Open AccessLevers Of Control: Analysis Of Management Control Systems In A Slovenian Company
Author(s) -
Metka Tekavčić,
Darja Peljhan,
Željko Šević
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v24i4.1333
Subject(s) - management control system , control (management) , point (geometry) , control system , computer science , social control , boundary (topology) , process management , business , operations management , knowledge management , accounting , operations research , sociology , economics , engineering , mathematics , social science , artificial intelligence , mathematical analysis , geometry , electrical engineering
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.