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  • 1.
    Chanko, Romina
    et al.
    Linköping University, Department of Management and Engineering, Business Administration.
    El-Bazi, Marsel
    Linköping University, Department of Management and Engineering, Business Administration.
    Utmaningar vid ekonomistyrning för att uppnå hållbara mål: En fallstudie av Hyresbostäder i Norrköping AB2019Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Abstract

    Title: Challenges in financial control to achieve sustainable goals - A case study by Hyresbostäder in Norrköping AB

    Authors: Romina Chanko and Marsel El-Bazi Supervisor: Robert Jonsson

    Keywords: Financial management, municipal companies, rental housing, challenges, sustainability

    Background: Sustainability aspects have become increasingly debated in today's society, so it is also important for companies to show their commitment to these issues. The use of financial management enables businesses to more successfully achieve sustainable goals. Previous studies have, however, shown that there is a lack of measurement systems and practical examples of municipal companies use of financial control to achieve sustainable goals.

    Purpose: The purpose of the study is to increase understanding of how financial control is used to identify challenges for municipal companies in financial control to achieve sustainable goals.

    Method: This qualitative study is based on a hermeneutical perspective with an abductive approach. A case study has been carried out at Hyresbostäder in Norrköping AB through document studies and semi-structured interviews.

    Conclusion: The study shows that the directives from the municipality of Norrköping are unclear and fail to explain how, why and who should achieve the goals. A challenge for Hyresbostäder is to contribute to public benefit and act on a commercial basis, which can lead to contradictory objectives. There is as well limited resources and a conflict of interest that leads to an imbalance between the sustainability aspects.

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