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"If you never try, you'll never know": En studie om strategisk utveckling och beslutsfattande i detaljhandelsbranschen
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2017 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
"If you never try, you'll never know" : A study about strategic development and decision making within the retail industry (English)
Abstract [sv]

Inledning: Teknologi har förändrat sättet som detaljhandlare gör affärer på ett fundamentalt plan. En av dessa förändringar är framväxten av multi- och omnikanalshandel. I strategiska förändringar sägs både information och verksamhetsstyrningen påverka vilka beslut som fattas. I en värld där produktionen av ny information ökar kraftigt finns svårigheter att veta vilken information som är relevant.

Syfte: Syftet med studien är att kartlägga och analysera vilken information som används som beslutsunderlag och vilka "krafter" som drivit den strategiska förändring mot multikanalshandel i detaljhandelsbranschen. Vidare är syftet att undersöka hur verksamhetsstyrningen har använts och påverkat detaljhandelsföretag under den strategiska förändring.

Metod: Utifrån studiens forskningsfrågor och syfte valdes en fallstudie som forskningsmetod. Efter genomförd fallstudie gjordes en kompletterande intervjustudie baserat på resultaten i fallstudien. Semistrukturerade intervjuer användes som datainsamlingsmetod.

Slutsats: Många olika krafter och informationstyper har drivit förändringen till multikanalshandel. Företagskultur, en föränderlig omgivning och den stora tillgången av information påverkar detaljhandlare att fatta snabba beslut. Behovet av snabba beslut och en föränderlig omgivning påverkar utformningen av verksamhetsstyrningen som har en stor fokus information om kunder. 

Abstract [en]

Introduction: Technology has changed the way retailers do business in a fundamental way. One of those changes is the emergence of multi- and omnichannel retailing. In strategic changes both information and management accounting are affecting the decisions. In a world where the production of new information is increasing rapidly it’s hard to know which information that are relevant.

Purpose: The purpose of the study is to survey and analyse the information used as decision support and which forces that have driven the strategic change towards multichannel retailing in the retail industry. Furthermore the purpose is to examine how and why management accounting has affected retailers during the strategic change.

Methodology: Based on the study’s research question and purpose a case study was chosen as research method. After completing the case study a complementary survey based on the results from the case study was conducted. Semi structured interviews were used as data collection method.

Conclusion: Many different forces and information types have driven the change to multichannel retailing. Company culture, an changing environment and the vast access to information are affecting retailers to make fast decisions. The need for fast decisions and an changing environment affects the design of retailers management accounting, which has a focus towards customer information. 

Place, publisher, year, edition, pages
2017. , p. 121
Keywords [en]
Retail industry, strategy, strategic development, multichannel, omnichannel, information, strategic management accounting, decision making, big data
Keywords [sv]
Detaljhandel, strategi, strategisk utveckling, multikanal, omnikanal, information, strategisk ekonomistyrning, beslut, beslutsfattande, big data
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-67078OAI: oai:DiVA.org:lnu-67078DiVA, id: diva2:1128207
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2017-08-09 Created: 2017-07-24 Last updated: 2017-08-09Bibliographically approved

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