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In order to obtain the PhD degree, Katrine Schrøder-Hansen has submitted her thesis entitled:

Dynamic and disaggregated perspectives on management control

The central argument of this PhD thesis is that further empirical research on management control employing disaggregated and dynamic perspectives can contribute to our understanding of management control as both a theoretical and empirical phenomenon. Through three articles, the thesis addresses the emergence and evolution of management controls and their interdependencies during the start-up phase of organizations, as well as their subsequent progression into and beyond the growth phase. The first article offers insights into why and how the design of specific formal management controls is subject to adaptations within well-established, high-profile organizations. Building on this, it also presents five theoretical propositions that demonstrate trade-offs related to specific management control design choices. The second article employs an in-depth case study to illustrate how the emergence and early evolution of formal and informal management controls can be understood as sequential change processes, whereby some management controls come to serve as core and others as elaborating in an organization's management control system as it progresses from the startup phase into the growth phase. The third article employs an interpretive case study of an organization seeking to establish its market position to explore some of the causal mechanisms through which a combination of interdependent informal and formal management controls can support different types of motivation. The final article also points to how this may complicate goal congruency.

The thesis will be available from

Primary Supervisor:

Associate Professor Allan Hansen
Department of Operations Management
Copenhagen Business School
Ìý
Secondary Supervisor:

Associate Professor Tamás Vámosi
Department of Operations Management
Copenhagen Business School

Assessment Committee:

Associate Professor Christian Huber (Chair)
Department of Operations Management
Copenhagen Business SchoolÌý

Professor Breda Sweeney
Business and Economics
University of GalwayÌýÌý

Associate Professor Thomas Fisker Toldbod
Institut for Virksomhedsledelse
Aarhus Universitet

Date: 8 May 2025
Time: 10:00-12:00

*Please note that the microphone and camera of all spectators must be turned off.

Location: Solbjerg Plads
Room: SPs07 Coloplast
Reception: FUHU (third floor above the canteen

*The casino 168 PhD School will host a reception, which will take place immediately after the defence.