Management control system as a platform for sharing tacit knowledge and supporting the quantification of the customer - Managers' perception. Case: Usage of Pulssi at HOK-Elanto Prisma hypermarkets

dc.contributorAalto-yliopistofi
dc.contributorAalto Universityen
dc.contributor.authorOksanen, Sampo
dc.contributor.departmentLaskentatoimen laitosfi
dc.contributor.departmentDepartment of Accountingen
dc.contributor.schoolKauppakorkeakoulufi
dc.contributor.schoolSchool of Businessen
dc.date.accessioned2015-11-04T13:21:21Z
dc.date.available2015-11-04T13:21:21Z
dc.date.dateaccepted2015-06-10
dc.date.issued2015
dc.description.abstractThe purpose of this study is to examine the feasibility of a management control system as a platform for sharing tacit knowledge and supporting the quantification of the customer. This is studied from the lowest level user perspective, in this context the managers'. The thesis is carried out as a single case study and uses the conducted 15 semi-structured interviews as primary data source. The secondary data consists of the information stored in the management control system. The studied management control system is Pulssi, an activity-based system provided by Trainers' House Plc. Pulssi is used to monitor the recurring weekly actions, which are critical for strategic change. Managers' perception is studied at HOK-Elanto's 12 Prisma hypermarkets after one years' use of the system. Pulssi was seen helpful in sharing information among the organization, but the interviewed managers hoped that they could use the picture module to improve the sharing of tacit knowledge. 8 out of 12 interviewed managers thought that tracking activities and non-financial metrics along with the operative outcomes is a good practice. Standardization of activities and steering those in a new direction was approved and thus the system was found to support the quantification of the customer. The two most important factors behind the sharing of tacit knowledge, the usage rate and correct use of the system, are active leadership on the matter and interesting and frequently changing management control questions. The role of consultants was generally seen unimportant. This study hopes to help the future internal knowledge management projects.fi
dc.ethesisid14129
dc.format.extent83
dc.format.mimetypeapplication/pdfen
dc.identifier.urihttps://aaltodoc.aalto.fi/handle/123456789/18455
dc.identifier.urnURN:NBN:fi:aalto-201511055026
dc.language.isofien
dc.locationP1 I
dc.programme.majorAccountingen
dc.programme.majorLaskentatoimifi
dc.subject.heleconlaskentatoimi
dc.subject.heleconaccounting
dc.subject.heleconjohtaminen
dc.subject.heleconmanagement
dc.subject.heleconohjausjärjestelmät
dc.subject.heleconcontrol systems
dc.subject.heleconhiljainen tieto
dc.subject.helecontacit knowledge
dc.subject.heleconasiakasarvo
dc.subject.heleconcustomer value
dc.subject.heleconstrategia
dc.subject.heleconstrategy
dc.subject.heleconmuutos
dc.subject.heleconchange
dc.subject.keywordtacit knowledge
dc.subject.keywordreporting system
dc.subject.keywordmanagement control
dc.subject.keywordquantification of customer
dc.subject.keyworduser perspective
dc.subject.keywordstrategic change
dc.titleManagement control system as a platform for sharing tacit knowledge and supporting the quantification of the customer - Managers' perception. Case: Usage of Pulssi at HOK-Elanto Prisma hypermarketsfi
dc.typeG2 Pro gradu, diplomityöfi
dc.type.dcmitypetexten
dc.type.ontasotMaster's thesisen
dc.type.ontasotPro gradu tutkielmafi
local.aalto.idthes14129
local.aalto.openaccessyes
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