The Usage of Management Control Systems in the Hotel Industry During International Expansion. A qualitative study on how different management control tools can be used to coordinate the organization in an international context.

Sammanfattning

The thesis investigates how multinational hotel companies employ management control systems (MCS) to achieve cross-border coordination. Prior research has examined management control within the hotel industry, it has predominantly focused on single-country settings, leaving limited understanding of control mechanisms in international operations. Drawing on international business and management control theories, the study develops an integrative analytical framework explaining how MCS facilitate coordination and alignment across national boundaries. The study adopts a qualitative research design based on semi-structured interviews with senior managers across five companies. The findings indicate that cross-border coordination is achieved through a package of complementary controls rather than a single mechanism. Output controls are the most standardized, with common metrics across markets and locally adapted targets. Throughput controls promote operational consistency through manuals, procedures, and brand standards. Input controls exhibit the greatest variation across the companies, the underlying management model emerges as a key determinant of appropriate control design. The study recommends a stepwise approach to MCS design, prioritizing the development of local institutional knowledge before implementing standardized control models. However, the empirical material is drawn from companies operating within a Scandinavian context, the generalizability of the results to markets with markedly different institutional environments may be limited.