| Summary: | Title: Key Performance Indicators - Refine, adjust or remove Level: Final assignment for bachelor's degree in business administration. Author: Isabelle Nilsson and Maria Bäckström Supervisor: Niklas Bomark Date: Autumn - 20 Aim: The aim of this study is to seek understanding of how the change process of KPIs works and whether information asymmetry and conflicts of interest can arise in the interaction between managers and group leaders in process. Method: The study is based on a qualitative research design and an interpretive hermeneutic research methodology. The empirics are collected through semi-structured interviews with managers and group leaders in a fintech company. A total of 4 managers and 5 team leaders have contributed to the content of the empirics. Secondary data have been collected from previous scientific research. The analysis is structured according to themes that have been compiled based on our research questions as well as collected data from previous research and empirics. Result & Contribution of the thesis: We have come to the conclusion that the process of changing KPIs goes through four different phases; 1. Problems are identified, 2. Measures are taken, 3. Delegation and 4. Evaluation. In connection with this, we have seen that conflicts of interest and/or information asymmetry can arise between managers and group leaders, which should be taken into account in the change process. The study has also found that conflicts of interest may in themselves cause a need to change KPIs. Suggestion for future research: - A longitudinal study could contribute to a deeper understanding of the changing process, by looking at the phenomenon for a longer time and doing repeated analyzes to detect any deviations or patterns. - The possibilities of the study could be broadened by not only measuring the end goal but also the ongoing process in sales, and for example look at factors such as customer satisfaction, returning customers or customer recommendations and references.
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