This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

Syftet med denna uppsats är att beskriva hur två företag som frångått den traditionella budgetprocessen arbetar med sin ekonomistyrning samt vilka verktyg de använder för att uppfylla budgetens syften. Utöver detta undersöks även vilka förutsättningar som krävs för att kunna arbeta budgetlöst.Datainsamlingen skedde genom granskning av litteratur samt en kvalitativ fallstudie. Semistrukturerade intervjuer genomfördes på två företag, Ahlsell och Ikea. Empirin analyserades med hjälp av en deduktiv metod.  Vår slutsats är att det är möjligt att fylla budgetens syften även vid budgetlös styrning.

Organizations are about people in interaction. Human itself is complex, and the complexity increases when people are grouped. When creating groups there is a need for a structure, an order between the people in the group. Companies have an organization - riding school is also a company and should have an organization. Many studies have been done related to the riding school but there is no documentation about organizations at riding schools, and a research is needed. The aim of the study was to clarify if riding schools in Sweden has a well considered organization.

Denna explorativa studie beskriver hur ekonomiska styrsystem kan påverka arbetsrelaterade stressdrivare, så kallade stressorer. Eftersom stress ger allvarliga konsekvenser för både anställda och organisationer är det viktigt att förstå vad som orsakar den. Styrsystems påverkan på stressorer är ett relativt outforskat område. Denna studie syftar till att beskriva hur ekonomiska styrsystem kan påverka stressorer, vilket kommande forskning skulle kunna undersöka djupare. De styrsystem som undersökts är budget, nyckeltal och incitamentsystem.

This is a study about the Swedish liming operation and the Swedish liming officer?s opinions of some aspects regarding ecology, economy and organization. The study objectives was motivated due to the recent changes in manuals for the assessment of limed waters and the suggested changes in decision making and decreased budget for liming. Moreover the anthropogenic acidification effects on the ecology are in many ways complex. Furthermore it was made in order to gain knowledge about the liming officer?s opinions in order to improve the ability to meet their needs regarding the assessment tools and also to investigate if other things can be improved concerning the liming operation.

Studien har undersökt Findus och dess samband mellan koncernstrategin, organisationen och ekonomistyrningen. Detta resulterade i att författarna fann att det finns starka samband mellan delarna och att dessa är starkt integrerade. Tre starka samband påvisades: toppstyrd budget är det starkaste styrmedlet, finansiellt fokus präglar företaget och produktfokus i termer av utveckling och lönsamhet..

The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.

Under tidigt 1900-tal började företag och organisationer att använda sig av budget. I Sverige kom genombrottet först på 1950-talet och är idag vanligt förekommande i offentliga samt privata organisationer. Budgeten kan ses som en plan för framtiden som berör i stort sett alla medarbetare om än i olika stor utsträckning. Då organisa-tioner engagerar medarbetarna och låter dessa delta i budgetprocessen, kan det leda till en ökad motivation att hålla den budget som organisationen utarbetat samt öka prestationsförmågan.Budgeten betraktas många gånger som kronor och ören sammanställda i ett doku-ment där verkligheten inte avspeglas. Budgeten kan ses som ett viktigt dokument, då den kan ha en betydande roll i organisationernas planering.

Företag som växer är ofta svåra att styra. För dem kan budget vara ett lämpligt styrverktyg. Syftet med denna studie var att undersöka i vilken omfattning hög- respektive lågtillväxtföretag budgeterar, vilken roll budgeten har i dessa företags styrmix samt beskriva hur budgetanvändningen påverkar dessa företags prestationer. Studien bygger på teorier kring budget, styrning och tillväxt. Den empiriska undersökningen genomfördes med hjälp av en kvantitativ studie i form av en enkätundersökning riktad till ett antal hög- respektive lågtillväxtföretag.

UN is a non-governmental organization which should promote gender equality within the organization. It is an organization which is based on human rights and claims that in order to solve the problem of poverty, famine and development we need to promote women?s status. In Sweden there is a strong tradition of gender balanced representation at the governmental level and this perspective raise the question if there is a spill-over effect to the civil society as in the case of a non-governmental organization. This makes it interesting to look at if a non-governmental organization which is not under state control work for gender equality within their own organization.

The focus of this essay is Swedish bilateral development aid. With the help of organization theory I analyse the development aid strategies and policies of the 1990s, in order to examine how and why they were introduced. I investigate three different types of aid organization, namely structural adjustment programmes, political conditionality tied to aid co-operation, and equality policy as part of development co-operation. I analyze the introduction and subsequent use of these three co-operation forms to see whether they were applied and adopted into Swedish development aid because more efficient measures were required or because they were the most recent and modern ways of dealing with development co-operation.Organization theory presents these two ways of analyzing organization. They are occasionally competing and sometimes complementing each other in explaining organization.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.