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.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-297397 |
| Date | January 2016 |
| Creators | Darke, Carljohan, Lundström, Oscar |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen, Uppsala universitet, Företagsekonomiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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