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Preferable levers of control between management levels in post-merger integration context - A case study in an Asian factory of a multinational corporation

Tran, Tuan Tam LU and Bendo, Gejsi LU (2021) BUSN79 20211
Department of Business Administration
Abstract
This thesis examines Management Control Systems in post merging situations. The company which is the case study has restructured its organization by merging two divisions. Hence, the purpose of the thesis is to investigate how the Management Control System has been changed after integration. The main research question is related to the design and implementation of MCS by middle management after integration. The main research question is followed by another sub question which examines how middle managers can influence the top managements' decision. We found that there is evidence and rationality that different management levels will have their preferable MCS to direct the whole organisation to achieve the strategic objectives. The top... (More)
This thesis examines Management Control Systems in post merging situations. The company which is the case study has restructured its organization by merging two divisions. Hence, the purpose of the thesis is to investigate how the Management Control System has been changed after integration. The main research question is related to the design and implementation of MCS by middle management after integration. The main research question is followed by another sub question which examines how middle managers can influence the top managements' decision. We found that there is evidence and rationality that different management levels will have their preferable MCS to direct the whole organisation to achieve the strategic objectives. The top management will refer to using boundary and diagnostic control systems in Simons (1994) LOC to coercively formalise the new processes and rules for the subsidiaries while the middle management will use mostly belief systems and interactive systems as key tools to upward influence top management future decisions about the emergent strategy. (Less)
Please use this url to cite or link to this publication:
author
Tran, Tuan Tam LU and Bendo, Gejsi LU
supervisor
organization
course
BUSN79 20211
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management control system, Levers of Control, Strategy, Organizational structure, Middle Management, Post-merger integration
language
English
id
9050160
date added to LUP
2021-09-08 14:29:43
date last changed
2022-01-01 03:40:03
@misc{9050160,
  abstract     = {{This thesis examines Management Control Systems in post merging situations. The company which is the case study has restructured its organization by merging two divisions. Hence, the purpose of the thesis is to investigate how the Management Control System has been changed after integration. The main research question is related to the design and implementation of MCS by middle management after integration. The main research question is followed by another sub question which examines how middle managers can influence the top managements' decision. We found that there is evidence and rationality that different management levels will have their preferable MCS to direct the whole organisation to achieve the strategic objectives. The top management will refer to using boundary and diagnostic control systems in Simons (1994) LOC to coercively formalise the new processes and rules for the subsidiaries while the middle management will use mostly belief systems and interactive systems as key tools to upward influence top management future decisions about the emergent strategy.}},
  author       = {{Tran, Tuan Tam and Bendo, Gejsi}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Preferable levers of control between management levels in post-merger integration context - A case study in an Asian factory of a multinational corporation}},
  year         = {{2021}},
}