The connection between Management control systems for controlling sustainability and a firm's motivation for engaging in sustainability is not completely understood (Arjaliès & Mundy, 2013). The aim of this thesis is to develop a more profound understanding for Management control in achieving sustainable companies. To do this, we raise the question: How and to what extent do companies use Management control systems to achieve sustainability compliance Simons's Levers of Control (1995) are applied to this question in order to get a consistent and thorough insight of Management control systems. Hence, a case study of ABB:s work to achieve material compliance in accordance with EU-regulation was conducted. The findings of the case study reveal that ABB uses the regulations as explicit goals and implement them in sustainability procedures.

We have performed a case study on Acne Jeans, a creative Swedish fashion company, which initiated a cooperation with the Swedish venture capital firm Öresund. The aim of our paper was to examine what motivates a venture capital firm to transform the Management control system of a creative company, into a more formal system of control. Main results: Öresund did not have an excessive impact on the Management control system of Acne Jeans, due to three main reasons. First of all, Acne Jeans had a satisfactory Management control system prior to the cooperation. Furthermore, the relationship between the two parties was characterized by mutual trust.

The aim of this thesis is to analyze and explain the similarities and differences in Management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of Management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

This Degree Project is a cooperativ work with the advertising agency PAX in Falun and the industrial companyRemote Control, who constructs and sells actuators for the global market.The assignment concerns bringing out a graphic profile, or with another expression a Design Management, forRemote Control AB graphic materials. Remote Control AB has a quality certification ISO 9000 and is workingwith, when this report was wrote, an environment certification ISO 14001.The Company has been paid attention to Internet and other media.The supervisors are familiar to that Design Management is a soon coming competition element, like quality andenvironment management.This Degree project contains research, analysis and the construction of graphic material. The research has beencommitted most of the time to trace the customer, the market and the competitor, because its the most importantphase. It?s also important looking at competitor?s way of working with marketing management, so you can separatethem from the own company..

The purpose of this thesis is to examine and analyze the characteristics of the Management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the Management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the Management control system.

The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and Management control systems. This thesis attempts, through a case study, to answer the question of how Management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as Management control systems is presented.

In recent years the elderly care in Sweden has gone through several structural changes with the main purpose of delivering a more efficient service. The aim of this study is to compare the Management control system in a privately and a publicly managed elderly home. A qualitative study was conducted which included interviews, observations of meetings and reviews of relevant documents. To be able to identify possible differences the framework of Hood consisting of seven dimensions was used. An analysis of the selected dimensions showed that the differences in Management control were minimal and Brunsson's theory of politicization and 'company-ization' were used to explain why..

The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the Management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in Management control are the new owner demands and the degree of operationalization of the overall goal..

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the Management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and Management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient Management control a new organization has emerged consisting of the best features of two separate worlds..

It is of increasing importance to in the most effective possible way, manage and control all the transactions of raw materials, products and information that are exchanged between an organization and all its operators. These flows and the need for strategy and managing the processes of planning, implementing and control of the supply chain, has given name to the concept supply chain management. Supply chain management involves all movement and storage of raw material, and all the processes that is needed to manufacture a product from origin to consumption. Globalization, technology and increasing time and quality-based competition are all driving forces behind the concept and reasons for an increasing interest in supply chain management.The purpose of this essay is to by using a qualitative case study examine which decisive success factors that can be identified for effective supply chain management. We have compiled different theories on the subject to use for analyzing a case study Li & Fung, who is a successful supply chain management company.

Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between Management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of Management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of Management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

In theory, the Management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Background and problem: Higher and other demands are made on Management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the Management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how Management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Background: Performance measurement as a Management control tool has received considerable academic attention. As the number of inter-organisational relationships, such as customer-supplier relationships, increases, there is a new scope for performance measurement as a Management control tool. In order for a company to assess the effectiveness of its supplier relationships it has to define, measure and evaluate variables that are critical for the success of the relationship. The role of Management control, and thereby of performance measurement, has increasingly been discussed in theory. However, empirical research in this area is still somewhat limited.

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.