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Kan en central strategi leva lokalt?

En fallstudie av Sveriges ledande spelbolag


This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation. The broad empirical section is structured around a theoretical framework consisting of strategy, strategy implementation, formal control systems, organizational structure and informal control systems. The results suggest that, at a corporate level, the approach has successfully translated and communicated the strategy resulting in efficient strategy implementation. The management control system is influenced by the approach and ensures that implementation of the strategy is supported. However, at an operational level, the approach is not adapted in a way that supports the implementation. Consequently, the approach has not influenced the management control system so that it functions as a tool for implementing strategy. In total, the study concludes that the approach is perhaps not applicable on operational level. This is mainly due to large operational differences in between the organizational levels and management?s disagreement concerning the benefits of the approach on operational level.

Författare

Helena Bengtson Helena Bengtsson

Lärosäte och institution

Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

Nivå:

Detta är en D-uppsats.

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