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Beslut som fattas är inte bättre än den information besluten grundas i
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.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Over the last 25 year IT development has greatly influenced the waycompanies are managed, the tremendous growth in the information society has made a huge amount of information extremely accessible. This has resulted in the problem of information overload where the large amount of information can affect the quality of a decision basis collected by a controller.

The purpose of the study is to examine how a controller is affected by information overload and how this influences the decision basis. We intend to highlight the important elements to represent a high quality of information.

A survey was conducted through a case study within a global affiliated company in the packaging industry. An adductive approach has been applied with a qualitative research method. Collected empirical material from interviews has been put into relation with existing theories.

The case study indicates that there is no relationship between the problem of information overload and flawed decision basis. The study identified important factors in preventing problems with consolidation of information and how the controller use structures to deal with a huge amount of data. To deal with the problem several key factors has been identified: Subsystems that communicate with each other, structures within  the  ERP-system,  transparency,  well-defined  templates  andstandardized processes for how different tasks should be completed.

Abstract [sv]

Bakgrund: IT-utvecklingen har under en 25-årsperiod kraftigt influerat hur företag styrs, den enorma tillväxten i informationssamhället har resulterat i att en enorm mängd information blivit oerhört lättillgänglig. Detta har resulterat i problem med informationsöverflöd där informationen blir för omfattande och således riskerar en controllers beslutsunderlag att brista i kvalité.

Syfte: Studiens syfte är att undersöka huruvida en controller påverkas av informationsöverflöd och hur detta influerar på beslutsunderlag. Vi ämnar redogöra vilka faktorer som är viktiga för att ge hög informationskvalité.

Metod: Undersökningen har genomförts genom en fallstudie på ett globalt koncernbolag inom förpackningsindustrin. Ett abduktivt angreppssätt har tillämpats med en kvalitativ undersökningsmetod. Insamlat empiriskt material från intervjuer har ställts i relation till befintliga teorier.

Slutsats: Fallstudiens resultat påvisar att något samband mellan informationsöverflöd och bristfälliga beslutsunderlag inte föreligger. Under studiens gång har det identifierats viktiga faktorer för att förebygga problem med konsolidering av information och hur controllers använder strukturer för att hantera stora mängder data. De nyckelfaktorer för att hantera problemet är: delsystem som kommunicerar med varandra, strukturer inom affärssystemet, transparens samt väldefinierade mallar och standardiserade processer för hur olika arbetsuppgifter ska gå till.

Place, publisher, year, edition, pages
2014. , 56 p.
Keyword [en]
Controller, decision basis, information quality, information overload
Keyword [sv]
Controller, beslutsunderlag, informationskvalité, informationsöverflöd
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:lnu:diva-36354OAI: oai:DiVA.org:lnu-36354DiVA: diva2:737422
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2014-08-13 Created: 2014-08-12 Last updated: 2014-08-13Bibliographically approved

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