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Strategiska styrmedel i familjeföretag: En studie av familjeföretag i Gnosjöregionen
University of Skövde, School of Business.
University of Skövde, School of Business.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Strategic Management Accounting and Control Instruments in Family Firms : A study of family firms in the region of Gnosjö (English)
Abstract [sv]

Familjeföretag är den mest förekommande företagsformen i världen och forskningen kring

familjeföretag har ökat markant under de senaste årtiondena. I takt med globalisering och

företagsmässig tillväxt ställs det allt mer krav på företags ekonomistyrning, vilken oftast

har en informell karaktär bland familjeföretag. För att ekonomistyrningen ska behålla sin

funktion i detta lyfter forskare fram att den behöver inkludera ett mer strategiskt fokus med

strategiska styrmedel som understödjer företagsvisionen, något som kan kräva att

familjeföretagen genomgår en professionalisering genom inhämtning av extern kompetens.

Huruvida strategiska styrmedel används bland familjeföretag eller inte, saknas det dock

kvalitativ forskning om, varpå vi har vänt oss mot en familjeföretagsintensiv region som

kännetecknas av hög ekonomisk tillväxt, den så kallade Gnosjöregionen.

Studiens syfte är att öka förståelsen för vilken roll strategiska styrmedel har bland

familjeföretagen i Gnosjöregionen. Detta har vi ämnat försöka göra genom att fokusera

kring tre utvalda strategiska styrmedel, nämligen benchmarking, ABC-kalkylering och

balanserat styrkort. Studien har genomförts med hjälp av en kvalitativ metod, där data har

samlats in genom semistrukturerade intervjuer. Detta för att öka möjligheten att skapa en

djupare förståelse för det undersökta ämnet.

Studiens resultat har påvisat att det enda av de undersökta styrmedlen som används formellt

är benchmarking, detta genom kontinuerlig prestationsbenchmarking. Vidare har studiens

resultat visat på tendenser att de två övriga strategiska styrmedlen ABC-kalkylering och

balanserat styrkort används, men att det sker mer informellt. Emellertid ser vi ett ökat

intresse och behov för dessa två strategiska styrmedel till följd av företagsmässig tillväxt.

Vår slutsats är dock att för att familjeföretag lyckosamt ska kunna implementera dessa tre

strategiska styrmedel, så räcker inte professionalisering genom att anställa en extern

ekonomichef, utan det krävs en ytterligare professionalisering genom extern kompetens.

Abstract [en]

Family firms are the most common type of business in the world and the study of family

firms has increased significantly over the recent decades. In line with globalization and

business growth, the need for management accounting and control have increased which

often has an informal characteristic in family firms. Scholars have warned that if

management accounting and control is to maintain its relevance it needs to adapt a more

strategic focus, through strategic management accounting and control instruments, to

underline the vision of the business, which can create the need of professionalization of the

family firm, through hiring external expertise. Whether strategic management accounting

and control instruments is something that family firms are using or not, has not been

investigated with qualitative research, which is why we have focused on a family firm

intensive region characterized by high economic growth, the so-called region of Gnosjö.

The purpose with this research is to increase the understanding of what role the strategic

management accounting and control instruments have within family firms in the region of

Gnosjö. We did so by focusing on three specifically chosen strategic management

accounting and control instruments, explicitly benchmarking, activity based costing and

the balanced scorecard. The study was conducted using a qualitative approach, in which

data was collected through semi-structured interviews. This is to increase the ability to

create a deeper understanding of the examined subject.

The results show that only one of the three surveyed instruments that is being used formally

is benchmarking, which is primarily done through continuous performance benchmarking.

Furthermore, the study results show tendencies that the two other strategic instruments,

activity based costing and the balanced scorecard, is used but in a more informal way.

However, we see an increased interest and a need for these two strategic instruments as a

result of business growth. Our conclusion is however that if these three strategic

management accounting and control instruments are to be successfully implemented in a

family firm, professionalization by hiring an external CFO is not enough; instead it requires

a further professionalization through external expertise.

Place, publisher, year, edition, pages
2016. , 63 p.
Keyword [en]
family firm, management accounting and control instruments, strategic management accounting and control, benchmarking, activity based costing, balanced scorecard, professionalization, the region of Gnosjö, the spirit of Gnosjö
Keyword [sv]
familjeföretag, ekonomistyrning, strategiska styrmedel, benchmarking, ABC- kalkylering, balanserat styrkort, professionalisering, Gnosjöregionen, Gnosjöandan
National Category
Business Administration
Identifiers
URN: urn:nbn:se:his:diva-12395OAI: oai:DiVA.org:his-12395DiVA: diva2:935107
Subject / course
Business Administration
Educational program
Business Administration and Economics - Study Programme
Supervisors
Examiners
Available from: 2016-06-15 Created: 2016-06-10 Last updated: 2016-06-15Bibliographically approved

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