Vilken funktion har belöningssystemet i en organisations ekonomistyrsystem?
en jämförelse mellan två storbanker
Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group. In this way, we can see if there is any part of the economy control system that meets any of the reward system's functions, which may indicate that there is a connection. To illustrate these possible relations, we have created two categories of relationship, a supportive and compensatory relationship. Through our relationship categories, we have created a model that can describe how the financial control system components such as organizational structure, budget, transfer pricing, costing and information systems appear towards the reward system.We have chosen to conduct a qualitative study to identify whether there is any relationship that is a connection between the reward system and the other parts of the economy control system. Then the relationship between economy and reward system controller can be ambiguous, we risk not getting sufficient precision in our operationalization so we have decided to conduct a comparative case study to see the variation between Handelsbanken and SEB.From our analysis we draw interesting conclusions as to a reward system is part of the organization's financial control system, whose function is to interact with the different parts of the organization to meet the reward system has three functions. It may seem like an organization's financial management systems already comply with any of the reward system has three functions, but using the reward system, the organization can manage, motivate, and to compose the employee group.Our study therefore shows that organizations may need to have a more differentiated approach to the reward system because it can vary depending on how an organization's financial system is built.