Beyond Budgeting in Statoil - Ownership Towards Ambition to Action

Statistical findings indicate that the feeling of ownership towards KPIs tends to be weaker than the feeling of ownership towards actions, strategic objectives and individual goals. Furthermore, time is an issue when working on Ambition to Action. The hypotheses that were statistically supported in this thesis are related to the number of sub--‐units, trust and information sharing. Hypotheses related to dependency and number of employees do not get support, and are therefore rejected.