Preferable levers of control between management levels in post-merger integration context - A case study in an Asian factory of a multinational corporation

Sammanfattning: This thesis examines Management Control Systems in post merging situations. The company which is the case study has restructured its organization by merging two divisions. Hence, the purpose of the thesis is to investigate how the Management Control System has been changed after integration. The main research question is related to the design and implementation of MCS by middle management after integration. The main research question is followed by another sub question which examines how middle managers can influence the top managements' decision. We found that there is evidence and rationality that different management levels will have their preferable MCS to direct the whole organisation to achieve the strategic objectives. The top management will refer to using boundary and diagnostic control systems in Simons (1994) LOC to coercively formalise the new processes and rules for the subsidiaries while the middle management will use mostly belief systems and interactive systems as key tools to upward influence top management future decisions about the emergent strategy.