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Rules and regulations effects on Management Control system components: with the use of two new frameworks
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]

This thesis has studied how Management control system (MCS) components relates to each

other with the help of how rules and regulations would affect the MCS. The study has found that cultural and administrative control substitutes each other and administrative and planning control complements each other.

This thesis has studied two companies, a small and a large cap Swedish company. Firstly an overview of the companies control system was made with a Performance Management System framework, then the affects of the investigated legislation changes and lastly how these affected the organizations MCS.

There have been calls in the literature to study the relationship between different MCS components and there are very little explicit research on how rules and regulations affect MCS, this thesis has contributed to these areas of science.

Abstract [sv]

Denna avhandling har studerat relationerna mellan olika komponenter i ett Management

Control System (MCS) genom att se hur förändringar i regler och bestämmelser skulle påverka MCS. Studien har bland annat kommit fram till att kulturell och administrativ kontroll ersätter varandra samt planering och administrativ kontroll kompletterar varandra.

Denna avhandling har studerat två svenska företag, ett small och ett large cap. Först anskaffades en överblick av företagens styrsystem, detta gjordes med ett Performance Management System ramverk, sen undersöktes det hur de valda lagarna påverkar organisationen och slutligen hur dessa påverkat organisationernas MCS.

Tidigare litteratur har uppmuntrat till vidare studier kring hur sambandet mellan olika komponenter i ett MCS och det finns väldigt lite explicit forskning om hur regler och bestämmelser påverkar MCS vilket denna studies huvudsakliga syfte är.

Place, publisher, year, edition, pages
2013. , 50 p.
National Category
Economics and Business
URN: urn:nbn:se:kth:diva-142998OAI: diva2:705091
Available from: 2014-04-17 Created: 2014-03-14 Last updated: 2014-04-17Bibliographically approved

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