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Table 5 Different perceptions of the new design

From: Navigating in a Hierarchy: How Middle Managers Adapt Macro Design

Design element Executive management team (vice president and directors) Middle managers (senior managers and managers) Congruence in perceptions (executive management vs. middle management)
Strategy Must-wins: Must-wins: Yes
• Valued finance partner • Valued finance partner
• Strong finance fundamentals • Strong finance fundamentals
• Boost standardization and harmonization agenda • Boost standardization and harmonization agenda
• ONE finance team • ONE finance team
• Proactive collaboration with stakeholders • Proactive collaboration with stakeholders
• Engaged, developed, and mobile colleagues • Engaged, developed, and mobile colleagues
• Developed and utilized new technologies • Developed and utilized new technologies
Structure Simple functional structure Full-blown matrix No
Clear roles and command Blurred lines
Confusing roles, especially business partners and controllers
Processes Business plan (e.g., standardization of systems, SAP) Few formal processes—people do their own thing Partly
Service-level agreement (SLA) as a foundation for collaboration with sites Service-level agreement (SLA) looks good on paper but does not reflect reality
SAP is not working on production sites
Rewards Rewards given based on contribution to finance function Formal rewards based on finance function No
Rewards given based on the 7 must-wins in the strategy
Informal rewards based on line of business
People Highly skilled and specialized finance people Need for people who can “work the matrix,” e.g. serve both the function and the business No
Need for people that think more strategic Difficult to make employees fill out role as finance business partner
Frustration—people do not deliver Concerns about stress