Förlossningsvården kan betraktas som en komplex organisation där etablerad styrning är av intresse att undersöka i samband med ökade uppsägningar. Denna studie ämnar att undersöka hur styrning påverkar stress och motivation hos barnmorskor verksamma inom förlossningsvården utifrån Karasek och Theorells (1990) krav-kontroll-stödmodell. Studien är av kvalitativ form där det empiriska materialet har samlats in genom intervjuer. Empirin mynnar ut i en analys som indikerar att styrningen av organisationen gör det svårt för barnmorskor att hantera de krav som existerar. Analysen visar att vid låga nivåer av stöd och kontroll i kombination med låga eller höga nivåer av krav ökar stress. Vidare konstateras att motivation minskar vid låga nivåer av stöd och kontroll i kombination med låga krav. Studiens slutsats sammanfattar att styrningen av förlossningsvården lett till försvårade möjligheter för barnmorskor att kontrollera sin arbetssituation, en splittrad kultur på arbetsplatsen samt otillräcklig belöning vilket påverkar stress- och motivationsnivåer.

The research adds to current management control system and textile and fashion management literature by developing a MCS framework which is specially targeting startups within the textile and fashion industry in order to implement and scale sustainability initiatives. The framework provides potential to impact and facilitate managers to foster sustainable development. Given the lack of research and the resulting lack of knowledge and understanding of sustainable development from a managerial perspective in the textile and fashion context, this research adds knowledge by examining fashion startups which find themselves at the development phase of MCSs.

This dissertation consists of three related studies examining the diffusion of digital dashboard technology throughout today’s organizations. Dashboards, once reserved for the executive level, are now available to managers at the lower levels of the organization. For these managers, dashboards have become an integral part of their work life to support their decision environment, to provide consistency in measures, to monitor performance, and to communicate information throughout the organization. Prior research in the practice literature has shown that dashboards improve managerial performance and organizational performance as well as communicate organizational goals and objectives; however, empirical research has not been conducted in this area to confirm this anecdotal evidence. Using three theories, the phenomenon surrounding the diffusion of dashboards to the lower levels of the organization are examined based on 1) dashboards as a source of interactive management control and strategy alignment, 2) the impact of dashboard quality on strategy alignment, decision environment, and performance, and 3) the impacts on dashboard utilization from the antecedents of information content and task uncertainty and the consequences of user satisfaction and managerial performance. The first study investigates why dashboards have been diffused to the lowers levels of today’s organizations. The primary focus of this study is to develop an understanding about the extent of dashboard utilization by decision-makers and the antecedents and consequences of utilization that is responsible for the widespread acceptance of this technology. The data for this study is collected and analyzed through an explanatory cross-sectional field study utilizing a semi-structured questionnaire. Using data from interviews with 27 managers, a framework is developed that indicates strategy alignment and dashboards associated with interactive iv management control are the primary antecedents that drive dashboard diffusion. The dimensions of dashboard system quality and dashboard information quality mediate the relationship between an interactive dashboard and the extent of dashboard utilization, which leads to higher levels of managerial performance and organizational performance. This study contributes to the dashboard, strategy, and MCS literature by revealing that dashboards are not isolated technologies, rather they play an important role in the execution of strategy at the operational levels of an organization. In addition, dashboards can also function as an interactive management control, which leads to high levels of diffusion of dashboards throughout organizations. Prior strategy literature has examined strategy alignment at the higher levels and this study extends this research stream by investigating strategy alignment at the lower operational levels of the organization. The second study utilizes the IS Success Model to explore the impacts of the antecedents of dashboard system quality and dashboard information quality on the managerial decision environment in addition to the resulting consequences or ‘net benefit’ of managerial performance and organizational performance. A field survey is used to collect data from 391 dashboard using managers to enable the analysis of the relationships predicted in the theoretical model. The theoretical model is analyzed utilizing PLS. The results show that two dimensions of dashboard quality, system flexibility and information currency, have a positive effect the managerial decision environment. The model indicates support for the consequences of managerial performance and organizational performance resulting from higher levels of decision quality in the managerial decision environment. The model also reveals that when the dashboard measures are strategy aligned, lower levels of dashboard system flexibility are associated with improved v managerial decision environment. Therefore, when organizations design their dashboard systems to support strategy alignment, managers should not be afforded high levels of system flexibility to maintain their attention on the key performance indicators selected to align with strategy. This result is a primary contribution to the strategy literature that reveals that strategy aligned dashboards are more effective in environments where the dashboard flexibility is lower. Additionally, study two also extends the strategy literature by examining strategy alignment at the lower levels of the organization, since prior research has concentrated on the higher level strategic outcomes. As dashboards become highly diffused and more managers utilize the technology, the likelihood that dashboard designers cannot provide dashboard content that fits the tasks performed by managers is higher. The third study investigates this fit between dashboard information content and task uncertainty to understand if the fit between the technology and task impacts the extent of dashboard utilization by managers based on the theory of task-technology fit (TTF). TTF predicts higher levels of utilization will increase user satisfaction and managerial performance. Data is collected from 391 managers that utilize dashboards in their weekly work life to analyze the relationships predicted in the theoretical model. PLS is utilized to analyze the theoretical model and indicates weak support of TTF impacting the extent of dashboard utilization. The model supports the hypotheses for the links between the extent of dashboard utilization and user satisfaction and managerial performance. Based on the weak findings from this theoretical model, a second model is developed and analyzed. The second model measures TTF through the mediation of task uncertainty between dashboard information content and the extent of dashboard utilization, while the first model measured TTF through interacting task vi uncertainty and dashboard information content. The results of the second model show strong support that TTF, as measured through mediation, increases the extent of dashboard utilization. This study contributes to the literature by empirically showing that more extensive levels of dashboard utilization are achieved through the antecedent of TTF, resulting in increased managerial satisfaction and managerial performance.

Bakgrund: När covid-19 plötsligt drabbade världen förändrades arbetssätt och branscher fundamentalt då distansarbete blev en påtvingad arbetsform. Uppmärksammande fördelar med arbetsformen medför en förväntan att distansarbete ska bli varaktig i den postpandemiska eran. Emellertid påträffades svårigheter att vidhålla en överenstämmelse mellan företagsintressen och medarbetarintressen avseende distansarbete. Följaktligen introduceras en hybrid arbetsform som kombinerar kontors- och distansarbete efter det påtvingade distansarbetet hävts. Företag utsättas för komplexa förändringar vid applikationen av en hybrid arbetsform, vilket förorsakar att det föreligger väsentliga ställningstagande inom chefers verksamhetsstyrning som måste beaktas för att kunna hantera övergången till en hybrid arbetsform. Således finns det anledning att öka förståelsen för chefers verksamhetsstyrning i angiven kontext. Syfte: Syftet med studien är att ur ett styrningsperspektiv bidra med ökad förståelse för förändringsarbete genom verksamhetsstyrning vid arbetsplatser som efter påtvingat distansarbete tillämpat en hybrid arbetsform. Metod: Med utgångspunkt i det tolkande perspektivet har studien antagit en kvalitativ forskningsstrategi med en abduktiv ansats. Empiriskt material har insamlats genom en intervjustudie som konstruerats av tolv intervjuer med chefer från fem olika företag. Slutsats: Vid förändring av arbetsarrangemang framgår det att chefer tillämpat handlingsstyrning i avsikt att förverkliga kombinationen av arbetsutförande i kontorsmiljö och distansarbete. I avsikt att övervinna och bemöta upplevt motstånd från medarbetare att samverka i arbetsformen har resultatstyrning, i förbindelse till icke-finansiella incitament nyttjats, samt kulturstyrning i form av medarbetarrelationer och justering av fysiska arrangemang. Det framgår att chefer inte brukat personalstyrning i form av utbildning eller resursfördelning för att säkerställa att medarbetare innehar rätt kompetens att arbeta i rådande arbetsform. Avslutningsvis synliggör studien att upplevd bristande företagskultur till följd av covid-19 ligger till grund för justering av fysiska arrangemang, tillförsel av formella och informella sociala sammankomster, tillämpning av handlingsstyrning och incitamentsystem. / Background: When COVID-19 suddenly hit the world, work methods and industries were changed fundamentally as remote work became a forced work form. The perceived benefits of this work form led to an expectation that remote work will be long-lasting in the post- pandemic era. However, difficulties are observed in maintaining an alignment between company and employee interests regarding remote work. Consequently, a hybrid work form, combining office and remote work, is introduced after the enforced remote work has been lifted. Enterprises are exposed to complex changes because of the application of a hybrid work arrangement, causing significant managerial decisions that need to be considered to effectively manage the transition to a hybrid work form. Thus, there is reason to increase the understanding of managers' governance in the given context. Purpose: The purpose of the study is, from a governance perspective, to contribute to increased understanding of change management through management control systems at workplaces that have applied a hybrid work form after forced remote work. Method: Based on the interpretive perspective, the study has taken a qualitative research strategy with an abductive approach. Empirical material has been collected via an interview study composed of twelve interviews with managers from five different companies. Conclusion: When changing work arrangement, it appears that managers have applied action control to realize the combination of work performance in an office environment and remote work. To overcome and respond to the perceived resistance of employees to engage in the work form, result control in connection with non-financial incentives has been used, as well as cultural control in the form of employee relations and adjustment of physical arrangements. It appears that managers have not used personnel controls in the form of training or resource allocation to ensure that employees have the right skills to work in the current work form. Finally, the study reveals that perceived lack of corporate culture because of COVID-19, is the basis for the adjustment of physical arrangements, provision of formal and informal social gatherings, application of action management and incentive systems.

In the field of management control systems, employee retention is a significant challenge faced by management. In contemporary society, the workplace is experiencing increased dispersion, which presents challenges for management in effectively addressing these issues. If unsuccessful, it may result in additional costs and decreased productivity for the organisation. The current study aims to gain a deeper understanding of how management control systems can support managers in implementing remote work to enhance employee retention. The study started by evaluating modern use cases in the field, followed by collecting data on employee retention and conducting interviews. The findings shed light on the possibilities and challenges that management control systems present in the context of remote work and employee retention. The insights gained from this research hold potential benefits for academics, managers, and executives in making informed decisions to improve employee retention strategies. Furthermore, this dissertation lays the groundwork for future research that aims to optimise the advantages of effective management techniques in enhancing overall organisational performance and employee satisfaction.

Syftet med denna studie är att undersöka hur ett företag använder ekonomistyrning för att bidra till ekonomisk, social och miljömässig hållbarhet. Studien baseras på en analysmodell kallad Management Control System (MCS), som utgår från teoretiska ramverk inom ekonomistyrningssystemet och särskilt främjar ekonomisk hållbarhet. För att undersöka företagets arbete med sociala och miljömässiga aspekter tillämpas alla dessa dimensioner på MCS. I en kvalitativ fallstudie av företaget Hedern Fastigheter genomfördes semistrukturerade intervjuer med anställda från olika arbetsområden. Resultaten visar att företaget använder sina styrverktyg på olika sätt för att främja olika aspekter av hållbarhet. Slutsatser dras kring att miljömässiga dimensionen inom verksamheten ges mindre fokus än de finansiella och sociala dimensionerna på grund av implementeringsmognad och prioritering av ekonomisk lönsamhet, vilket resulterar i minskad belysning av vissa hållbarhetsaspekter. Studien visar att varje hållbarhetsdimension erhåller olika uppmärksamhet beroende på hur integrerade de anses vara i styrverktygen. Slutligen framkommer det att ekonomisk lönsamhet är central i verksamheten men ger upphov till vissa indirekta sociala och miljömässiga hållbarheter.

There is growing interest in studying management control practices as a package of interrelated mechanisms, yet few empirical examinations exist to date. This is particularly true for small and medium-sized enterprises (SMEs). There is a wide gap in knowledge regarding the use and choice of control practices that constitute SMEs’ management control systems (MCSs). These gaps limit our understanding of how SMEs gather and interpret accounting information for decision-making and control purposes. This thesis contributes to the management control literature by researching MCSs in SMEs, examining their MCS configurations, the diversity of practices that constitute them, and similarities and differences in their composition and use across organizations. Moreover, the research integrates two theoretical perspectives (evolutionary and behavioural) to examine the alignments between MCSs and organizational characteristics, manager characteristics, and organizational environment. This thesis also contributes to the firm interrelations literature by examining how asymmetric relationships between large buyers and SME suppliers influence the MCSs of SMEs. I undertake a multi-case study of seven SMEs that are suppliers in the Chilean mining industry. Data collection included surveys and in-depth semi-structured interviews with general, financial and operations managers. A combination of deductive and inductive approaches was used in data analysis. Intra-case analysis was followed by inter-case contrast and comparisons. Several steps were followed to ensure rigour. The findings provide insights into the role of MCSs in information and control for decision-making and illustrate how MCSs are constituted of diverse control practices whose use is tailored by firms. There is no one-size-fits-all approach to MCSs in SMEs, as each firm has its unique MCS configuration. I identified three primary forms of MCS configurations across cases, including a comprehensive configuration that has not received attention in the literature. Moreover, the findings show that the MCS serves multiple purposes and is essential for ensuring a firm’s survival. While the overall set of controls may not be a well-integrated system, but rather a package of loosely connected parts, it provides a satisfactory basis for decision-making. There is little evidence to suggest that a more integrated system would be an improvement, as firms aim for MCSs to provide the necessary flexibility and adaptability. The results also indicate that managers influence both the control configurations utilized by firms and the design of their control practices. The cases studied further illustrate how powerful clients can create market mechanisms that influence information and control practices of suppliers through transactions and contracts. The study provides evidence of how control practices support SMEs in undertaking complex management decisions to deal with environments characterized by high uncertainty, unfavourable information asymmetries, and rigid market conditions. This research contributes to the academic literature on MCSs by comprehensively examining MCS configurations and their sources of influence in its contexts. It also brings theory closer to practice by inquiring firsthand from managers and accounting professionals on how their firms develop, design, and implement their MCSs. The results will be informative for policymakers, institutions pursuing the development of SMEs that are suppliers in a natural resources-based industry, as well as accounting and management professionals.

Management Control Systems (MCS) fyller en viktig funktion genom att kontrollera och styra anställda i rätt riktning för att uppnå strategiska mål. Denna process kan möta motstånd i form av kontrollaversion. Studien syftar till att utforska ett möjligt samband mellan kontrollaversion och hur tajt tre specifika styrsystem upplevs inom företagsmiljöer. Undersökningen bygger på en kvantitativ metod och datainsamlingen sker genom en enkätundersökning riktad till yrkesverksamma inom olika branscher. Resultaten visar ingen statistisk signifikans mellan styrsystemens tajthet och kontrollaversion. Emellertid visar kompletterande kvalitativa data på tendenser som indikerar att välmotiverad och värdeskapande kontroll är mer accepterad. Vidare betonas att balansen mellan tydliga mål och förväntningar, tillsammans med autonomi och flexibilitet, är avgörande. Dessutom verkar begrepp som övervakning ha en koppling till kontrollaversion. Slutsatsen understryker behovet av ytterligare forskning för att djupare förstå de komplexa dynamikerna i hur styrsystem och deras utformning påverkar anställdas attityder.

This study explores the integration of artificial intelligence (AI) in management control systems within small and medium-sized enterprises (SMEs) in the manufacturing industry. Using a qualitative research methodology through expert interviews and focus groups, the research aims to understand how AI can streamline management control systems and identify the challenges companies face during its implementation. The results indicate that AI has significant potential to automate repetitive tasks, improve data analysis, and facilitate proactive decision-making, thereby increasing overall efficiency. However, substantial initial investments and high technical expertise are required to succeed in AI integration. Additionally, it is crucial to maintain high data quality and robust data management systems. The study also shows that there is a symbiotic relationship between AI tools and management control systems, suggesting that effective management control systems are essential to maximize the benefits of AI. This study contributes to a deeper understanding of the strategic planning required for AI integration and presents insights for small and medium-sized enterprises (SMEs) looking to integrate AI into their operations.

Ökad efterfrågan från intressenter på hållbarhetsarbete i företag har skapat incitament att inkludera det i verksamheten. Eftersom styrsystem i företag kan ses som en viktig mellanhand för att implementera initiativ i företag, ses styrsystem även vara centrala vid hållbarhetsintegrering. Arbetet med hållbarhetsimplementering kan dock ses som en komplex process där en effektiv styrning är nödvändig för att se till att förändringen faktiskt sker. Syftet med studien är att skapa förståelse för styrningens utformning och användning i förverkligandet av hållbarhetsstrategier. Studien har genomförts genom en kvalitativ flerfallsstudie där styrningen i tre fallföretag undersöktes med fokus på utformning och användning av styrsystem med utgångspunkt i Malmi och Browns (2008) styrpaket. Genom att både hållbarhetschefer och operativt anställda från respektive fallföretag intervjuats, erhölls en bredare förståelse för styrsystemen från ett lednings- och mottagarperspektiv. Resultatet visade att samtliga företag gjort framsteg där styrsystem har utformats för att öka hållbarhetsarbetet. Gällande styrningens användning fanns dock större utmaningar där studien visar på en viss okunskap från anställda gällande styrningens faktiska innebörd. I relation till hållbarhet sågs administrativ styrning och kulturstyrning ha störst genomslag. Planering och cybernetisk styrning hade mindre genomslag och belöningar och bonusar för hållbarhet saknades helt. Studien bidrar med ett perspektiv på styrning i relation till hållbarhet som framhäver vikten av att både utforma och använda styrsystemen för att främja hållbart företagande. Företagsledningar kan använda studien för att få insyn i anställdas perspektiv och således förbättra och effektivisera hållbarhetsarbetet. / Increased stakeholder demand for sustainability efforts in companies has created incentives to integrate these initiatives into their operations. As management control systems in companies can be seen as important intermediaries for implementing initiatives, they are also considered central to the integration of sustainability. However, the process of implementing sustainability can be complex, necessitating effective management control to ensure that change actually occurs. The purpose of this study is to understand the design and use of management control systems in the realization of sustainability strategies. The study was conducted through a qualitative multiple case study in which the management control systems of three companies were examined, focusing on the design and use of these systems based on Malmi and Brown's (2008) management control package. By interviewing both sustainability managers and operational employees from each company, a broader understanding of the control systems from both a management and recipient perspective was obtained. The results showed that all companies have made progress in designing management control systems to enhance sustainability efforts. However, there were greater challenges regarding the use of these controls, with the study indicating a certain lack of awareness among employees about the actual meaning of the controls. In relation to sustainability, administrative control and cultural control were found to have the greatest impact. Planning and cybernetic control had less impact, and there were no rewards or bonuses for sustainability. The study provides a perspective on management control in relation to sustainability that highlights the importance of both designing and using these systems to promote sustainable business practices. Company management can use the study to gain insight into employees' perspectives, thereby improving and enhancing sustainability efforts.