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Styrningsmetod & Ledarskap: Inom budgetstyrda och budgetlösa banker
Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
Karlstad University, Faculty of Economic Sciences, Communication and IT, Department of Business Administration.
2017 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [sv]

Uppsatsen syftar till att studera banker som utövar traditionell budgetstyrning och banker som har frångått budgetering. Studien undersöker alternativa styrningsmetoder som kan tillämpas vid en budgetlös styrning och hur det kommer sig att traditionell budget utövas trots deras kritik. Dessutom analysera hur ledarskapet ser ut beroende på metod som utövas.

Centraliserade organisationer fattar beslut på högre nivåer, medan decentraliserade organisationer har beslutsfattande och ansvar på lägre nivåer, närmare kunden. Organisationsstrukturen påverkar styrningsmetoden på så sätt att: Bankkontoren inom centraliserade organisationer har möjlighet att ta beslut som berör det enskilda kontoren, inom givna ramar. Decentralisering möjliggör för bankkontoren att arbeta mer självständigt.

Studien visar att alternativa metoder banker arbetar med är exempelvis att bankkontoren upprättar egna verksamhetsplaner. Därefter involveras medarbetarna genom att de utformar sina handlingsplaner utifrån verksamhetsplanen. Målen ska vara mätbara, realistiska och nåbara, samt upprättas i nyckeltal. Metoden möjliggör för kontoren att anpassa sig efter den lokala marknaden.

Budget är användbar för att se organisationens resultat, fungerar som ett verktyg för att uppnå de långsiktiga målen och upprättas för koncernledningen och VD. Det framkommer i studien att budget brukar stämma in och ger tydliga ramar att förhålla sig till. Budget motiverar medarbetarna till att arbeta mer effektivt och ger en känsla av trygghet.

Studien framhäver tre distinkta ledarskapsstilar; Transformativt-, det ”Tjänande” ledarskapet (Servant leadership) och Autentiskt ledarskap. Där två av dem tillhör det etiska ledarskapet och den tredje anses vara önskvärt och effektiv. Det framkommer att budgetstyrda bankkontor utövar det ”tjänande” ledarskapet och transformativt ledarskap inom budgetlösa kontor.

Abstract [en]

This thesis aims to study banks that practice traditional budgeting and banks that practice Beyond Budgeting. This study investigates alternative control systems that could be applied when budget is not exercised and how come others practice budget despite bad criticism. And analyzes whether leadership differs depending on which control system is used.Centralized organizations make decisions on higher levels, decentralized organizations have their decision making and responsibility on lower levels, closer to the client. The organization’s structure affects the control system in the way that; banking office within centralized organizations can make decisions which concerns their own office, as long as it’s within organization’s frames. Decentralization enables the banking office to act more independently.This study shows alternative control systems that banks could work with is for example letting banking offices establish their own operational plan. Thereafter involve co-workers by having them formulate their plan of action, based on the operational plan. The objectives have to be measureable, realistic and achievable, and established in terms of key performance indicator. The method enables banking offices to accommodate the local market.The budget is useful to look at the organizations result, works as a tool to achieve long term goals and is established for the group executive board and CEO. It appears that the outcome usually corresponds with the budget, and that the budget gives distinct frames to stay within. It motivates co-workers to work more effectively and gives a feeling of safety.This study accentuates three distinct leadership styles; Transformational-, Servant- and Authentic leadership. Two of them are considered ethical leadership and the third pass for being desirable and effective. It appears that banking offices that practice budget exercise servant leadership and transformational leadership is used in banking offices that practice Beyond Budgeting.

Place, publisher, year, edition, pages
2017. , p. 71
Keywords [en]
Budget, Traditional budget, Beyond Budgeting, Transformational leadership, Servant leadership, Authentic leadership
Keywords [sv]
Budget, Traditionell budget, Beyond Budgeting, Transformativt ledarskap, det ”Tjänande” ledarskapet, Autentiskt ledarskap
National Category
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-62708OAI: oai:DiVA.org:kau-62708DiVA, id: diva2:1134410
Subject / course
Business Administration
Educational program
Programme in Business and Economics
Supervisors
Examiners
Available from: 2017-08-21 Created: 2017-08-18 Last updated: 2017-08-21Bibliographically approved

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