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Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework

Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework PurposeTremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of Control (LOC) framework has been used in empirical research studies over the past 25 years.Design/methodology/approachThe findings are based on electronic database searches of papers adopting Simons’ framework published in accounting and management journals.FindingsA total of 45 empirical studies adopting the LOC framework are presented chronologically by research method. The review highlights the far greater use of the framework in qualitative compared to quantitative studies. Qualitative studies have extended the application of the framework to broader organisational issues such as sustainability, environmental accounting and inter-organisational controls. The quantitative studies have mainly sought to add to our understanding of the antecedents and outcomes of the use of interactive control systems.Originality/valueThis paper furthers our understanding of Simons’ framework by synthesising and analysing the literature over 25 years. It provides insight into the varying interpretations of the concepts underlying the framework in empirical studies including differences in operationalisation of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

Strategy and control: 25 years of empirical use of Simons’ Levers of Control framework

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References (75)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1832-5912
DOI
10.1108/JAOC-03-2015-0027
Publisher site
See Article on Publisher Site

Abstract

PurposeTremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of Control (LOC) framework has been used in empirical research studies over the past 25 years.Design/methodology/approachThe findings are based on electronic database searches of papers adopting Simons’ framework published in accounting and management journals.FindingsA total of 45 empirical studies adopting the LOC framework are presented chronologically by research method. The review highlights the far greater use of the framework in qualitative compared to quantitative studies. Qualitative studies have extended the application of the framework to broader organisational issues such as sustainability, environmental accounting and inter-organisational controls. The quantitative studies have mainly sought to add to our understanding of the antecedents and outcomes of the use of interactive control systems.Originality/valueThis paper furthers our understanding of Simons’ framework by synthesising and analysing the literature over 25 years. It provides insight into the varying interpretations of the concepts underlying the framework in empirical studies including differences in operationalisation of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper.

Journal

Journal of Accounting & Organizational Change – Emerald Publishing

Published: Sep 5, 2016

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