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Finns styrning i små kreativa tjänsteföretag?: En kvalitativ studie i verksamhetsstyrning hos två mindre arkitektkontor.
Linnaeus University, School of Business and Economics, Department of Management.
Linnaeus University, School of Business and Economics, Department of Management.
Linnaeus University, School of Business and Economics, Department of Management.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The purpose of this study is to increase the understanding of managment control systems in small creative professional service companies by mapping it against the Malmi & Brown MCS package. The study is done in qualitative interviews with an abductive approach. Two Architect firms have participated in the study as representatives of small creative professional service companies and three semi-structured interviews have been conducted with managment representatives. The collected empirical material demonstrates that the managment control is more formalized than we expected from reading literature on the subject. It´s mainly the planning process, the conducted employee and customer satisfaction surveys and the employees time reporting that constitute the formalized managment control. Cybernetic control is less frequent and more in line with what we expected. 

Abstract [sv]

Studiens syfte är att skapa förståelse kring verksamhetsstyrning hos små kreativa professionella tjänsteföretag genom att kartlägga företagens styrning utifrån Malmi & Browns styrpaket. Studien följer en kvalitativ forskningsmetod med abduktiv forskningsansats. Två arkitektkontor har deltagit i studien som representanter för små kreativa professionella tjänsteföretag och tre semistrukturerade intervjuer med personer i ledande ställning i arkitektkontoren har utförts. Det insamlade empiriska materialet visar att arkitektkontoren har mer formell styrning än vi förväntat oss och vad litteraturen på området gjort gällande. Det är främst planering, medarbetarenkäter och tidrapportering som formaliserats. Dock förekommer cybernetisk styrning i en mindre omfattning som ligger mer i linje med vad vi förväntat oss och vad litteratur på området gjort gällande.

Place, publisher, year, edition, pages
2023. , p. 47
Keywords [en]
Malmi & Brown, MCS, Management control system, creative professional service company, architects, small business, performance measurement
Keywords [sv]
Malmi & Brown, styrpaket, verksamhetsstyrning, kreativa tjänsteföretag, arkitektkontor, småföretag, prestationsmätning, ekonomistyrning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-119150OAI: oai:DiVA.org:lnu-119150DiVA, id: diva2:1735078
Subject / course
Business Administration - Management Accounting
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Available from: 2023-02-09 Created: 2023-02-07 Last updated: 2023-02-09Bibliographically approved

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CiteExportLink to record
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Citation style
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