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Informationsasymmetri och målöverensstämmelse vid implementering av ekonomistyrning: En kvalitativ och kvantitativ studie på Boliden Mineral AB
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences.
2019 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Inom ekonomistyrning utgår ekonomer oftast från att målöverensstämmelse existerar och att de anställda arbetar utifrån de uppställda målen med perfekt information. Men informationsasymmetri finns överallt och kan leda till ökade kostnader, att fel uppstår och försenade leveranser. Detta är särskilt intressant inom gruvindustrin eftersom den karakteriseras av komplexitet vilket ökar svårigheter med att förmedla styrningen. Frågan blir; under vilka förutsättningar uppstår informationsasymmetri inom styrning och målöverensstämmelse samt hur kan asymmetrin reduceras inom gruvindustrin? Syftet med examensarbetet blir därmed att öka förståelse och analysera hur informationsasymmetri påverkar ekonomistyrning och målöverensstämmelse inom gruvindustrin samt hur asymmetrin kan reduceras. Arbetet utgår ifrån principal-agent teorin som grundas på antaganden om informationsasymmetri och egen nyttomaximering. Utifrån den målkonflikten grundas hypoteserna om de begrepp som ökar och reducerar målöverensstämmelse genom ökad och minskad informationsasymmetri. De olika teoretisk begreppen som undersöktes var missanpassad information, opportunism, återkoppling, internutbildning och tid. Examensarbetet utfördes genom att använda oss av Cavaye (1996) modell för flerstudieansats (eng. Multifaceted research approach) där vi har först gjort Studie 1 som grundas på kvalitativa intervjuer för att få mer information om företaget och industrin. Sedan i Studie 2 testas begreppen genom en kvantitativ enkät som skickades ut till personer inom företaget utifrån ett strategisk urval. Resultatet från undersökningen var att hypoteserna bekräftades och att agenterna anser att målen är viktiga och internutbildning var de starkaste faktorerna för att reducera informationsasymmetri och öka målöverensstämmelse.

Abstract [en]

In management control systems economist usually assume perfect information and goal congruence from the top to the bottom of the organization. But information asymmetry is everywhere and often leads to increased costs, missed deadlines and other mistakes. This is particularly interesting in the mining industry as it’s characterized by complexity which increases the difficulty of communicating the control system throughout the organization. The research question then becomes; under which circumstances does information asymmetry occur in control systems and goal congruence and how can the asymmetry be reduced in the mining industry? The purpose of the study is therefore to increase the understanding and analyze how information asymmetry impact control systems and goal congruence in the mining industry and how the asymmetry can be reduced. The study is based on the principal-agent theory is based on the assumptions of information asymmetry and self-interest between the two parties. Based on that goal conflict our hypothesis of the variables that increase and reduce goal congruence through increased and decreased information asymmetry is formed. The investigated variables were miss adapted information, opportunism, feedback, workplace education and time. The study was conducted by using Cavaye (1996) model for multifaceted research approach by starting off with Study 1, which was based on qualitative interviews to get more information about the company and the mining industry. Study 2 later tested the variables impact by conducting a quantitative study though the use of a survey that was sent to people of interest within the company though a strategic selection. The result of the study was that the hypotheses were confirmed and that workplace education training and valuing the importance of the goals where the most important variables to reduce information asymmetry and increase goal congruence.

Place, publisher, year, edition, pages
2019. , p. 56
Keywords [en]
Goal congruence, information asymmetry, implementing systems of control, management control system, principal–agent theory, feedback, risk, risk reduction, opportunism, performance management, workplace education, Boliden Mineral AB, mining industry, communication, key performance indicators, miss adapted information.
Keywords [sv]
Målöverensstämmelse, informationsasymmetri, missanpassad information, opportunism, principal-agent teori, Boliden Mineral AB, gruvindustrin, prestationsmätning, nyckeltal, risker, riskreducering, återkoppling, internutbildning, implementering av styrsystem, styrsystem, kommunikation.
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:ltu:diva-74081OAI: oai:DiVA.org:ltu-74081DiVA, id: diva2:1318947
Educational program
Business and Economics, master's level
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Examiners
Available from: 2019-05-29 Created: 2019-05-29 Last updated: 2019-05-29Bibliographically approved

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