Vinstintresse - när livet står på spel: En fallstudie om ekonomistyrningens roll i att balansera mellan försäljning av läkemedel och patientnytta på ett läkemedelsbolag i Sverige

Sammanfattning: For a long time, the relationship between pharmaceutical sales companies and physicians has been a controversial topic. Pharmaceutical companies are profit-driven organizations heavily circumscribed by the government. This creates tensions as pharmaceutical companies on the one hand needs to be profitable, by maximizing sales, and on the other hand aims to guarantee patient safety by being patient-focused. By using Merchant's et al. (2003) framework this thesis examines how a pharmaceutical company in Sweden makes use of Management Control Systems (MCS) in order to balance sales and patient safety. This is done by interviewing a part of the sales force and their managers at the case company studied. In doing so this thesis contributes to existing studies of MCS by highlighting its (MCS) use in the context of a pharmaceutical company, and by stressing the importance of three crucial factors; occupational identity, leadership and external control. By the use of Merchant's et al. (2003) four controls, specifically emphasizing personal control, and by maintaining the right occupational identity among the sales force - the pharmaceutical company studied upholds its patient-focus and sales level.