Strategisk ekonomistyrning inom Det nya arbetslivet: En fallstudie om institutionell isomorfism, strukturering och styrperception på framtidens arbetsplats
Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Management control systems are defined as systems, rules, practices, values and other activities management put in place in order to direct employee behaviour – a research area incorporating non-consensual concept definitions resulting in difficulties building a cumulative body of knowledge and reduces comparability amongst studies. As a result, Otley & Tessier (2012) have published a conceptual development of a well-cited framework, Simons Levers of control, which in this study was infused with neoinstitutional theory at a micro level applied within a pioneering organization’s context. The purpose of this paper was to increase the understanding of the effects of institutional structures exerted on the management accounting techniques applied within a pioneering organization, by describing the perceived management accounting practices, by identifying institutional mechanisms and, finally, by establishing an analytical framework for management accounting designs within organic contexts. The paper follows a deductive/abductive approach within which contemporary and essential theories and models were utilized to understand a specific event. Furthermore, an operator approach was applied to increase the understanding of the social constructs that constituted reality surrounding said operators. For data collection purposes were semi-structured personal interviews employed with 10 operators possessing a diverse set of educational, professional and personal experiences. The paper concludes that coercive institutional isomorphism is exerted by parent companies within the group, primarily the American head quarters and a centralized western European entity motivated by benchmarking purposes. The applied management accounting practices is primarily constituted by a non-invasive goal-oriented interactive use of multiple-level balanced scorecards combined with personal commitments. The employee perceptions and attitudes of controls were mainly positive or neutral attributed to normative institutional isomorphism, where of which cultural-cognitive management accounting experiences clearly outperformed occupational groups professionalizing processes. Avenues for future research: Further refinement of Otley & Tessiers model of control could be achieved by including the work passion models of Vallerand and their implications on management accounting perceptions and attitudes.
Place, publisher, year, edition, pages
2013. , 63 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, Neoinstitutionell teori, institutioner, institutionell isomorfism, ekonomistyrning, Simons modell för strategisk styrning, Levers of control
IdentifiersURN: urn:nbn:se:ltu:diva-53299Local ID: a55b13f7-d5d7-4c46-a6e9-4519a25c6b6cOAI: oai:DiVA.org:ltu-53299DiVA: diva2:1026673
Subject / course
Student thesis, at least 30 credits
Business and Economics, master's level
Validerat; 20130909 (global_studentproject_submitter)2016-10-042016-10-04Bibliographically approved