Two Management Ideas for the Price of One : A Study About Hybrid Management Control Systems

Sammanfattning: The increased competition and volatile market today have led to the increased interest in agile management control systems. Previous studies have been made on the subject where researchers argue that there is a need for organizations to become agile. However, many practitioners seem hesitant to only implement agile approaches. This study explores how hybrid management control systems are developed and used over time in a large organization. This is a case study that uses semi-structured interviews to collect data. This study found that an agile management control system was not a one-size-fits-all solution. The reason for this is because organizational context and obstacles prevent the organization from fully committing to one management idea. This study concludes that organizations are hesitant to change long-time used practices. Also, managers and employees have different preferences where managers value traditional approaches more while employees prefer agile approaches. Therefore, organizations incorporate parts from various management systems that fit their organization and develop a hybrid management control system.