How clan controls and culture affect management control systems – a case study of a Finnish SME company
No Thumbnail Available
Files
bachelor_Saviauk_Marten_2024.pdf (407.46 KB) (opens in new window)
Aalto login required (access for Aalto Staff only).
URL
Journal Title
Journal ISSN
Volume Title
School of Business |
Bachelor's thesis
Electronic archive copy is available locally at the Harald Herlin Learning Centre. The staff of Aalto University has access to the electronic bachelor's theses by logging into Aaltodoc with their personal Aalto user ID. Read more about the availability of the bachelor's theses.
Unless otherwise stated, all rights belong to the author. You may download, display and print this publication for Your own personal use. Commercial use is prohibited.
Authors
Date
2024
Department
Major/Subject
Mcode
Degree programme
Laskentatoimi
Language
en
Pages
21
Series
Abstract
This thesis looks at how a Finnish SME developed its management control systems (MCS), focusing on the impact of clan controls — informal controls based on shared values and social norms. Using a case study approach, the research explores how the company initially used informal practices to maintain control. As the company grew, these informal controls were gradually formalized into more structured systems. While informal clan controls can be effective in the early stages of a company’s growth, they may create challenges when transitioning to more formal management systems. Deeply rooted social norms and traditions, while valuable, might not always provide the best foundation for scalable management controls.Description
Thesis advisor
Taussi, ThomanKeywords
mcs, clan controls, accounting, culture