Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal
Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal
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发表时间：
1994-11
影响因子：
8.3
通讯作者：
Robert A. Simons
中科院分区：
文献类型：
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作者：
Robert A. Simons
本书基于对 50 多家美国企业的控制系统进行了十年的审查，拓宽了控制的定义，并在战略、会计和控制学科之间建立了一座重要的桥梁。除了更传统的诊断控制系统之外，西蒙斯还确定了三种允许战略变革的新控制系统：传达核心价值观并提供灵感和方向的信念系统，构建战略领域并定义自由限制的边界系统，以及提供适应竞争环境和鼓励组织学习的灵活性的交互系统。西蒙斯认为，这四种控制系统将为管理者提供实现战略目标的基本杠杆。
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.