Styrning i kommersiella fastighetsbolag - Hur styrs kommersiella fastighetsbolag i Sverige och karaktäriseras de av mekanisk eller organisk styrning?

Sammanfattning: Abstract Title: Management control in commercial real estate companies - How are commercial real estate companies managed in Sweden and are they characterized by mechanic or organic management control? Seminar date: 2022-06-03 Course: FEKH69, Bachelor thesis in accounting, 15 ECTS Authors: Hannes Ivarsson, Viktor Johansson & Thomas Lo Advisor: Elin Funck Key words: Financial management, management control systems as a package, mechanic and organic management control, commercial real estate companies, situation factors Purpose: The purpose of the study is to develop knowledge of how commercial real estate companies in Sweden are governed and to find out whether they are characterized by mechanic or organic control. Methodology: The thesis adopts a qualitative method in the form of a comparative study where semi-structured interviews were conducted with managers from four commercial real estate companies in Sweden. The interview material has been presented in an empirical section and then analyzed on the basis of the framework management control as a package as well as mechanic and organic management control. Theory: Management control systems as a package by Malmi and Brown has been used as a starting point for understanding what corporate governance looks like from a holistic perspective and through different elements. Thereafter, mechanic and organic management controls have been used as an analysis tool to compare companies and come to a conclusion whether they are more mechanic or organic controlled. Result: The management control within the studied commercial real estate companies is largely organic with elements of mechanic management control. In addition, the study finds that the elements of Malmi and Browns package influence and complement each other. Conclusions: The study has contributed knowledge about how commercial real estate companies in Sweden are governed, both from a holistic perspective and from a perspective that explains the governance based on different elements.