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Covid-19 påverkan på ekonomistyrning: Hur har företag tagit lärdom om och förändrat formella styrmedel under en extern kris
Dalarna University, School of Culture and Society.
Dalarna University, School of Culture and Society.
2023 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Covid-19 impact on management accounting : How have companies learned from and changed formal control systems during an external crisis (English)
Abstract [sv]

Syfte Syftet med studien är att bidra till en fördjupad förståelse för om och hur stora företag har förändrat sina formella styrmedel under covid-19 och på vilket sätt företagen har tagit lärdom om styrmedlen till tiden efter krisen.

Metod Studien baseras på en kvalitativ metod där datainsamlingen skett genom semistrukturerade intervjuer med sju respondenter från tre olika företag. Valet av respondenter grundade sig i ett subjektivt och kriteriestyrt urval. Det praktiska arbetet presenteras genom transparenta och noggranna metodbeskrivningar.

Slutsats Studien visar att inga större förändringar har skett i de formella styrmedlen till följd av covid-19. Resultatet påvisar att det har skett tillägg snarare än förändringar i de redan existerande processerna och rutinerna för att kunna bemöta den osäkra marknaden som covid-19 orsakat. Etablerade arbetssätt och stark position på marknaden lyfts som huvudsakliga förklaringar till resultatet.

Abstract [en]

Purpose The purpose of this study is to contribute to a deeper understanding of whether and how large companies have changed their formal control systems during covid-19 and in what way the companies have learned from the formal control systems till the time after the crisis.

Method The study is based on a qualitative method where the datacollection took place through semi-structured interviews with seven respondents from three different companies. The respondents were based on a subjective and a criteria-driven selection. The practical work is presented through transparent and accurate method descriptions.

Conclusion The study shows that no major changes has been done with the formal control systems because of covid-19. The result shows that there have been additions rather than changes to the already existing processes and routines in order to respond to the uncertain market caused by covid-19. Established working methods and strong position in the market are highlighted as the main explanations to the result. 

Place, publisher, year, edition, pages
2023.
Keywords [en]
Management accounting, Large companies, Formal control system, Budgeting, Product costing, Standard costs, Crisis
Keywords [sv]
Ekonomistyrning, Stora företag, Formella styrmedel, Budgetering, Produktkalkylering, Standardkostnader, Kris
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-46242OAI: oai:DiVA.org:du-46242DiVA, id: diva2:1770261
Subject / course
Business Administration and Management
Available from: 2023-06-19 Created: 2023-06-19

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf