Reflektioner relaterat till studien berör främst studiens metodval, antalet intervjuer samt antalet respondenter och deras position inom XXL. Valet av respondenter har varit ett medvetet val från vår sida då en av oss har tidigare bakgrund som säljare inom XXL och därmed besatt insikten om vilka personer som kan anses lämpliga för att besvara studiens frågeställning. Vi valde därför att intervjua driftchefen för Sveriges norra region för att skapa insyn i företagets strategiska nivå, samt intervjua två varuhusechefer för att fånga styrningen och rapportering på operativa nivån. Utgångspunkt var att intervjua fler respondenter men vi upptäckte ganska tidigt att dessa respondenter besatt en så pass god insyn och kunskap i XXLs organisation och styrning att antalet intervjuer och respondenter därför kändes tillräckliga för att samla in studiens empiriska material. En annan reflektion och möjlig kritik till arbetet är avsaknaden av ekonomiavdelningens perspektiv i Norge, detta perspektiv hade potentiellt sett bidragit till en fördjupad kunskap relaterat till budgetens roll, och avvikelse hanteringen, därmed hade den diagnostiska användningen av kontrollsystemet möjligtvis blivit djupare. Dock har vi inte uppfattat att avsaknaden från ekonomiavdelningens perspektiv hade påverkat studiens slutgiltiga resultat. En ytterligare reflektion kan ses i valet att inte inkludera flera respondenter på operativ nivå, vilket möjligtvis hade skapat en djupare förståelse i hur budget och nyckeltal används i den dagliga styrningen av avdelningarna inne i varuhuset. Dock besatt en av oss författare denna kunskap med hänsyn till de sex åren som säljare inom XXL.
Behovet av vidare forskning inom detaljhandeln anser vi vara relativt stort. Intressanta områden som uppkommit under studiens gång är fortsatt forskning kring styrningen av butiker inom andra stora detaljhandelsföretag. Detta för att jämföra hur andra stora detaljhandelsföretag använder formella och informella styrmedel för att bemöta detaljhandels dynamiska förutsättningar. Förslagsvis skulle vidare forskning kunna göra en komparativ studie genom att studera ett stort franchiseföretag inom den svenska detaljhandeln i syfte att belysa skillnader i ekonomistyrning av franchisestyrda företag. Avslutningsvis finns behov av fortsatta studier relaterat till replikationsstrategin, med hänsyn till dess utbredda användning i praktiken, vilket inte fått samma utrymme i teorin.
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Bilaga 1 Intervjuguide Driftchef 2017-02-02
Befattning?
Kort presentation av karriären inom XXL? Kort presentation av dina arbetsuppgifter?
Organisationsstruktur och informationsflöde: Hur ser XXLs organisationsstruktur ut i Sverige?
Ekonomistyrning och Styrning av varuhus:
Vilka styrverktyg använder ni er av för att styra varuhusen? (Budget, bonus, prestationsmått, nyckeltal etc.)
Finns det någon inbördes prioritering av dessa?
Har prioriteringen av dessa styrverktyg ändrats sedan öppningen i Sverige?
Informella styrverktyg? (Möten, utbildning etc.)
Styrverktyg för kontroll av varhuslager?
Finns det någon inbördes prioritering av dessa?
Är det samma styrverktyg för samtliga varuhus i Sverige?
Finns det någon sammanfattande styrmodell idag som väver ihop allt? (t.ex. balanserat styrkort)
Vilken information rapporteras till dig från varuhusen?
Finns det några signifikanta problemområden i dagsläget? Något specifikt som du känner kan förbättras i styrningen/kontroll av varuhusen?
Etableringsstrategi:
Hur ser processen ut innan beslut för nyetablering av varuhus?
Vilka informationskällor använder ni/du för att besluta om nyetableringar?
Vilka är de primära beslutsunderlagen vid nyetablering av varuhus?