Open AccessBook
Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal
Robert Simons
- 01 Nov 1994
2.3K
TL;DR: In this article, Simons identified three new control systems that allow strategic change: belief systems that communicate core values and provide inspiration and direction, boundary systems that frame the strategic domain and define the limits of freedom, and interactive systems that provide flexibility in adapting to competitive environments and encourage organizational learning.
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Abstract: Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control and establishes a critical bridge between the disciplines of strategy and accounting and control. In addition to the more traditional diagnostic control systems, Simons identifies three new control systems that allow strategic change: belief systems that communicate core values and provide inspiration and direction, boundary systems that frame the strategic domain and define the limits of freedom, and interactive systems that provide flexibility in adapting to competitive environments and encourage organizational learning. These four control systems, according to Simons, will provide managers with the basic levers for pursuing strategic objectives.
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Citations
Does gender matter? The association between gender and the use of management control systems and performance measures
Belete J. Bobe,Ralph Kober +1 more
TL;DR: This paper investigated whether gender is related to a manager's use of management control systems and performance measures and found that females use MCS in an interactive manner to a greater extent than their male counterparts and make greater use of non-financial performance measures.
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•Dissertation
The diffusion of management accounting innovations : a study of the factors influencing the adoption, implementation levels and success of ABC
Mohammed Fawaz R. Al-Omiri
- 01 Apr 2003
TL;DR: In this paper, the authors investigate the extent to which various contextual factors influence the adoption of ABC systems, to determine the reasons and factors which have discouraged firms from adopting ABC and to examine the impact of various factors in determining the success of activity-based costing systems.
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The Mediating Role of Business Strategies between Management Control Systems Package and Firms Stability: Evidence from SMEs in Malaysia
TL;DR: In this article, the influence of a management control systems (MCS) package on a firm's sustainability with the help of mediating variables such as differentiation and cost leadership strategy in Malaysian small and medium enterprises (SMEs).
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Eco-efficiency and organizational practices : an exploratory study of manufacturing firms.
TL;DR: In this article, the authors identify the association between organizational practices (i.e., managerial and operational) and eco-efficiency in manufacturing organizations by combining survey and public data from a sample of Canadian manufacturing industries.
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Management control practices and clinician managers: the case of the norwegian health sector
TL;DR: In this paper, the authors provide an analysis of the relationship between different management control practices and the leadership of medical departments in Norway and provide insights into the problem of influencing clinicians managers to use management accounting practices.
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