The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
How new top managers use control systems as levers of strategic renewal
Abstract
This research is a longitudinal study of 10 newly‐appointed top managers; the research focuses on understanding (1) their business vision and strategy and (2) how they use formal control systems as levers of strategic change and renewal. The results reported in the paper are based on data collected over a period of approximately 18 months following the appointment of each new manager. Analysis of the data suggests that control systems are important levers used to manage both evolutionary and revolutionary change. In situations of strategic change, control systems are used by top managers to formalize beliefs, set boundaries on acceptable strategic behavior, define and measure critical performance variables, and motivate debate and discussion about strategic uncertainties. In addition to traditional measuring and monitoring functions, control systems are used by top managers to overcome organizational inertia; communicate new strategic agendas; establish implementation timetables and targets; and ensure continuing attention to new strategic initiatives.
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An organizational learning framework: From intuition to institution
Crossan, M. M., Lane, H. W., & White, R. E. (1999) · The Academy of Management Review · doi:10.2307/259140 · Cited by 4,544
Chenhall, R. H. (2003) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(01)00027-7 · Cited by 3,237
Management control systems as a package—opportunities, challenges and research directions
Malmi, T., & Brown, D. A. (2008) · Management Accounting Research · doi:10.1016/j.mar.2008.09.003 · Cited by 1,757
Corporate Entrepreneurship and the Pursuit of Competitive Advantage
Covin, J. G., & Miles, M. P. (1999) · Entrepreneurship Theory and Practice · doi:10.1177/104225879902300304 · Cited by 1,392
Dynamic Managerial Capabilities: Review and Assessment of Managerial Impact on Strategic Change
Helfat, C. E., & Martin, J. A. (2015) · Journal of Management · doi:10.1177/0149206314561301 · Cited by 1,045
The contingency theory of management accounting and control: 1980–2014
Otley, D. (2016) · Management Accounting Research · doi:10.1016/j.mar.2016.02.001 · Cited by 769
Configuring management control systems: Theorizing the integration of strategy and sustainability
Gond, J.-P., Grubnic, S., Herzig, C., & Moon, J. (2012) · Management Accounting Research · doi:10.1016/j.mar.2012.06.003 · Cited by 630
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Sustainable project management through project control in infrastructure projects
Kivilä, J., Martinsuo, M., & Vuorinen, L. (2017) · International Journal of Project Management · doi:10.1016/j.ijproman.2017.02.009 · Cited by 301
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N. Stone, D., N. Nikitkov, A., & C. Miller, T. (2014) · Qualitative Research in Accounting & Management · doi:10.1108/qram-06-2013-0025 · Cited by 8
Metadata
- Authors
- Simons, R.
- Venue
- Strategic Management Journal
- Publisher
- Wiley
- Published
- 1994-03
- Volume
- 15
- Issue
- 3
- Pages
- 169-189
- ISSN
- 0143-2095 (ISSN-L)
- 1097-0266
- OpenAlex
- W2117921340
- Cited by
- 1,064
- References
- 2
- FWCI
- 5.81
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
