Examining control in operational level microcultures

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en
dc.contributor.author Lehtola, Antti
dc.date.accessioned 2014-08-06T08:38:20Z
dc.date.available 2014-08-06T08:38:20Z
dc.date.issued 2014
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/13683
dc.description.abstract 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. en
dc.format.extent 99
dc.language.iso en en
dc.title Examining control in operational level microcultures en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.contributor.department Department of Accounting en
dc.subject.keyword Control
dc.subject.keyword management control systems
dc.subject.keyword organizational culture
dc.subject.keyword resistance to change
dc.subject.keyword beliefs
dc.subject.keyword meanings
dc.subject.keyword sensemaking
dc.subject.keyword sensesharing
dc.identifier.urn URN:NBN:fi:aalto-201408062347
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon ryhmät
dc.subject.helecon groups
dc.subject.helecon organisaatio
dc.subject.helecon organization
dc.subject.helecon valvonta
dc.subject.helecon control
dc.subject.helecon mittarit
dc.subject.helecon ratings
dc.subject.helecon suorituskyky
dc.subject.helecon efficiency
dc.subject.helecon yrityskulttuuri
dc.subject.helecon corporate culture
dc.subject.helecon muutos
dc.subject.helecon change
dc.ethesisid 13642
dc.date.dateaccepted 2014-06-18
dc.location P1 I fi

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