Kauppakorkeakoulun julkaisuportaali
Aalto-yliopiston kauppakorkeakoulun gradujen tiedot nyt Aaltodocissa: Aaltodoc-julkaisuarkisto
Kauppakorkeakoulu | Laskentatoimen ja rahoituksen laitos | Laskentatoimi | 2009
Tutkielman numero: 12078
Interplay of control in a contemporary organization
Tekijä: Koskiniemi, Tuomas
Otsikko: Interplay of control in a contemporary organization
Vuosi: 2009  Kieli: fin
Laitos: Laskentatoimen ja rahoituksen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; johtaminen; management; valvonta; control; organisaatiokulttuuri; organizational culture; rahoitus; financing; suunnittelu; planning
Sivumäärä: 82
Kokoteksti:
» hse_ethesis_12078.pdf pdf  koko: 642 KB (656976)
Avainsanat: Management control, professional organization, financial planning, organizational culture
Tiivistelmä:
Interplay of control in a contemporary organization Objectives

Purpose of research is to identify interplaying control in contemporary organization and provide new understanding in management control and their applications in organizations. This research is conducted in R&D organization and provides a description of formal and informal control mechanisms that are interfacing. This study concentrates particularly on the interplay of budgetary control and organizational culture.

References

This research refers to management control literature supported with academics related financial planning, organizational science and sociology. Theory is supported with evidence from case organization. Empirical evidence is gathered from R&D organization.

Methodology

This research has contingency-based approach to management control research. The research design is based on Alvesson & Kärreman (2007) framework of research work on mystery creation and solving. The empirical evidence is gathered with semi-structured theme interviews. Empirical evidence is employed though the theoretical model presented in literature review.

Results

This research presents a case study on interplaying controls. Results indicate how different ways of control can be interfacing and illustrate how formal control can be embedded to informal control. This study describes how financial planning can be part of organizational culture and presents the mechanisms how this is employed in practice. This study also contributes on discussion related to controllership in professional organizations.
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.