Case Study

Based on the findings of the experimental study, the following chapter analyzes which factors influence employees’ general perception of the management control system. I intended to implement an enabling and coercive management control system in the first experiment. However, the use of the control system did not lead to a corresponding perception of the management control system. Therefore, I investigate potential influencing factors that might impact employees’ shared perception of the control system. For the analysis, a company was selected to provide access to managers and employees in a case study approach. The participating company operates in the field of construction management. With ~ 800 employees the company conducts public construction projects in Germany and delivers electrical and security engineering services. Qualitative data were collected based on semi-structured interviews with employees and managers.