Levers of Control

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.

Binding Type: Hardcover
Publisher: Harvard Business Review Press
Published: 11/01/1994
ISBN: 9780875845593
Pages: 232
Weight: 1.15lbs
Size: 9.30h x 6.40w x 1.00d