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All HBS Web
(2,123)
- People (1)
- News (352)
- Research (1,514)
- Events (6)
- Multimedia (6)
- Faculty Publications (696)
- January 1991
- Article
Strategic Orientation and Top Management Attention to Control Systems
By: R. Simons
Simons, R. "Strategic Orientation and Top Management Attention to Control Systems." Strategic Management Journal 12, no. 1 (January 1991): 49–62.
- 1987
- Article
Accounting Control Systems and Business Strategy: An Empirical Analysis
By: R. Simons
Simons, R. "Accounting Control Systems and Business Strategy: An Empirical Analysis." Accounting, Organizations and Society 12, no. 4 (1987): 357–374.
Levers of Control
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...
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- November 2016 (Revised December 2016)
- Module Note
Strategy Execution Module 7: Designing Asset Allocation Systems
By: Robert Simons
This module reading provides tools and analyses for acquiring and allocating resources. The module begins by reviewing the importance of setting strategic boundaries as a basis for asset acquisitions. Next, a distinction is made between new assets acquired to meet...
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Keywords:
Management Control Systems;
Implementing Strategy;
Execution;
Asset Allocation Systems;
Payback;
Discounted Cash Flow;
Internal Rate Of Return;
Strategic Investments;
Analyzing Acquisitions;
Strategy;
Capital Budgeting
Simons, Robert. "Strategy Execution Module 7: Designing Asset Allocation Systems." Harvard Business School Module Note 117-107, November 2016. (Revised December 2016.)
- November 2009
- Article
Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry
Many companies operate units that are dispersed across different types of markets, and thus serve significantly diverging customer bases. Such market-type dispersion is likely to compromise the headquarter's ability to control its local managers' behavior and satisfy...
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Keywords:
Market Dispersion;
Decentralization;
Incentives;
Business Headquarters;
Geographic Location;
Governance Controls;
Distribution;
Organizational Design;
Franchise Ownership;
Retail Industry
Campbell, Dennis, Srikant M. Datar, and Tatiana Sandino. "Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry." Accounting Review 84, no. 6 (November 2009): 1749–1779.
- 2008
- Working Paper
Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry
By: Dennis Campbell
Many companies operate units which are dispersed across different types of markets, and thus serve significantly diverging customer bases. Such market-type dispersion is likely to compromise the headquarters' ability to control its local managers' behavior and...
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Keywords:
Business Headquarters;
Customer Focus and Relationships;
Geographic Location;
Governance Controls;
Organizational Design;
Franchise Ownership;
Retail Industry
Campbell, Dennis. "Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry." Harvard Business School Working Paper, No. 08-091, April 2008.
- May 1982 (Revised June 1982)
- Case
Air Traffic Controllers
By: Michael Beer
On August 3, 1981 President Ronald Reagan terminated 12,000 air traffic controllers, members of the Professional Air Traffic Controllers Organization, for violating their no-strike oath. Provides background on the human resources policies and practices of the Federal...
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Keywords:
Resignation and Termination;
Labor and Management Relations;
Government and Politics;
Labor Unions;
Negotiation;
Employees;
Air Transportation Industry;
United States
Beer, Michael. "Air Traffic Controllers." Harvard Business School Case 482-056, May 1982. (Revised June 1982.)
- 08 May 2008
- Working Paper Summaries
Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry
- 2023
- Working Paper
Effects of Structured Sharing of Best Practices in an Unstructured Information Sharing System
By: Shelley Xin Li and Tatiana Sandino
Unstructured information sharing systems, such as certain enterprise social networks (ESNs), can
supplement top-down knowledge transfer with a wide array of ideas through peer-to-peer
knowledge sharing. However, the unstructured nature of such systems can also lead...
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Keywords:
Retail;
Best Practices;
Enterprise Social Media;
Management Accounting And Control Systems;
Knowledge Sharing;
Networks;
Management Systems;
Management Practices and Processes;
Social Media;
Europe
Li, Shelley Xin, and Tatiana Sandino. "Effects of Structured Sharing of Best Practices in an Unstructured Information Sharing System." Harvard Business School Working Paper, No. 21-085, February 2021. (Revised March 2023.)
- September 2016 (Revised March 2017)
- Module Note
Strategy Execution Module 3: Using Information for Performance Measurement and Control
By: Robert Simons
This module reading explains how managers use information to control critical business processes and outcomes. The analysis begins by illustrating how managers use information to communicate goals and track performance. Then the focus turns to the choices that managers...
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Keywords:
Management Control Systems;
Implementing Strategy;
Strategy Execution;
Organization Process;
Feedback Model;
Innovation;
Uses Of Information;
Big Data;
Benchmarking;
Decision Making;
Information;
Performance Evaluation;
Analytics and Data Science
Simons, Robert. "Strategy Execution Module 3: Using Information for Performance Measurement and Control." Harvard Business School Module Note 117-103, September 2016. (Revised March 2017.)
Organizational Design and Control Across Multiple Markets: The Case of Franchising in the Convenience Store Industry
Many companies operate units that are dispersed across different types of markets, serving significantly diverging customer bases. Such dispersion is likely to compromise headquarters' ability to control local managers' behavior and satisfy the needs of different...
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- June 1989 (Revised November 1991)
- Supplement
Ingersoll-Rand (B): Managing Multiple Channels--1986
Peter Baldwin takes over Clabough's job and is charged with the responsibility to improve sales force morale, control expenses, and improve market share.
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Keywords:
Salesforce Management;
Supply and Industry;
Management Teams;
Industrial Products Industry
Rangan, V. Kasturi. "Ingersoll-Rand (B): Managing Multiple Channels--1986." Harvard Business School Supplement 589-122, June 1989. (Revised November 1991.)
- Teaching Interest
Financial Reporting and Control
By: Suraj Srinivasan
Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details
Keywords:
Financial Reporting
- Teaching Interest
Finance Reporting and Control
Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations. Throughout their careers, business leaders are required to... View Details
- December 2015
- Background Note
Incentive Systems
By: Brian J. Hall
This note serves as a supplement to any course on incentive design within organizations. The note focuses on the principal difficulties in designing incentive systems, including the tradeoff between objective and subjective performance metrics, how to design incentive...
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Keywords:
Organizational Strategy;
Compensation and Benefits;
Motivation and Incentives;
Performance Evaluation;
Strategy
Hall, Brian J. "Incentive Systems." Harvard Business School Background Note 916-029, December 2015.
- 31 Aug 2007
- Working Paper Summaries
Exclusivity and Control
- 24 Apr 2014
- News
Multiple generations of computing
computer-memory system modeled after the human neocortex. The first product, Grok, detects anomalies in IT systems by automatically finding complex patterns in streams of data. In reflecting on her career...
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- Article
How New Top Managers Use Control Systems as Levers of Strategic Renewal
By: R. Simons
Simons, R. "How New Top Managers Use Control Systems as Levers of Strategic Renewal." Strategic Management Journal 15, no. 3 (March 1994): 169–189.
- September 2006
- Tutorial
Internal Control Process - Online Tutorial
By: David F. Hawkins
Introduces the Internal Control Process by detailing its five components: 1) the internal control environment, 2) risk assessment, 3) internal control activities, 4) information and communications, and 5) monitoring. Includes multiple review exercises throughout the...
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- October 1996 (Revised December 1996)
- Case
United Electric Controls
By: H. Kent Bowen, Jody H. Gittell and Sylvie Ryckebusch
United Electric Controls (UE) was a small, traditional family-owned manufacturing company when Dave Reis, the youngest member of the Reis family, took over the business. This case describes Reis's efforts to change UE's traditional work practices in order to make the...
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Keywords:
Change Management;
Family Business;
Production;
Business Strategy;
Human Resources;
Organizational Change and Adaptation;
Decisions;
Growth and Development Strategy;
Information Technology;
Electronics Industry;
Manufacturing Industry;
United States
Bowen, H. Kent, Jody H. Gittell, and Sylvie Ryckebusch. "United Electric Controls." Harvard Business School Case 697-006, October 1996. (Revised December 1996.)