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School of Business | Department of Accounting | Accounting | 2014
Thesis number: 13642
Examining control in operational level microcultures
Author: Lehtola, Antti
Title: Examining control in operational level microcultures
Year: 2014  Language: eng
Department: Department of Accounting
Academic subject: Accounting
Index terms: laskentatoimi; accounting; ryhmät; groups; organisaatio; organization; valvonta; control; mittarit; ratings; suorituskyky; efficiency; yrityskulttuuri; corporate culture; muutos; change
Pages: 99
Key terms: Control; management control systems; organizational culture; resistance to change; beliefs; meanings; sensemaking; sensesharing
This study examines control in operational level microcultures. The purpose of the study is to provide more knowledge on working mechanisms of control. The particular interest of the study is how organizational culture and control systems are related. The relationship between control and organizational culture is approached through understanding different management control systems as an interrelated package. The study was conducted as a qualitative case study in a Finnish manufacturing site, where management activity to control employees has long been trace. About two years before collecting empiric material a new non-financial performance measurement system and a policy to go through the metrics that performance measurement system provided in weekly basis was implemented in the case site. Also in one microculture a new policy was implemented regarding the performance. Examining the dynamics and results of the changes provide good opportunities to develop theory regarding operational level control, culture and as well as resistance to change in operational level microcultures. The main finding were that sensemaking of individuals and sensesharing between the individuals in group are important in creating meanings and beliefs that facilitate and resist action in microcultures. MCSs can be used to drive and create meanings and beliefs, but inefficient configuration of different forms of control diminish the effects of control systems.
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