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Designing a Management Control Systemfor Dispersed Teams
KTH, School of Industrial Engineering and Management (ITM), Industrial Economics and Management (Dept.), Industrial Management.
KTH, School of Industrial Engineering and Management (ITM), Industrial Economics and Management (Dept.), Industrial Management.
2013 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

We were given the opportunity to investigate a concept called Smart Working, which is a mix of

flexible working, dispersed settings and virtual teams at a company called CGI. The concept was

implemented by Logica, which recently was acquired by CGI. The implementation has not

proceeded as expected and we have analyzed the concept with the intentions to develop a best

practice regarding the currently used control system. The leadership aspects of dispersed teams

and flexible working have been thoroughly researched but few studies have been made regarding

the managerial implications.

This paper will introduce the reader to management control systems consisting of action-, result-,

culture- and personnel controls, and how they are affected by flexible working in dispersed

settings. We have conducted a case study at an Information Technology (IT)-company called

CGI consisting of a literature study, semi structured interviews and a benchmark study, where 4

other companies within the consultancy sector were investigated. The paper will analyze the

problem from a multilevel perspective, since critical factors within all perspectives affect the

design of a management control system. Our objective was to analyze the currently used

management control system at CGI in order to propose possible changes. During this study we

have focused on different types of controls and have also identified critical factors as

sustainability, organizational structure, culture, communication, and trust issues.

We found that all investigated companies suffer from social difficulties due to dispersion, and

also difficulties to manage trust issues. Furthermore, our empirical study indicates that a flatter

organizational structure

emphasizes transparency, which facilitates flexible working (e.g. making

information accessible). The management control system should also be designed for a flat

organization in order to encourage self-actualization. Management control systems should be

designed to eliminate possible difficulties and to increase motivation, direction and to decrease

personal limitations. The paper ends with a comparison between the proposed management

control system and the current system at CGI. This is done order to give recommendations on

how CGI could improve its current management control system in order to facilitate flexible

working. Future research should consist of a larger sample and could also consider some of the

delimitations made in this study but overall we believe that the findings of this study not only

meet the company needs but also contribute from an academic perspective

Place, publisher, year, edition, pages
2013. , 64 p.
Keyword [en]
management control system, flexible working, dispersed setting, virtual team
National Category
Economics and Business
URN: urn:nbn:se:kth:diva-141765OAI: diva2:698298
Available from: 2014-03-04 Created: 2014-02-21 Last updated: 2014-03-04Bibliographically approved

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