Skip navigation

Levers of control: analysis of management control systems in a Slovenian company

Levers of control: analysis of management control systems in a Slovenian company

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)

Full text not available from this repository.

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 / Department / Research Group: Faculty of Business
Related URLs:
Last Modified: 14 Oct 2016 09:23
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
Selected for GREAT 2019: None
URI: http://gala.gre.ac.uk/id/eprint/9208

Actions (login required)

View Item View Item