This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Password Management Systems är system som hjälper användaren skapa kontroll över sinaanvändarkonton och lösenord. Denna studie analyserar tre utvalda system, hur användarvänliga de är samtvilken typ av autentisering och kryptering de använder. Metoden som används är experiment tillsammansmed intervjuer av fem deltagare, varav alla hade olika erfarenheter med datorer. Studien har visat attanvändarvänligheten bland flerparten av systemen är höga. Risker finns bland upprepade lösenord ochanvändarnamn, samt osäker autentisering.

Culture Management Cultural management administration producent KKE management.

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

Background: Increasing globalization makes companies more influenced than before by actors and factors in their environment. For some this has lead to a more dynamic and complicated business context. Therefore it is of strategic importance to understand what is currently going on as well as to have a general idea of what the future brings. Purpose: To contribute to a deeper understanding of how a corporate management can perceive its business environment and how it affects he gathering of business information from a strategic perspective. Realisation: In-depth interviews were conducted with all four members of the management in the studied company, Volvo Competence Center in Skovde, Sweden.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

This paper discusses the strategy and strategic change in the Swedish freight forwarding business and analysis factors that influence the forces of the business. Three companies of various sizes are chosen to be investigated as a case study, outline that cost leadership and differentiation are both important strategies for companies to compete in the market. However, companies outpacing competition do not only pursue either of the two strategies, the need the ability to add one (cost leadership) to the other (differentiation) in relationship to environmental change over time..

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.

The study addresses the field of design as a profession and examines the views on strategic management in a design project among nine selected graphic designers. The graphic designers who participate in the study are permanently employed at design companies in Stockholm. The study has a qualitative approach and the method is based on face-to-face interviews. We have chosen to examine this subject due to the opinion among professionals that strategic management in the design industry has increased during the last decades. There is a belief that strategic management in some cases are used too extensively as a way for design companies to make more money.

Lund who has over 90 systems in 12 departments and now wants to streamline the management of these IT systems. Governance of IT systems is something that Lund would treat as it carried a large amount of changes in their practices, where the control is something missed in trying to standardize their systems. What's missing for Lund Municipality is routine to fall back on in order to streamline the management when they get into these complex situations.Given that Lund treat so many systems make it so that the situation quickly becomes very complex due of the organization's structure. The municipality is divided into twelve departments that have their own goals, it is an organization that is organized, which makes creating standards become complicated when all departments have different needs. Our study was based on a framework that deals with complex environments that lack a clear definition.An analysis was conducted where we started from the theory associated with the interviews conducted in which we aimed to understand their decision and understand the processes that affect system development.

Today an increasing number of schools and organizations are investing in so called Learning Management Systems. Researchers disagree on the pedagogical value of these tools. Some mean that Learning Management Systems cement old-fashioned behaviouristic teaching practices; others mean that the systems provide good opportunities in supporting learning in a socio cultural perspective. The aim of this study is to reach better understanding and increased knowledge of how the introduction of a Learning Management System influences the role of the teacher and how the learning is organized. We have conducted two case studies.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

The changed role of IT continuously influences organisational development, the individual and his role in the organization, different kinds of structures, management processes and strategies. One of the big concerns for IT firms is the need for IT consultants with enough experience to effectively and rapidly understand the business procedures of the firm in or-der to become a resource. In the classic IT-consultant role in the early days of IT, quite dif-ferent features were expected from them in their work procedures. The structure of how and which tasks they were expected to handle has undergone an indisputable transforma-tion. Today?s IT consultants are expected to know how to think in business strategic man-ners as well as the IT strategic manners.