The Balance in Performance Management Systems: A Case Study of Sparbanken Enköping

Detta är en C-uppsats från Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

Sammanfattning: As a result of prior research different pressures have been found to affect the balance between financial and non-financial focus in Performance Management Systems (PMS). By conducting a case study this thesis explores the balance in PMS in an empirical setting of a Swedish savings bank. In specific, we examine how pressures prevailing in a savings bank setting affect the balance in PMS in terms of the three pillars: measures, standards and rewards as defined by Anthony et al. (2014). Our findings draw from interviews with eight individuals at different levels of the organisation. The study indicates that two distinct characteristics of the case company acted as pressures affecting the balance between financial and non-financial focus in the PMS. First, an inability to raise funds pressured top management to prioritize financial performance measures, standards and rewards. Second, middle-level managers were pressured by the local focus resulting in a prioritization of non-financial measures, standards and rewards.

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