Management Control Systems & Performance Measurement Systems in Hybrid Organizations : The case of The Swedish Municipal Housing Corporations

Abstract: Municipal housing companies (MHCs) can be seen as hybrid organizations, operating under multiple institutional logics that are likely in tension with each other. Measuring the performance of hybrid organizations is a much harder exercise than measuring the performance of pure public or pure private entities. There is a lack of research in this area. To fill this gab van Helden and Reichard’s (2016a) proposed a framework that assigns typical characteristics to PMS in hybrids. The authors call for empirics to test the framework. Accordingly, the first purpose of the thesis is to test the hypotheses of this framework in practice, using a case study approach of two MHCs, MKB AB and LKF AB. The second purpose is to shed light on challenges, conflicts and even propose solutions for MCS/PMS. The thesis ended up by proposing a conceptual model for MCS/PMS that aims to reconcile conflicting goals and logics. The model integrates strategic management control tools (BSC and ERP) to support strategy implementation and formulation as well as to reconcile the different interests of the various stakeholders.