Differentierat eller sammanhållet belöningssystem i diversifierade företag?
Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach. The data has been collected through 18 interviews carried out at one of "the big four" audit firms with personnel holding different positions in terms of experience and management levels. The reason for choosing an audit firm is based on the fact that it is a distinct diversified company which utilizes reward systems. Result: If differences in culture and technology within a firm are considerable the company tend to exhibit heterogeneous key success factors which implies that different kinds of achievements needs to be rewarded in order to create an effective control system. The study shows that a differentiated reward system is preferable if this is the case.