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Akademisk avhandling
Akademisk avhandling
som för avläggande av ekonomie doktorsexamen vid Internationella som för avläggande av ekonomie doktorsexamen vid Internationella Handelshögskolan i Jönköping kommer att försvaras i sal B1014, Handelshögskolan i Jönköping kommer att försvaras i sal B1014, Internationella Handelshögskolan i Jönköping, fredagen den 7 mars 2008 kl. Internationella Handelshögskolan i Jönköping, fredagen den 7 mars 2008 kl. Abstract
Abstract
This thesis deals with management control systems in entrepreneurial This thesis deals with management control systems in entrepreneurial organisations. It particularly pays attention to medium-sized growing organisations. It particularly pays attention to medium-sized growing companies, since they are argued to be in an interesting situation of overall companies, since they are argued to be in an interesting situation of overall The empirical study is based on two ‘good examples’, Soft Tel and Family The empirical study is based on two ‘good examples’, Soft Tel and Family Tech. Both these companies are described as medium-sized and growing. Tech. Both these companies are described as medium-sized and growing. They are further defined as entrepreneurial. Several interviews were made They are further defined as entrepreneurial. Several interviews were made with managers in these two companies, asking for their use of management with managers in these two companies, asking for their use of management control systems. The empirical material is analysed in accordance with a control systems. The empirical material is analysed in accordance with a balancing framework. This framework is based on management conceptions balancing framework. This framework is based on management conceptions found in corporate entrepreneurship literature, and consists of a number of found in corporate entrepreneurship literature, and consists of a number of An overall conclusion from the study is that it is possible and fruitful to An overall conclusion from the study is that it is possible and fruitful to approach the use of management control systems as a balancing between approach the use of management control systems as a balancing between opposing elements, e.g. between formality and informality. It helps us to opposing elements, e.g. between formality and informality. It helps us to understand how and why management control systems are used. Regarding the understand how and why management control systems are used. Regarding the companies in question, the study shows that they differ in their managers’ way companies in question, the study shows that they differ in their managers’ way of using and reasoning about management control systems. The managers also of using and reasoning about management control systems. The managers also balance between somewhat different opposing elements. The study further balance between somewhat different opposing elements. The study further shows that tensions are dealt with in various ways; a variety which is reflected shows that tensions are dealt with in various ways; a variety which is reflected in the notions of a dilemma, trade-off, duality, and a paradox. Finally, it is in the notions of a dilemma, trade-off, duality, and a paradox. Finally, it is suggested that there is little evidence of a special ‘entrepreneurial’ use of suggested that there is little evidence of a special ‘entrepreneurial’ use of management control systems in the two companies. management control systems in the two companies. Jönköping International Business School, Dissertation Series No. 045 Jönköping International Business School, Dissertation Series No. 045 Jönköping International Business School, Box 1026, SE 551 11 Jönköping Jönköping International Business School, Box 1026, SE 551 11 Jönköping

Source: http://www.forskarskolan-mit.nu/mit/files/documents/arkiv/Phd%20abst%20eva%20lovstal.pdf

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