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School of Business | Department of Accounting | Accounting | 2015
Thesis number: 14129
Management control system as a platform for sharing tacit knowledge and supporting the quantification of the customer - Managers' perception. Case: Usage of Pulssi at HOK-Elanto Prisma hypermarkets
Author: Oksanen, Sampo
Title: Management control system as a platform for sharing tacit knowledge and supporting the quantification of the customer - Managers' perception. Case: Usage of Pulssi at HOK-Elanto Prisma hypermarkets
Year: 2015  Language: fin
Department: Department of Accounting
Academic subject: Accounting
Index terms: laskentatoimi; accounting; johtaminen; management; ohjausjärjestelmät; control systems; hiljainen tieto; tacit knowledge; asiakasarvo; customer value; strategia; strategy; muutos; change
Pages: 83
Full text:
» hse_ethesis_14129.pdf pdf  size:2 MB (1330873)
Key terms: tacit knowledge; reporting system; management control; quantification of customer; user perspective; strategic change
Abstract:
The purpose of this study is to examine the feasibility of a management control system as a platform for sharing tacit knowledge and supporting the quantification of the customer. This is studied from the lowest level user perspective, in this context the managers'. The thesis is carried out as a single case study and uses the conducted 15 semi-structured interviews as primary data source. The secondary data consists of the information stored in the management control system. The studied management control system is Pulssi, an activity-based system provided by Trainers' House Plc. Pulssi is used to monitor the recurring weekly actions, which are critical for strategic change. Managers' perception is studied at HOK-Elanto's 12 Prisma hypermarkets after one years' use of the system. Pulssi was seen helpful in sharing information among the organization, but the interviewed managers hoped that they could use the picture module to improve the sharing of tacit knowledge. 8 out of 12 interviewed managers thought that tracking activities and non-financial metrics along with the operative outcomes is a good practice. Standardization of activities and steering those in a new direction was approved and thus the system was found to support the quantification of the customer. The two most important factors behind the sharing of tacit knowledge, the usage rate and correct use of the system, are active leadership on the matter and interesting and frequently changing management control questions. The role of consultants was generally seen unimportant. This study hopes to help the future internal knowledge management projects.
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