The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The aim of our research in this study, which has a qualitative attempt, is to investigate participation concerning to a few co-workers in the old-age care. The co-workers experience of participation and their definition of participation, and how participation is related to our different themes. Our themes are the present and wanted assumptions, to make participation possible. Further more does this study discuss participation in relation to the themes communication, competence education and to physical and psychic health. The method we used was primary semi-structured interviews and some observations.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The aim of our research in this study, which has a qualitative attempt, is to investigate participation concerning to a few co-workers in the old-age care. The co-workers experience of participation and their definition of participation, and how participation is related to our different themes. Our themes are the present and wanted assumptions, to make participation possible. Further more does this study discuss participation in relation to the themes communication, competence education and to physical and psychic health. The method we used was primary semi-structured interviews and some observations.

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

The aim of this study was to try to get an overall image of how participation is constituted in the organization of AMA, a Human Service Organization (HSO) that is part of the Vasteras municipality.  With focus on mainly participation but also communication and leadership the goal was to find out more about how the governing parts of the organization was able to communicate and create participation amongst their employees. Did the message come across? Using a triangulation method including interviews, surveys and observation hopefully this question would be answered along with trying to depict an overall image of the participation within the organization. The results indicated that there were both differences as well as similarities between the employees and the management with regards to how they experienced participation. A surprising result was that the geographical location was found to have an impact on how the staff perceived participation.

The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment.

Vi har identifierat ett antal lokheter och skillnader i sättet att styra med budget, utifrån dessa drog vi ett antal paralleller till kulturteorin. Generellt kan vi säga att vi hittade ett flertal faktorer som stödjer den kulturteori som säger att den nationella kulturen påverkar ekonomistyrningen i organisationer..

The purpose of this bachelor essay is to describe and analyze budgeting in nonprofit organizations. To do that, we used a qualitative method and accomplished seven interviews in four different football clubs. Our idea is to create understanding by combine theory and empiric, and therefore we have an abductive research strategy.The subject of this essay is very topical in view of the recently emerging trend that Allsvenska football clubs are paying increasing deficit. This can have a major impact on the progress and must be stopped. The first step is to make a more realistic budget.The conclusions drawn from this essay suggest that it is not how the budget per se, but how to work from the planned budget that affects what results you gets in the end.

Syftet med uppsatsen är att beskriva och analysera ett företag som arbetar med årlig budget som styrinsturment. Genom detta vill vi skapa en större förståelse för styrningen och samtidigt finna de problem som finns och om möjligt hitta lösningar till dessa eller åtminstone komma med förslag till sådana..

Traditional financial management has lately been criticized, since it gives inadequate and unilateral information for decisions and strategy of the operation. The purpose of this essay is to investigate if a balanced scorecard is able to work together with a budget and become a stronger control system for the management. Essential theory underlies the gathering of data as well as the analysis, and the empirical investigation is based on personal interviews. The conclusions drawn from my analysis are that two parallel control systems could complement each other?s weaknesses.

Uppsatsen handlar om vad som är avgörande till varför företag väljer att styra med budget eller balanserat styrkort. Den behandlar respektive metod och tar bland annat upp fördelar och nackdelar samt anledningar till byte av styrsystem..

Today adult patients' relatives are seen as a resource in psychiatric care but few researchers have examined the lived experience of relatives' participation in psychiatric care. The aim of this study was to illuminate how mental health staff and relatives of adult patients experienced the relatives' participation in psychiatric care on hospital ward.The study was guided by a phenomenological approach and a lifeworld perspective. Data were collected through in-deep interviews with ten adult patients' relatives and three group-interviews with ten mental health carers from two hospitals in Sweden.The essence of the lived experience of relatives' participation in psychiatric care in hospital ward is described in the constituents: invitation to participate in psychiatric care; meet the staffs' care; to participate in own or others terms; bring the common everyday world with you; feel burden; participation a trip in time and space. The findings of the study show that the relation between the staff and the relatives are important for the relatives' participation in psychiatric care. The relatives' participation can alter from no participation to a meaningsful participation, from suffering to well-being.This study can help medical staff to understand relatives and their participation in a new way..