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Overview
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 offers a radical new way of thinking about strategy implementation, outlining new ways to balance the tension between top-down direction and bottom-up creativity, and between experimentation and efficiency.
Synopsis
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.
Booknews
Simons (business administration, Harvard Business School) argues for a broader definition of the role of control, and introduces three new systems that effective managers use as levers to achieve a balance between monitoring achievement and allowing empowerment and creativity to flourish. The information presented is based on a ten-year study of control systems in some 50 US businesses. Annotation c. Book News, Inc., Portland, OR (booknews.com)