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Interdependence of Controls - A multiple case study on management control systems and the interdependencies of its elements in the sharing economy

Pasenau, Jaane LU and Schulze-Aissen, Charlotte LU (2019) BUSN79 20191
Department of Business Administration
Abstract
The purpose of this thesis is to explore the use of management control systems in companies operating in the sharing economy and to analyze the interdependencies between the different elements of the system. The empirical research is guided by the Malmi and Brown (2008) framework incorporating relevant criticism and other important factors. The research approach of this study is qualitative, employing a multiple-case study research design based on semi-structured interviews. Our findings suggest that the sharing economy in general and specifically CarSharing services have similar operating conditions and requirements on their MCS with a strong focus on informal and indirect controls. Additionally, a multitude of interdependencies between... (More)
The purpose of this thesis is to explore the use of management control systems in companies operating in the sharing economy and to analyze the interdependencies between the different elements of the system. The empirical research is guided by the Malmi and Brown (2008) framework incorporating relevant criticism and other important factors. The research approach of this study is qualitative, employing a multiple-case study research design based on semi-structured interviews. Our findings suggest that the sharing economy in general and specifically CarSharing services have similar operating conditions and requirements on their MCS with a strong focus on informal and indirect controls. Additionally, a multitude of interdependencies between different management control elements were indicated. (Less)
Please use this url to cite or link to this publication:
author
Pasenau, Jaane LU and Schulze-Aissen, Charlotte LU
supervisor
organization
course
BUSN79 20191
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management Control System, Interdependencies, Complementarities, Sharing Economy, CarSharing
language
English
id
8988746
date added to LUP
2019-09-30 14:20:35
date last changed
2019-09-30 14:20:35
@misc{8988746,
  abstract     = {{The purpose of this thesis is to explore the use of management control systems in companies operating in the sharing economy and to analyze the interdependencies between the different elements of the system. The empirical research is guided by the Malmi and Brown (2008) framework incorporating relevant criticism and other important factors. The research approach of this study is qualitative, employing a multiple-case study research design based on semi-structured interviews. Our findings suggest that the sharing economy in general and specifically CarSharing services have similar operating conditions and requirements on their MCS with a strong focus on informal and indirect controls. Additionally, a multitude of interdependencies between different management control elements were indicated.}},
  author       = {{Pasenau, Jaane and Schulze-Aissen, Charlotte}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Interdependence of Controls - A multiple case study on management control systems and the interdependencies of its elements in the sharing economy}},
  year         = {{2019}},
}