Project Controlling and Management in IT Consulting Enterprise

Liiketoiminnan organisoiminen projekteiksi on erittäin yleistä nykyisin. Suuri osa projekteista erityisesti IT-alalla epäonnistuu kuitenkin saavuttamaan tavoitteensa. Projektin menestys on tyypillisesti mitattu budjetin, aikataulun, laadun ja sidosryhmien tyytyväisyyden perusteella. Tämän Pro Gradu -tutkielman tarkoituksena on etsiä tyypillisimpiä syitä projektien epäonnistumiseen ja löytää projektien seurannan ja mittaamisen avulla keinoja näiden epäonnistumisten ehkäisemiseen. Tutkimusmenetelmänä on laadullinen tapaustutkimus. Empiirinen aineisto on kerätty haastattelujen, eri materiaalien analysoinnin ja havainnoinnin avulla. Teoriaosuus tarjoaa kattavan yhteenvedon projektiliiketoiminnan ja yksittäisten projektien johtamiseen sekä projektien seurantaan ja mittaamiseen aikaisemman kirjallisuuden perusteella. Empiirisessä osiossa suoritetaan analyysi Case -yrityksen projektien seurantaan ja valittuihin projekteihin. Analyysien, haastattelujen ja havainnoinnin pohjalta tehdään johtopäätökset tyypillisimmistä, ongelmia projekteissa aiheuttavista tekijöistä sekä näiden esiintymisestä projektin elinkaaren eri vaiheissa. Mahdolliset ongelmia ehkäisevät keinot esitetään myös. Ehdotuksia kehityskohteiksi esitetään lopuksi teorian ja empirian pohjalta.

Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

Punks and believers An ethnographic study of subcultural, religious and non-religious identities in Indonesian punk scenes

Punk subculture is often assumed to have an antagonistic disposition towards religion. In this thesis, I examine this relationship in the Indonesian context, where the level of religious devotion is higher than in Western societies. I concentrate on how Indonesian punks who belong to secular punk communities negotiate the relationship between their religious or non-religious and subcultural identities. In addition, I examine the status of religion on the collective level in the punk communities. I collected the ethnographic data on Java in 2012. In addition to semi-structured interviews and participant observation, the analyzed data consists of social media sites, punk records and an online enquiry. I utilized thematic analysis in the study. The notion of identity is understood the way Stuart Hall has conceptualized it. Another essential concept, affect, is derived from Lawrence Grossberg’s theorization. The religious participants separated punk and religion in their lives. Many Muslim informants used an Islamic typology to separate one’s personal relationship with Allah and one’s relationship with other people. While some participants filtered away certain elements of “Western punk”, the majority of them saw ideological similarities between punk and Islam. This relationship was negotiated using both affective and ideological rationalizations. Non-religious punks respected religious people, but criticized radical forms of religiosity. Some of them described the difficulties of maintaining a non-religious identity in Indonesia, and that they have felt less marginalized in the punk community. Almost all of the participants stated that punk scenes should be religiously neutral and viewed integrating punk and religion as a problematic phenomenon.