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E-handel i förändring: Hur etableringen av fysisk butik förändrat ekonomistyrningen i clicks to bricks-företag
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.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
E-commerce in change : how establishment of physical stores affects the MCS in clicks to bricks companies (English)
Abstract [sv]

Inledning: På senare tid har mer uppmärksamhet dragits till fördelarna med fysiska butiker, speciellt nu med en ökad konkurrens på nätet. Det har lett till att företag har gått från att enbart bedriva e-handel till att även komplettera med att etablera fysisk butik; clicks to bricks. När företag förändrar sin strategi måste de också anpassa sin ekonomistyrning.

 

Syfte: Syftet med studien är att bidra med kunskap genom att hitta mönster i hur ekonomistyrningen förändrats i samband med etableringen av fysiska butiker hos företag som startat som e-handelsföretag.

 

Metod: Två företag som genomfört förändringen clicks to bricks har legat till grund för denna studie. För att bringa klarhet i vår frågeställning har semistrukturerade intervjuer genomförts med respektive företag.

 

Slutsats: Företag som har genomgått clicks to bricks har upplevt både interna och externa förändringar som resulterat i ett ökat behov av formella styrmedel, där budget och kortsiktig planering har varit extra framträdande. MCS har blivit mer öppet för att snabbt kunna hantera förändringar som sker. Somliga verktyg i ekonomistyrningen, såsom företagskultur, har inte av vad som framkommit i denna studie förändrats efter etableringen av fysisk butik. I andra verktyg har det tillkommit moment; bland annat kräver fysisk butik andra mätsystem samt används verktyg i ekonomistyrningen i andra syften än tidigare.

 

Nyckelord: clicks to bricks, ekonomistyrning, situationsanpassning, MCS-paket

Abstract [en]

Introduction: Lately, more attention has been drawn to the benefits of physical stores, particularly now with an increased competition on the web. This has led companies to go from only selling online to also complement the e-commerce by establishing physical stores; clicks to bricks. When companies change their strategy, they also have to adapt their MCS.

Purpose: The purpose of this study is to contribute knowledge by finding patterns in how the MCS has changed companies going from clicks to bricks.

Methodology: Two companies that’ve gone from clicks to bricks have been the basis for this study. To clarify our issue, semi-structured interviews were conducted with each company.

Conclusion: Companies that’ve gone from clicks to bricks have experienced both internal and external changes that resulted in an increased need for formal controls, where budget and short-term planning have been particularly prominent. The MCS has been more open to be able to quickly handle sudden changes as they occur. Some controls in the MCS, such as the business culture, hasn’t from this study's findings been affected. In other controls elements have been added; physical stores' requires other measurements, among others. Also some MCS controls are now used for other purposes than before clicks to bricks.

 

Key words: clicks to bricks, management control systems, contingency, MCS as a package

Place, publisher, year, edition, pages
2016. , 98 p.
Keyword [en]
clicks to bricks, management control systems, contingency, MCS as a package
Keyword [sv]
clicks to bricks, ekonomistyrning, situationsanpassning, MCS-paket
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-54234OAI: oai:DiVA.org:lnu-54234DiVA: diva2:942683
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2016-06-27 Created: 2016-06-26 Last updated: 2016-06-27Bibliographically approved

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E-handel i förändring(1464 kB)186 downloads
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