Strategisk utveckling och ekonomistyrning : Ett livscykelperspektiv

This dissertation synthesizes previous research and develops a model for the study of strategic development, strategic congruence and management control. The model is used to analyze a longitudinal case study of the Swedish engineering company Atlas Copco. Employing contingency theory, the study confirms that long-term survival of a company requires adaption to contingencies. Three levels of strategy are examined: corporate, business and functional. Previous research suggests that consistency between these levels (strategic congruence) is necessary for a company to be competitive. The dissertation challenges this proposition by using a life-cycle perspective and analyzes strategic congruence in the different phases of a life cycle. It also studies management control from a life-cycle perspective. In this context, two types of management control are examined: formal and informal. From a longitudinal perspective, the study further discusses how these types interact during organizational life cycles. The dissertation shows that strategic development is more complex than previous studies have indicated. It is a long, complex and non-linear process, the results of which cannot always be predicted. Previous models for strategy and management control are based on simple relationships and rarely take into account the fact that companies often go through different phases of strategic development. The case study shows that strategic incongruence may occur at times during organizational life cycles. Furthermore, the use of management control varies over time. In the maturity phase, formal control is in focus, while the use of informal control has a bigger role in both the introduction and decline phases. Research on strategy and management control has intensified in recent years. Still there is a gap regarding the coordination of complex corporate structures. The present study contributes with further knowledge on how companies manage long-term strategic development. Few studies deal with more than two levels of strategy. Moreover, the present study addresses the need to understand strategic congruence from a life-cycle perspective. This is particularly relevant in practice, when management in large companies face difficult issues for which they expect business research to assist them in the decision-making process.

A study visit to a vitual company

To integrate study visits to different workplaces in higher education implies important benefits for the course quality. The study visit gives the students a better understanding for the real situations they will meet in working life. However for practical and economical reasons is that not always possible. The purpose of this project is to create a virtual company that shall replace the real one for study visits. The goal is to create a realistic picture and that intended use of it can come as close as possible to a real study visit. It is also important to facilitate linking theory and practice. The virtual company is built up by pictures, videos and text. All material is made available on a web page and when entering the students will meet a layout of the company. From that position is it possible to walk around and look at videos from different workstations. Besides that can they also listen to interviews with managers and representatives of staff as well as reading reports concerning productivity and the work environment. The focus of the study visit is work sciences, therefore the material also include some visualized information about work hazards. On the web page there are also a number of tasks for the students to carry out. Until the autumn 2011, 132 students at Dalarna University have visited and produced reports from the virtual company. They were studying in programs for mechanical engineering, production technicians and human resource management. An evaluation among some ten students showed that the study visit to the virtual company is flexible in time and effective, but that students wish to have even more detailed information about the company. Experiences from four years of use in a number of classes show that the concept is worth further development. Furthermore with production of new material the concept is likely to be applicable for other purposes.