Management Control Systems and Job Stressors: Identifying the mechanisms by which budget and KPI controls influence job stressors
Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
This exploratory study explores how management control systems influence job stressors. More specifically, this study seeks to unravel the mechanisms by which budget and KPI controls influence job stressors. In our study we use the well-established Job Demand - Job Control - Job Support Model to compare previous research on job stressors with our case study. We interview Controllers and Managers at a manufacturing company within the industrial industry. Data was collected through semi-structured interviews and analysed through thematic content analysis. Our study discovers various combinations of how budget and KPI controls influence job stressors. We unravel four mechanisms by which budget and KPI controls influence job stressors. The identified mechanisms are Involvement, Comparability, Predictability, and Rationalization, in where involvement is shown to be most prominent.
Place, publisher, year, edition, pages
2012. , 51 p.
Management control systems, budget, KPI, job stressors, Job Demand, Job Control, Job Support, mechanisms
IdentifiersURN: urn:nbn:se:uu:diva-180217OAI: oai:DiVA.org:uu-180217DiVA: diva2:548877
Subject / course
Master Programme in Social Sciences
UppsokSocial and Behavioural Science, Law