EKONOMISTYRNING AV BUTIKSVERKSAMHET: – en fallstudie av modeföretaget ”Alfa”

Sammanfattning: The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company’s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company’s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features.