that there is a need for organizations to become agile. However, many practitioners seem hesitant to only implement agile approaches. This study explores how hybrid management control systems are developed and used over time in a large organization. This is a case study that uses semi-structured interviews to collect data. This study found that an agile management control system was not a one-size-fits-all solution. The reason for this is because organizational context and obstacles prevent the organization from fully committing to one management idea. This study concludes that organizations are hesitant to change long-time used practices. Also, managers and employees have different preferences where managers value traditional approaches more while employees prefer agile approaches. Therefore, organizations incorporate parts from various management systems that fit their organization and develop a hybrid management control system.

Successful companies that are founded and established in Sweden are likely to at some point look to expand outside of Sweden. When they do so they will need to adapt the company to the environment and circumstances that are present in the local market they are expanding to. The main purpose of this thesis is to investigate Swedish companies’ use of control mechanisms when running a subsidiary in Australia. Applying the theoretical framework by Malmi and Brown (2008), four Swedish companies operating in the Australian market were selected. Ikea using culture as an asset make them an interesting comparison to three highly reputable tech-companies that both differ from Ikea in age and size. It was found that cultural control mechanisms were heavily featured among the respondents' respective companies, and reward and compensation control mechanisms were altered the most when operating in Australia compared to Sweden. / Framgångsrika bolag grundade och etablerade i Sverige kommer sannolikt att någon gång expandera utanför Sverige. När de gör det kommer de att behöva anpassa företaget till den miljö och de omständigheter som råder på den lokala marknaden de expanderar till. Huvudsyftet med denna uppsats är att undersöka hur svenska bolag styr sina kontrollmekanismer när de driver en filial i Australien. Fyra svenska företag på den australienska marknaden har valts att studeras utifrån det teoretiska ramverket av Malmi and Brown (2008). Ikeas användning av svensk kultur som en tillgång gör det till en intressant jämförelse med tre välrenommerade teknikföretag, som både skiljer sig från Ikea när det gäller ålder och storlek. Det visade sig att kulturella kontrollmekanismer var flitigt förekommande bland respondenternas respektive företag, och belönings- och kompensations-kontrollmekanismerna förändrades mest när man verkade i Australien i jämförelse med Sverige.

The purpose of this research is to improve the understanding of the organizational role of CSR and more specifically the sustainable development implementation process into various companies’ Management Control Systems (MCS). It aims to determine crucial internal and external factors influencing the CSR integration and evaluate the role of controls carried out during this process. To handle CSR complexity, a qualitative study has been conducted through five interviews among four companies from the food industry, more precisely, dairy, beverage, and catering fields. It gives us an insight into the social and environmental measures’ integration into the companies’ activities. To get an overview of the procedures for applying, following-up and controlling these initiatives and recognize CSR actors, we selected companies that differ in terms of size, strategy, and goals. Overall, this paper provides contribution to the existing CSR implementation four-level model designed by Szczanowicz and Saniuk (2014). Building on the cases’ findings and the literature examined, a framework is proposed that provides the basis for the effective integration of CSR into MCS. In line with past research, the study finds how CSR integration process into MCS, that is into the planning, reporting, evaluation, and rewards systems, is influenced by six factors: legislation, consumers’ expectations, competition, organizational structure, corporate willingness to engage with stakeholders and managerial attitudes. Based on these key internal and external variables, two types of approaches towards sustainable development implementation are highlighted. The main contribution of this study is that it demonstrates that the approaches adopted by the company towards CSR, either proactive or reactive, will affect the effectiveness of the CSR measures and indicators integration into MCS. Significant findings regarding proactive companies’ behavior have been formulized as drivers for an effective CSR implementation and thus contribute to the model. This framework is to be used by organizations willing to develop their sustainability commitment and respond to societal growing expectations. Managers and CEO should review the design of the MCS in order to better consider CSR.

Purpose- This study aims to explore how management control systems are used to manage their corporate social responsibility strategies in organizations. This paper dives into how sustainability managers use existing controls in planning, executing, measuring, and reporting on their CSR. The challenges they face in implementing their CSR strategies with these control systems are also covered.  Methodology- The research was conducted using a qualitative research approach and a multiple case study strategy. The multiple case study involved three companies within a CSR network in Sweden. Secondary data from sustainability reports, internal financial control (IFC) reports were used together with seven semi-structured interviews.  Findings- Control systems monitor influence and steer the employee's behavior and actions towards achieving organizational goals. The thesis provides practical insights into how sustainability managers from the studied companies use management control systems. The findings indicate that companies use similar clusters of management controls in planning, executing, measuring and reporting on their corporate social responsibility. However, there are differences in how the same management controls are used. The author identified a different type of control which is mostly not included in discussing when discussing MCS.

Purpose: The purpose of this study is to get an understanding of how and when digital tools are used in business management in the construction industry. With a focus on which opportunities digitalization can contribute to creating cohesive business management from a management perspective.  Method: In this study, the abductive research approach has been used. Further, it is a qualitative methodology characterized throughout the study. To be able to have empirical data, there are four candidates in two different companies in the construction industry chosen to be interviewed. These candidates have to be experienced in business management in medium-sized companies. Literature data have been collected from the theory of many previous research studies.  Conclusion: In conclusion, it is claimable that digital tools do help business management in a medium size construction company to make work and communication more efficient. Furthermore, it also helps to entail an increased level of control of behaviour and action. Last but not least, the combination of PAR framework and digital tools has improved motivation, direction and reduced limitations among employees.

This thesis explores the components of the MCSs in use by two Albanian Mobile Operators AMC and Eagle. The methodology used is that of multiple case studies; the study is interpretative, analyzing qualitative data, and has an inductive approach. There are three MCS frameworks used the Object of Control (Merchant and Van der Stede 2007), Control Package (Malmi and Brown 2008) and Performance Management Systems (Otley and Ferreira 2009). The empirical findings were gathered by using semi-structured interviews. Both managerial and non-managerial staff were interviewed according to their areas of expertise in MCSs. The findings suggest that the MCSs used by the two operators are highly structured as per the three frameworks, that AMC does not use any well known model (such as BSC, Tableau de Bord, Performance Prism etc.), whereas Eagle uses a customized BSC, and that the strategies of each of the companies are translated into action through the respective MCSs.

Background – Over the years, management control has become an agenda in the research field, and new frameworks have been developed to study organizational control and measure company performance. Management Control Systems (MCS) development has gained attention with the trend of young, technology-driven companies becoming substantial contributors to the economy. Because of the sudden growth of communication channels, employee numbers, and unguided processes around products and services, informal control becomes inefficient, causing communication problems and eventually limiting company growth. Research indicates that adaptation of a well-functioning MCS overcomes these problems. Purpose – The purpose of this study is to connect observations of Venture Capital effects on MCS to the existing SME and MCS literature. Method – Empirical data was collected by interviewing participants within four European SMEs that operate in different sectors. Semi-structured interviews were set up with the guidance of the theoretical framework. Thematic analysis was used to analyze the interview recordings. Findings – The study finds that case study companies commonly use Objectives and Key Results (OKRs), a practical implementation framework for Balance Scorecards (BSC). The short-sighted characteristics of BSC are in line with the nature of the SME environment, reactively responding to short-term threats and the financial-measure-focused VC interest. Agency Theory characteristics can label VC and SME relations. The research encourages addressing conflicting interests by redirecting focus to company growth. Since the adoption of well-functioning MCS assists company growth, this research suggests motivating and assisting MCS development at SMEs.

Working from the office was not a plausible choice for many organizations due to the COVID-19 pandemic that started in 2020. The insurance industry was one of the industries in Sweden that had to start working from home. This impacted how management could do their job without direct interaction with, and oversight of, employees in the normal office environment. This paper uses theoretical frameworks to establish a foundation within management control systems and performance measurements. A self-built model was constructed based on previous frameworks from Merchant & Van der Stede and Kaplan & Norton. The study is of quantitative nature and uses a survey approach to collect new data within the insurance industry. The concluding remarks of this study are that a change occurred when tracking work performance according to the self-built model. Furthermore, different aspects of the self-constructed model have had a more significant response than others.