Levers of Control
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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Content
- Intro
- Contents
- Preface
- Part I: Strategy, Organizations, and Control
- Chapter 1: Introduction
- Chapter 2: A Balancing Act: Tensions to Be Managed
- Part II: Basic Levers of Control
- Chapter 3: Beliefs and Boundaries: Framing the Strategic Domain
- Chapter 4: Diagnostic Control Systems: Implementing Intended Strategies
- Chapter 5: Interactive Control Systems: Adapting to Competitive Environments
- Part III: A Dynamic Framework for Controlling Business Strategy
- Chapter 6: The Control Levers in Action
- Chapter 7: The Dynamics of Controlling Strategy
- Appendix A: Checklist Summary of the Levers of Control
- Appendix B: Use and Misuse of Information Technology
- References
- Index
- About the Author
