Från Staten till första linjens chefer - En fallstudie av implementeringen av Systembolagets verksamhetsstyrningssystem på butikschefsnivå.

Sammanfattning: The purpose of this thesis is to investigate if Systembolaget's, a state-owned company, financial and social welfare objectives are formulated in a way which makes it possible for first line managers to fulfill. The thesis aims to analyze the components of the management control system and if these are effective in achieving goal congruent behavior on an operational level. A qualitative case study has been conducted through in-depth interviews with first line managers, their closest superiors and the company's CEO. Through the analysis the conclusions were drawn that senior level managers have clarified the objectives through a political control, that enables routine control on first line manager level. The most distinguished components of the management control system were found to be cultural control and rewards. Other identified components, administrative control, planning and cybernetic control, enforced the cultural control and together created a complete management control system.