Att balansera Management Control Systems - En fallstudie av ett litet svenskt IT-företag

Sammanfattning: This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS. The most important factors in balancing MCS are the use of strategy as the core in formulating the MCS and internal consistency in the design of all four levers. An additional important factor is the relationship between the interactive controls and the other levers as this lever functions as an opportunity for information sharing and discussion within the organization.