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Management Control Systems in Entrepreneurial Organisations: A Balancing Challenge
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, EMM (Entrepreneurskap, Marknadsföring, Management).
2008 (engelsk)Doktoravhandling, monografi (Annet vitenskapelig)
Abstract [en]

This thesis deals with management control systems in entrepreneurial organisations. It particularly pays attention to medium-sized growing companies, since they are argued to be in an interesting situation of overall tensional requirements. At the same time as there is a need for continued entrepreneurship, a more formalised and impersonal management is asked for. It is further suggested that the use of formal management control systems – such as budgeting and reporting systems, performance measurement systems, and project costing systems – involves an exceptional delicate issue for this group of companies and their managers.

The empirical study is based on two ‘good examples’, Soft Tel and Family Tech. Both these companies are described as medium-sized and growing. They are further defined as entrepreneurial, in the sense of being able and willing to pursue opportunities and to introduce them on the market. Several interviews were made with managers in these two companies, asking for their use of management control systems and motives for using – and not using – them. The empirical material is analysed and interpreted in accordance with a balancing framework, developed in the reference chapter. This framework is based on management conceptions found in corporate entrepreneurship literature, and consists of a number of management control tensions.

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 opposing elements, e.g. between formality and informality. It helps us understand how and why management control systems are used. Regarding the companies in question, the study shows that they differ in their managers’ way of using and reasoning about management control systems in relation to planning, decision-making and organisational control. The managers also balance between somewhat different opposing elements. It is suggested that these observations can be understood if considering that the companies are different in respect of (a) their growth situation and (b) how entrepreneurship is approached and organised. The study further shows that tensions are dealt with in various ways; a variety which is reflected in the notions of a dilemma, tradeoff, duality, and a paradox. Lastly, it is suggested that there is little evidence of a special ‘entrepreneurial’ use of management control systems in the two companies.

sted, utgiver, år, opplag, sider
Jönköping: Internationella Handelshögskolan , 2008. , s. 286
Serie
JIBS Dissertation Series ; 45
Identifikatorer
URN: urn:nbn:se:hj:diva-1130ISBN: 91-89164-83-0 (tryckt)OAI: oai:DiVA.org:hj-1130DiVA, id: diva2:3569
Disputas
2008-03-07, B 1014, Internationella Handeslhögskolan i Jönköping, 13:15 (engelsk)
Opponent
Tilgjengelig fra: 2008-02-15 Laget: 2008-02-15 Sist oppdatert: 2009-04-02bibliografisk kontrollert

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