Description

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.

Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal

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Hardback by Robert Simons

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Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control... Read more

    Publisher: Harvard Business Review Press
    Publication Date: 01/11/1994
    ISBN13: 9780875845593, 978-0875845593
    ISBN10: 0875845592

    Number of Pages: 232

    Non Fiction , Business, Finance & Law

    Description

    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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