Internal inconsistencies - cultural and structural conflicts. A case study of reforms within management control

Problem Background: Prominent management control solutions like BSC, TQM and JIT are implemented in companies all over the world. Merchant and Van der Stede (2007) suggest that such solutions are implemented without much reflection if they fit with the organizational characteristics. We have therefore chosen to study how internal organizational factors influence the outcome of a reform. Aim of study: The aim of our study is to investigate how individuals in an organization react towards a reform and if there is a discrepancy between the actual outcome and the intended purpose of the reform, an internal inconsistency. We also assess why such an inconsistency has arisen. As reforms are implemented continuously in organizations we think it is interesting to investigate whether or not they reach their intended outcomes. Limitations: Our thesis was conducted as a case study on two organizations. Our findings therefore have little scientific validity. Nevertheless our thesis can address some interesting issues that are likely to arise when implementing new measures of control. Method: Qualitative interviews have been conducted with ten respondents. Empirical findings have been analyzed through a model of analysis constructed in our frame of reference. Conclusion: Internal inconsistencies have been found within both objects of study. In one of the organizations due to strong professional culture and in the other due to organizational structure. Suggestions for further research: We suggest that a thorough study of several departments within one organization is conducted. In that way a comparison of how the sub‐cultures within the organization affect the outcome of a reform can be made