Hvordan styre og tenke dynamisk ved bruk av scenarioer
En intervjustudie av scenariostyringen i fire bedrifter hentet fra fire ulike bransjer.
The purpose of this thesis was to investigate how scenarios can contribute to making organisations management control more dynamic. Thorough an interview study of four Norwegian companies from four different sectors, we aimed to show how scenarios can contribute to both a more dynamic design and use of companies’ management control systems. The findings show that the organisations had created four idiosyncratic combinations of dynamic design and use of management control systems, related to the ambiguity and controllability of the organisations external environment.
This thesis contributes to the management accounting literature by showing how organisations can be more dynamic with the help of scenarios, and how their choice of scenario design and use can be related to perceived ambiguity and controllability. Furthermore, it can answer the foresight literatures´ call for more research on the use of scenarios in organisations management control systems.
The practical implications of our research is that it shows how the design and use of a control system can vary due to variations in the organisations external environment. Even though our study examines four specific sectors, we hope the results and the developed framework can inspire leaders from other sectors when choosing their design and use of scenarios.
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Veileder: Anatoli Bourmistrov