Ett samspelt Samhall? En studie av ett avkastningskravs inverkan på en organisations interna styrning: A synchronized Samhall? A study of the impact of an imposed return-on-equity requirement on the management control mechanisms of an organization

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

Sammanfattning: The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis. The results from the study suggest that the imposed requirement of return on equity has had important impacts on the management control mechanisms in Samhall. We conclude that Samhall has followed the general trend in the public sector during the last two decades, which has lead to an increase in market-orientation and cost-efficiency. However, it was not until the requirement of return on equity was imposed that the changes in management control mechanisms accelerated.

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