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.Performance pressures create a need for codes of conduct. Carrolla#39;s survey of 238 managers suggests that a majority of managers feel pressure at some time to compromise personal standards to achieve company goals (1975, 77). As noted anbsp;...
|Title||:||Levers of Control|
|Publisher||:||Harvard Business Press - 2013-12-30|