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Hur påverkas den autonoma och kontrollerade motivationen av budgetlös styrning?
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte: Med utgångspunkt från Self Determination Theory belysa hur den autonoma och kontrollerade motivationen påverkas hos medarbetare då företag arbetar budgetlöst med avseende på decentralisering, målstyrning och belöningssystem. 

Metod: Studien har utgått från ett hermeneutiskt perspektiv där fenomenet som studerats ses vara av socialkonstruktivistisk art. Teori och empiri har arbetats fram iterativt med hjälp av abduktion där grunden för studien har varit i form av en fallstudie med ett kvalitativt angreppssätt genom semistrukturerade intervjuer. Intervjuguiden används som utgångspunkt vid kategoriseringen i empirin vilket analysen baseras på.  

Resultat & slutsats: Studien tyder på att decentralisering och målstyrning inom budgetlös styrning främst påverkar den autonoma motivationen. Gällande belöningssystem gav inte studien något entydigt resultat men vissa indikationer på att det fanns en risk för att en kontrollerad motivation skulle kunna uppstå.

Förslag till fortsatt forskning: Till vidare forskning inom budgetlös styrning föreslår vi att undersöka belöningssystem ur ett ledningsperspektiv och påverkan på deras motivation samt att undersöka huruvida det finns ett samband mellan principerna bakom en fungerande decentralisering och motivation.  

Studiens bidrag: Teoretiskt bidrar studien med att decentralisering och målstyrning påverkar den autonoma motivationen positivt medans belöningssystem kan bidra till att kontrollerad motivation uppstår. Praktiskt bidrag visar att decentralisering och målstyrning ökar möjligheten till eget ansvar och beslutsfattande, detta bör dock företag arbeta mer aktivt med. 

Abstract [en]

Aim: Based on the self-determination theory shed light on how the autonomous and controlled motivation  affects the employees in companies using beyond budgeting regarding to decentralization , management by objectives and reward systems.

Method: This study has a hermeneutic perspective with a base of social constructivism. The theory and the empirical material have been approached iteratively with the help of abduction method. The design of the study is a case study with a qualitative approach using semi-structured interviews.The interview guide is used as the basis for categorization of empirical data which the analysis is based upon.  

Result & Conclusion: The study suggests that decentralization and management by objectives using beyond budgeting primarily affects the autonomic motivation. Current reward system did not show any unequivocal results but some indications that there was a risk that a controlled motivation could arise. 

Suggestions for future research:  For further research in Beyond Budgeting, we propose to investigate the reward system from a management perspective and the impact on their motivation and to investigate whether there is a connection between the principles behind the functioning of decentralization and motivation.

Contribution of the thesis: From a theoretical point of view, this study contributes to decentralization and management by objectives primarily affects the autonomous motivation while the reward system may contribute to controlled motivation. Practical contribution shows that decentralization and management by objectives within Beyond Budgeting increases the possibility of personal responsibility and decision-making, this should companies work more actively with.

Place, publisher, year, edition, pages
2016. , 95 p.
Keyword [en]
Beyond Budgeting, decentralization, management by objectives, reward systems, autonomous motivation, controlled motivation, Self Determination Theory
Keyword [sv]
Budgetlös styrning, decentralisering, målstyrning, belöningssystem, autonom motivation, kontrollerad motivation, Self Determination Theory
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-21256OAI: oai:DiVA.org:hig-21256DiVA: diva2:904733
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2016-03-04 Created: 2016-02-19 Last updated: 2016-03-04Bibliographically approved

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Citation style
  • apa
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