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Implementering av cirkularitet i ekonomistyrning - En fallstudie om hur företaget Granitor Properties implementerar cirkularitet i sin ekonomistyrning

Ekeroth, Wilma LU ; Grönkvist, Otto LU and Missenko, Maria LU (2024) FEKH69 20241
Department of Business Administration
Abstract
Research question: How does the property development company Granitor Properties implement circularity in its management control, and what difficulties and opportunities can be identified?
Purpose: The purpose of this thesis is to investigate how a company in the real estate development industry implements circularity in its management control in order to gain an understanding of how this works in practice. The thesis also aims to identify the opportunities and challenges the company faces during implementation.
Methodology: The thesis methodology is a single-case study with an exploratory approach. The data has been collected through semi-structured interviews with representatives from the company Granitor Properties, and through the... (More)
Research question: How does the property development company Granitor Properties implement circularity in its management control, and what difficulties and opportunities can be identified?
Purpose: The purpose of this thesis is to investigate how a company in the real estate development industry implements circularity in its management control in order to gain an understanding of how this works in practice. The thesis also aims to identify the opportunities and challenges the company faces during implementation.
Methodology: The thesis methodology is a single-case study with an exploratory approach. The data has been collected through semi-structured interviews with representatives from the company Granitor Properties, and through the company's internal and external documents. Theoretical perspectives: The theoretical framework of the thesis is primarily based on the Butterfly Model by the Ellen MacArthur Foundation, Malmi and Brown's Management Control System Package, and various types of sustainability control systems (SCS and SMCS).
Result: The results from the collected empirical data show that the company implements circularity in many different ways, and this is reflected in all parts of the MCSP except for hybrid measurements. The implementation varies in extent, with the most representative parts being culture and planning.
Conclusions: Based on the above results, it can be concluded implementation of circularity occurs most effectively when the various controls in the MCSP interact and reinforce each other, which aligns well with previous research. This work has contributed additional knowledge regarding companies' practical implementation of circularity in management control, which can provide inspiration to others working with management control in other companies within the industry. (Less)
Abstract (Swedish)
Forskningsfråga: Hur implementerar fastighetsutvecklingsbolaget Granitor Properties cirkularitet i sin ekonomistyrning, och vilka svårigheter och möjligheter kan identifieras?
Syfte: Syftet med uppsatsen är att undersöka hur ett företag inom fastighetsutvecklingsbranschen implementerar cirkularitet i sin ekonomistyrning för att få en förståelse för hur detta fungerar i praktiken. Arbetet syftar även till att identifiera vilka möjligheter och svårigheter företaget har vid implementering.
Metod: Uppsatsen metod är en enfallsstudie och har tagit en explorativ ansats. Empirin har samlats in genom semistrukturerade intervjuer med representanter från företaget Granitor Properties, samt genom företagets interna och externa dokument.
... (More)
Forskningsfråga: Hur implementerar fastighetsutvecklingsbolaget Granitor Properties cirkularitet i sin ekonomistyrning, och vilka svårigheter och möjligheter kan identifieras?
Syfte: Syftet med uppsatsen är att undersöka hur ett företag inom fastighetsutvecklingsbranschen implementerar cirkularitet i sin ekonomistyrning för att få en förståelse för hur detta fungerar i praktiken. Arbetet syftar även till att identifiera vilka möjligheter och svårigheter företaget har vid implementering.
Metod: Uppsatsen metod är en enfallsstudie och har tagit en explorativ ansats. Empirin har samlats in genom semistrukturerade intervjuer med representanter från företaget Granitor Properties, samt genom företagets interna och externa dokument.
Teoretiska perspektiv: Uppsatsens teoretiska ramverk baseras främst på Fjärilsmodellen av Ellen MacArthur Foundation, Malmi och Browns Management Control System Package och olika typer av hållbarhetsstyrning (SCS och SMCS).
Resultat: Resultaten från den insamlade empirin visar att företaget implementerar cirkularitet på många olika sätt och att det speglas i alla delar av MCSP förutom hybridmått. Sedan sker det i olika utsträckning, där de mest representativa delarna är kultur och planering.
Slutsats: Utifrån ovanstående resultat kan slutsatsen dras att implementering av cirkularitet sker mest effektivt när de olika styrmedlen i MCSP samverkar och förstärker varandra, något som går i linje med tidigare forskning. Detta arbete har bidragit med ytterligare kunskap gällande företags praktiska implementering av cirkularitet i ekonomistyrning, vilket kan ge inspiration till andra som jobbar med ekonomistyrning på andra företag inom branschen. (Less)
Please use this url to cite or link to this publication:
author
Ekeroth, Wilma LU ; Grönkvist, Otto LU and Missenko, Maria LU
supervisor
organization
course
FEKH69 20241
year
type
M2 - Bachelor Degree
subject
keywords
Cirkulär ekonomi, Ekonomistyrning, Management Control Systems, Hållbarhetsstyrning, Fastighetsutvecklingsbranschen
language
Swedish
id
9166884
date added to LUP
2024-07-01 12:34:36
date last changed
2024-07-01 12:34:36
@misc{9166884,
  abstract     = {{Research question: How does the property development company Granitor Properties implement circularity in its management control, and what difficulties and opportunities can be identified?
Purpose: The purpose of this thesis is to investigate how a company in the real estate development industry implements circularity in its management control in order to gain an understanding of how this works in practice. The thesis also aims to identify the opportunities and challenges the company faces during implementation.
Methodology: The thesis methodology is a single-case study with an exploratory approach. The data has been collected through semi-structured interviews with representatives from the company Granitor Properties, and through the company's internal and external documents. Theoretical perspectives: The theoretical framework of the thesis is primarily based on the Butterfly Model by the Ellen MacArthur Foundation, Malmi and Brown's Management Control System Package, and various types of sustainability control systems (SCS and SMCS).
Result: The results from the collected empirical data show that the company implements circularity in many different ways, and this is reflected in all parts of the MCSP except for hybrid measurements. The implementation varies in extent, with the most representative parts being culture and planning.
Conclusions: Based on the above results, it can be concluded implementation of circularity occurs most effectively when the various controls in the MCSP interact and reinforce each other, which aligns well with previous research. This work has contributed additional knowledge regarding companies' practical implementation of circularity in management control, which can provide inspiration to others working with management control in other companies within the industry.}},
  author       = {{Ekeroth, Wilma and Grönkvist, Otto and Missenko, Maria}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Implementering av cirkularitet i ekonomistyrning - En fallstudie om hur företaget Granitor Properties implementerar cirkularitet i sin ekonomistyrning}},
  year         = {{2024}},
}