Tekavčič, Metka, Peljhan, Darja and Šević, Željko (2008) Levers of control: analysis of management control systems in a Slovenian company. Journal of Applied Business Research, 24 (4). pp. 97-112. ISSN 0892-7626 (Print), 2157-8834 (Online)

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Abstract

In the paper, we study management control from the Simons’ four levers of control framework point of view (i.e. diagnostic control systems, interactive control systems, beliefs systems, and boundary systems). The theoretical framework is tested by the use of an in-depth case study. We investigate how are MCS deployed by a case company according to Simons’ four levers of control and how does a company use them. The paper looks at tensions and balances between different styles of use of formal MCS, as well as between different types of control systems (e.g. formal vs. informal). The study’s contribution is that it incorporates a wider range of controls, including informal (i.e. social) mechanisms, to provide a more comprehensive analysis, as opposed to the majority of prior studies focusing on a more limited range of controls.

Item Type:	Article
Uncontrolled Keywords:	beliefs systems, boundary systems, case study, diagnostic control systems, interactive control systems, levers of control, management control, management control systems
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Faculty / School / Research Centre / Research Group:	Faculty of Business
Related URLs:	Publisher
Last Modified:	05 Nov 2019 12:18
URI:	http://gala.gre.ac.uk/id/eprint/9208

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