Kauppakorkeakoulun julkaisuportaali
Aalto-yliopiston kauppakorkeakoulun gradujen tiedot nyt Aaltodocissa: Aaltodoc-julkaisuarkisto
Kauppakorkeakoulu | Laskentatoimen ja rahoituksen laitos | Laskentatoimi | 2008
Tutkielman numero: 12016
The role of performance management in managing the tensions in integrating a global organisation - case Outokumpu Oyj
Tekijä: Katara, Markus
Otsikko: The role of performance management in managing the tensions in integrating a global organisation - case Outokumpu Oyj
Vuosi: 2008  Kieli: eng
Laitos: Laskentatoimen ja rahoituksen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; johdon laskentatoimi; managerial accounting; kansainväliset yhtiöt; international companies; integraatio; integration; suorituskyky; efficiency
Sivumäärä: 87
Avainsanat: performance management; integration of a global organisation
Purpose of the study

The main purpose of this thesis is to explain and analyse the role of performance management processes in managing the tensions in integrating a global organisation. Furthermore, the aim was to investigate other factors in integration and their interconnections with performance management.


This study mostly used peer-reviewed academic journals in the field of management accounting including an overview of the main frameworks in the field. International business literature was also used to complement management accounting literature.

Data and analysis

The empirical data consists of interviews at the case company both at the headquarters and at various business units located in Finland, Belgium, UK and Sweden. Additionally, internal handbooks, memos and observation were also used as a source of research data. The data was analysed by using a comprehensive theory overview including a new theoretical framework.

Results and conclusions

This thesis reveals how performance management can be used to bind together geographically, culturally and organisationally diversified business units into new organisational spaces in order to integrate global organisation and achieve a global unity of effort. It was found that performance management is a strong communication tool that can potentially facilitate knowledge sharing and trust between different entities, but only when coupled with sufficient informal mechanisms.

It was found that strong vertical relation is a precondition for good lateral relations and integration. This somewhat contradicts with some of the previous research findings that emphasize the role of performance management in supporting lateral ties without hierarchical ties. This study also reveals how a new kind of vertical profitability system is used to manage a complex global organisation. This new performance management technique is moving the focus of measurement from non-financial measurement towards financial measurement.
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