The study explores the role of management control systems in a strategy formulation process, this by viewing management control systems as a package and addressing its role in the Value Based Health Care (VBHC) strategy formulation process at Uppsala University Hospital. Previous studies exploring the relationship between management control systems and strategy have found the relationship to be interrelated and that management control systems can take either an interactive or diagnostic role. However, these studies are limited in their approach as they do not address management control systems as a package, thus failing to capture the importance of informal control systems and the impact separate controls have on each other. Applying a case study design using semi-structured interviews, the study partly supports the findings of earlier studies emphasizing how management control systems can be classified and used for both interactive as well as diagnostic purposes. The study however, expands the view of earlier research by emphasizing how diagnostic controls should be further classified as either enforcing or reinforcing control systems, as well as emphasizing the importance of timing for understanding the different roles of management control systems in a strategy formulation process.

Background: Management control systems (MCS) are used to control organizations and make employees behave and act in the desirable way. Performance measurement (PM) systems one type of MCS and are used to communicate company strategies throughout the organization, motivate the employees to work towards company goals, and measure the outcome. PM systems can be a powerful tool, but if used in the wrong way they can have adverse effects. Aim: This thesis focused on the use of PM systems for management control purposes in research and development (R&D) organisations with the question: How can performance measurement systems be utilized in R&D organizations? Method: The thesis is based on a literature study, complemented by a case study (metric analysis, survey and deep interviews) at a R&D department. The department was investigated at two time points, in between which the PM system was re-designed. In the metric analysis, the performance targets of the PM system were categorized into quantitative-objective, quantitative-subjective and qualitative-subjective targets. Results: The results from the case study were in line with findings from the literature. At study point 2, when the PM system had been re-designed, the employees felt more involved in shaping and influencing the goals. Also the follow-up of the goals was experienced as more implemented at study point two. The types of measured targets had shifted from quantitative to qualitative, including soft values such as team spirit, at study point 2. However, the members did not feel that the goals motivated them at any time point. . Conclusion: In the literature review it was evident from the number of publications that there is a great interest in measuring R&D performance, and that PM systems are an important tool to R&D managers. Just as the company in this case study, each organization needs to analyze its own needs and adopt the PM system thereafter. Moreover, no system should be seen as static, instead it should be continuously evaluated and adjusted to make sure it measures what it is intended to measure and that it does not cause adverse effects on the organization.

<p>Growth has received considerable interest from researchersduring the past two decades. Some of this research focuses onorganizational issues as firms grow, proposing that thisprocess involves considerable formalization of structures,pro-cedures and systems. However, until recently, fewsubstantial research contri-butions have been made thatinvestigate the specific influence of growth on con-trol systemdevelopment. To address this gap in knowledge, this thesisexplores control system development in a fast-growing casefirm. Using a lever-of-control framework, it examines whichcontrol mechanisms that have been introduced, at what pointduring the growth process and why. This study also investigateshow these mechanisms were used during the period studied. Theempirical material was coll-ected through a number ofinterviews that were supplemented with internal docu-ments andobservations of organizational practice. In order to capturethe links between the control system changes and growth,special attention was paid to participants' intentions forthese changes. The focus on intentions is motivated by theassumption that participants' responses to their subjectiveperception of situ-ations are decisive for the emergence ofobservable organizational practices.</p><p>The findings illustrate the importance of including anddistinguishing between dif-ferent growth measures, since bothorganizational growth (number of employees) and business growth(sales and profit) influenced the patterns observed in thiscase. Furthermore, the intentions behind the investigatedchanges involve both the achievement of goals and the handlingof consequences of the two types of growth. More specifically,business growth was related to the introduction of diagnosticcontrol systems and the formalization of work processes. Thesechanges were in-itiated by high-level managers striving toenhance firm performance and reduce risks. Organizationalgrowth, on the other hand, was associated with systems forintegration that were primarily initiated by employees. Inparticular, the geographi-cal differentiation of sub-unitsseemed to be associated with problems concerning motivation,confusions and coordination, because of communicationdifficulties between units that are spatially separate. Theseproblems were solved by providing distant units with additionalchannels for rich information. However, the interpre-tation andprecise classification of organizational practices also dependon which group's perspective one considers, as severalpractices could be interpreted in alt-ernative ways. Forinstance, when primarily considering the managers' perspective,one of the integrating information channels mentioned abovecould also be inter-preted as an interactive controlmechanism.</p><p>The thesis also presents implications for theory andpractice and points out sev-eral promising areas for furtherresearch. Some findings highlight limitations in thetheoretical control framework and open for an extension of thelevers-of-control model. This case demonstrates that controlscan be used interactively not only to support innovation andstrategic maneuvering, but also for other purposes relevant tofirms operating in more stable environments that pursuestrategies with a relatively fixed business scope.</p>

A quoi sert l‟évaluation des services publics locaux par la satisfaction des usagers ? Telle est la question à laquelle cette thèse tente d‟apporter des éléments de réponse. S‟appuyant sur l‟approche foucaldienne du gouvernement et une méthodologie mixte de recherche, l‟étude proposée montre que les fonctions apprentissage et discipline de l‟évaluation, loin d‟être exclusives l‟une de l‟autre, sont imbriquées et adaptées à chaque contexte de gouvernance.La recherche se fonde sur huit études de cas de mise en œuvre d‟indicateurs de satisfaction des usagers. La fonction de discipline apparaît ainsi associée à la logique d‟apprentissage en étant source de visibilité, comparabilité et surveillance. Afin de prendre en compte les réticences des acteurs-partenaires impliqués par l‟évaluation et d‟éviter l‟échec des démarches, un processus de mobilisation est mis en œuvre caractérisé par des moments d‟interaction et des discours de justification. Ce déploiement s‟appuie alors sur un contexte et des acteurs impactant les démarches d‟évaluation.Par ailleurs, en se basant sur l‟analyse de 112 questionnaires complétés par des responsables publics locaux d‟accueil dans les Communes, la recherche met en évidence l‟importance / What's the use of the evaluation of public local services by users' satisfaction? This is the question which this research attempts to answer. Drawing on work of the foucaldians approach of government and a mixed method, study shows that the apprenticeship and discipline dimensions, far from excluding each other, are closely interwoven and adapted to each specific context of governance.Research is based on eight case studies which are using users‟ satisfaction indicators. The function of discipline appears to be connected by the logic of apprenticeship generating visibility, comparability and surveillance. In order to take into account the reservations expressed by stakeholders involved by the evaluation and avoid the failure of the initiative, a process of mobilization is implemented based on interaction moments and discourses of justification. This deployment is based on a context and actors impacting evaluation‟s initiatives.Furthermore, thanks to the 112 questionnaires filed by local publics‟ managers, research shows the importance of the apprenticeship and discipline function and the role of management‟s context on the functions.

Background: The Swedish economy is dependent on exports as it represents 45% of the country's GDP. Simultaneously, Swedish exporting market shares are decreasing on a global scale. In the Swedish government's export strategy which is primarily aimed at Swedish SMEs, the goal is to benefit from future growth expected to originate from the Asian marketplace. The Asian region is expected to represent 44% of future economic growth until 2020, compared to 19% and 23% in Europe and North America respectively. More Swedish SMEs therefore need to enter the Asian market and in order to implement their strategies and operate efficiently, well-suited management control systems must be in place. Purpose: This study’s objective is to identify implemented features of management control systems in Swedish SMEs' located on the Asian marketplace, as to facilitate sustainable future market presence. Contribution: The study identifies several management control aspects which affect a successful establishment of Swedish SMEs on the Asian marketplace, through subsidiaries or strategic partnerships, namely control tightness, communication, budgeting, incentive systems, cultural controls, and end customer controls. The extent to how and when such mechanisms are efficient are dependent on several contingent factors relating to for example national culture, type of presence, and the industry in which the SMEs operate.

Syftet med rapporten är att undersöka hur kopplingen mellan resultatet från en medarbetarundersökning och övriga styrmedel ser ut i en organisation. Detta undersöktes genom två forskningsfrågor som berörde hur denna koppling ser ut samt vilka faktorer som kan påverka dess prioritet. Rapporten har använt sig av en induktiv ansats där en kvalitativ analys använts för att få en fördjupad bild av ledares perspektiv på området. Resultatet visar att en medarbetarundersökning är ett av de viktigaste styrmedlen i organisationen. Resultatet från undersökningen kopplas till övriga styrmedel genom en organisatorisk balans där de viktigaste styrmedlen inklusive medarbetarundersökningen är beroende av varandra. Syftet att göra medarbetarundersökningen för det studerade företaget är således att få välmående och produktiva medarbetare vilket därigenom företaget uppnår sina mål. Faktorer som påverkar prioriteringen av undersökningen är framförallt hur uppföljningsarbetet går till och det intervall undersökningen utförs på. Varje avdelningsunik situation påverkar också hur en ledare väljer att prioritera medarbetarundersökningen som styrmedel. / The aim of the report is to investigate how the results from employee survey is linked to other management control instruments in an organization. This was investigated through two research questions that concerned how this link looks and what factors may affect its priority. The report has used an inductive approach where a qualitative analysis was used to get an in-depth picture of the leaders’ perspective in the field. The result shows that an employee survey is one of the most important management control instruments in the organization. The results of the survey are linked to other instruments through an organizational balance where the most important instruments, including the employee survey, are interdependent. The aim of conducting the employee survey for the studied company is thus to get prosperous and productive employees, thus making the company achieve its goals. Factors that influence the prioritization of the survey are mainly how the follow-up work is done and the interval in which the surveys are performed. The departmental situation also affects how a leader chooses to prioritize the employee survey as a management control instrument.

This paper analyzes the effects of economic crises on firms' use of management control mechanisms and on their management of stakeholder relations. Moreover, the association between stakeholder management and management control system use is analyzed. In the wake of the economic crisis of 2008/2009, many firms were faced with severe threats that called for immediate short-term action to ensure firm survival. However, short-term action like massive cost-cutting and cash generation often are blamed for going at the expense of long-term health as key stakeholder relations may be irreversibly harmed. Hence, three interrelated questions are addressed theoretically and empirically: First, we analyze the impact of the recent economic crisis on firms' control strategies. More specifically, we investigate whether a high crisis impact on firms is associated with a shortening of reporting cycles, a more interactive use of control-relevant information, restriction of employee autonomy and a focus on liquidity and cost-cutting. Second, we examine from the viewpoint of stakeholder theory how firms can make use of active stakeholder management for crisis management. Third, we explore whether firms can take short-term measures for ensuring liquidity and cutting costs and at the same time pursue a stakeholder strategy aiming at the long-term survival of the firm. Using survey data from 204 major Austrian corporations, we provide evidence that firms significantly adjusted their control systems as a response to the economic crisis. Our data do not indicate an immanent contradiction between a "short-term finance focus" and the pursuit of a sustainable stakeholder strategy.

Titel: Miljömässigt ansvarstagande – En studie om hur fastighetsbolag använder det miljömässiga ansvarstagandet för att tillfredsställa sina olika intressenter. Nivå: Kandidatuppsats i ämnet Företagsekonomi, 15 hp. Författare: Sandra Nilsson och Marcus Johansson Handledare: Eva Berggren Datum: Vårterminen 2019 Nyckelord: Corporate Social Responsibility, Intressentteorin, Management Control Systems. Problemdiskussion: Aspekter att ta hänsyn till vid fastighetsförvaltning framkommer både under planering och uppbyggnad men uppkommer även vid förvaltning. Caroll (2015) understryker att det ansvarstagande som företag besitter omfattas av normer, standarder, värderingar och förväntningar som återspeglas i vad konsumenter, anställda och andra intressenter anser är berättigade. Dessa intressenter återspeglas i intressentteorin, vilket synliggör företagens centrala aktörer i sin omgivning. Ett företag förlorar möjligheten att maximera värde om en viktig intressent blir ignorerade eller behandlad illa. Problemformulering: Hur använder fastighetsbolag miljömässigt ansvarstagande inom CSR för att tillfredsställa sina olika intressenter? Metod: Med utgångspunkt i att problemet är av förståelsekaraktär har författarna använt sig av en kvalitativ undersökningsmetod med fem valda respondenter för att generera en förståelse för problemformuleringen. Författarna har även använt sig av sekundära data i form av litteratur och tidigare forskning inom ämnet. Denna data har sedan bearbetats och analyserats och författarna har utifrån detta presenterat slutsatser. Slutsats: Flertalet av de miljömässiga ansvarstagandena styrs utefter att tillfredsställa fastighetsbolagens olika intressenter. Det miljömässiga ansvarstagandet används för att kontrollera verksamheten, leverantörer, hyresgäster och övriga intressenter. Det genererar fördelar i form av att finansieringen förbättras, bättre markfördelning från kommuner och en attraktiv arbetsplats för studenter. Kunskapsbidrag: Intressenter har en nyckelroll i beslut om befintliga och nya miljömässiga ansvarstaganden. Att ett fastighetsbolag har valt att arbeta med det miljömässiga ansvarstagandet inom CSR tolkar vi som en betydande faktor för intressenterna.

Este estudo investiga, sob a ótica da teoria da contingência, os efeitos dos fatores contingenciais sobre o perfil do sistema de controle gerencial (SCG) das empresas brasileiras tendo como objetivo compreender as características do SCG, em função dos fatores contingenciais. São examinados os efeitos diretos e interativos dos fatores contingenciais internos estratégia, estrutura, tecnologia da informação e estágio do ciclo de vida organizacional e do ambiente no perfil do SCG. Avalia-se também o efeito do SCG no desempenho organizacional. Esta pesquisa defende a tese de que os fatores contingenciais internos e externos influenciam o perfil do SCG que possui associação com o desempenho, sendo possível estabelecer arranjos (fit) entre fatores contingenciais, características do SCG e desempenho organizacional. As hipóteses relativas aos efeitos dos fatores contingenciais no SCG preveem que o ambiente, fator contingencial externo, possui associação com os fatores contingenciais internos i) estratégia, ii) estrutura, iii) estágio do CVO e iv) tecnologia da informação; que o ambiente e os fatores contingenciais internos possuem associação com o perfil do SCG e que o SCG possui associação com o desempenho. A amostra envolveu 120 empresas brasileiras de grande porte e os dados para obtenção de informações sobre as mesmas foram coletados através de uma survey (levantamento). Para o tratamento dos dados, foram utilizadas as técnicas estatísticas de análise fatorial, análise de clusters e modelagem de equações estruturais. Os resultados indicaram que quando analisadas em um único grupo de empresas, não foi possível identificar associação entre os fatores contingenciais e o SCG e deste com o desempenho organizacional, rejeitando-se as hipóteses estabelecidas. Entretanto, ao separar as empresas em dois grupos distintos, i) indústria e ii) comércio e serviços, a hipótese de associação entre o fator contingencial ambiente e o SCG foi aceita. Também foram aceitas as hipóteses de: i) associação do ambiente com os fatores contingenciais internos da organização, ii) de associação dos fatores contingenciais internos com o SCG e, finalmente, iii) do SCG com o desempenho organizacional. A validação das hipóteses da pesquisa indica que a escolha e a utilização dos artefatos do SCG sofrem influência dos fatores contingenciais vivenciados pela empresa. Os resultados da pesquisa estão sujeitos a algumas limitações: i) as respostas refletem a percepção dos profissionais de controladoria das empresas, ii) a amostra não é probabilística e, portanto, todas as inferências não podem ser generalizadas para a população. Entretanto, considerando o atual estágio da pesquisa em contabilidade gerencial no Brasil, a pesquisa fornece uma visão importante de um grupo de empresas classificadas entre as maiores do País. Esta análise pode ser o ponto de partida para futuras pesquisas que utilizem a teoria da contingência. / This study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.

O presente estudo procurou analisar o impacto do sistema de controle gerencial de empresas internacionalizadas e compará-lo com as características que um sistema de controle de uma empresa internacionalizada deve ter, segundo a literatura sobre o tema. Portanto, foi investigada a existência de modificações dos mecanismos de sistema de controle gerencial praticados por esta empresa e comparados com aqueles sugeridos pelos autores estudados nesta pesquisa. Para o alcance do objetivo aspirado nesta pesquisa, inicialmente realizou-se uma revisão de literatura sobre controle gerencial, processo de internacionalização, teorias de internacionalização e definido um plano de referência para nortear o estudo. Devido às características e propósitos desta pesquisa adotou-se o método de estudos de casos, por ser aquele que possibilita alcançar um maior nível de profundidade sobre o assunto e permite maior poder de análise de uma ou mais organizações, através da comparação destas com tipos ideais encontrados na literatura. O resultado obtido nesta pesquisa constatou que o sistema de controle de gestão em uso na empresa estudada atende, em diversos aspectos, aos fundamentos teóricos que nortearam este estudo. Desta forma apresenta pontos relacionados com aqueles vistos como relevantes na literatura estudada, evidenciando conhecimento acerca da importância de integração dos mecanismos de controle no alcance dos objetivos da organização no ambiente externo. / The present study looked for to analyze the impact of the management control system in internationalized companies and to compare it with the characteristics that a control system of an internationalized company must have, according to literature highlighted in this study. Therefore, it was investigated the existence of modifications on mechanisms of management control system practiced by this company and compared with those suggested by the authors studied in this research. Looking forward to reach the proposed objective of this research, initially it was realized a revision of literature on management control, process of internationalization, theories of internationalization and, after that, defined a plane of reference to guide the study. Because of the characteristics and intentions of this research the study of case method was adopted, for being the framework that makes possible to reach a bigger level of depth on the subject and allows greater accuracy when it was analyzed one or more organizations through the comparison of these procedures with the founded ideal types in literature. According to the result of this research, it was observed that the management control system in use in the verified company fits, in diverse aspects, to the theoretical beddings that guide this study. On this form the company presents points related with those who were seen as excellent in studied literature, evidencing knowledge concerning the importance of mechanisms of control integration to the reach the organization objectives in the external environment.