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This thesis investigated if management control systems (MCs) can be used as a tool in the thrust-building process during an acquisition. The primary focus was to investigate culture, motivation, MCs and trust (the thematic fields of the thesis) individually, but more importantly, how they together form the building blocks of the trust-building process. Earlier research indicated that trust building as a part of MC design is limitedly studied. The aim of the thesis was to describe the purpose of MCs in an acquisition context, and to investigate how trust could improve the chances of a successful integration. Its empirical aim was to investigate how Finnish managers deal with trust-related issues during acquisitions. It also aimed at providing guidelines for managers in a real-life context. This thesis used institutional logics for describing organizational culture, and the scenarios that may arise, when several cultures meet during an integration stage. How can trust be fostered to maximize chances of an outcome, where the strengths of the separate logics are merged into a new, inclusive one? To analyze how trust is handled by Finnish managers, data were gathered from an online survey with 29 respondents and semi structured interviews with two managers. In this thesis, trust was seen as a dynamic process starting with calculative trust and gradually developing into affective trust. Trust proved to be an end-result of a long communicative and transparent approach, but calculative trust did not seem to be a well known phenomenon among managers. In the trust-building process, the above mentioned four fields all played a decisive role. Culture proved more deeply rooted than anticipated in the organization: organizational culture can be changed with time and great effort, but national culture is hard to affect. If management grasps the impact of culture, it may have a positive effect on the motivation of the workforce; understanding employees’ needs enables the design of an MC that considers the organizational background. Many aspects presented in this thesis are useful for the creation of trust in an acquisition context. However, managers´ limited understanding of MCs as a concept leads to a situation, where the potential is unlikely to be fully utilized. Managers failed to comprehend how academic findings may be implemented in their work. It was also suggested that MCs should be seen as a set of processes, since this concept is betterunderstood by practitioners. Further research should involve more interviews from a specific industry, to allow for proper comparisons between similar organizations. It would also be worthwhile analyzing the impact of national culture, e.g., as a comparison between Finland and Sweden.
Kuvassa vasemmalta lukien Ture Erikson (myöh. Erno), Sylvi Erikson (myöh. Erno), Inger-Lill de la Chapelle (myöh. Gallén), Elli de la Chapelle (myöh. Garoff), Schwester Marta (saksalainen sairaanhoitaja), Inkeri Erich, Knut Richard de la Chapelle, neiti Jacobson (kirjanpitäjä), mustassa puvussa Elli Nyyssönen, Mikael (myöh. Mika) Erno) ja Henrik Schauman.