Publications

Educators

January 1991 (Revised March 2010)
Case

Westchester Distributing, Inc. (A)

By: Robert L. Simons and Robert Boxwell

Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports.... View Details

Keywords: Financial Reporting; Crime and Corruption; Corporate Governance; Governance Controls; Salesforce Management; Behavior; Motivation and Incentives; Distribution Industry; Food and Beverage Industry

Educators

January 1991 (Revised March 2010)
Supplement

Westchester Distributing, Inc. (B)

By: Robert L. Simons and Robert Boxwell

Describes the actions taken by the owner/president to resolve the dilemma. View Details

Keywords: Crime and Corruption; Customers; Problems and Challenges; Governance Controls; Compensation and Benefits; Behavior; Distribution Industry

January 1991 (Revised March 1992)
Case

USA Today

USA Today is a national newspaper struggling to achieve profitability. This case focuses on the use of management control systems to identify emerging opportunities and the formulation of new strategies. The interactive system used by top managers--the Friday... View Details

Keywords: Strategy; Competitive Advantage; Management Analysis, Tools, and Techniques; Managerial Roles; Forecasting and Prediction; Growth and Development Strategy; Risk Management; Labor and Management Relations; Organizational Change and Adaptation; Risk and Uncertainty; Journalism and News Industry; United States

January 1991 (Revised June 1999)
Teaching Note

MCI Communications: Planning for the 1990s TN

Teaching Note for (9-190-136). View Details

Keywords: Planning; Telecommunications Industry

January 1991
Article

Strategic Orientation and Top Management Attention to Control Systems

By: R. Simons

Keywords: Management; System; Strategy

November 1990 (Revised January 1991)
Background Note

Rethinking the Role of Systems in Controlling Strategy

Keywords: System; Strategy

October 1990 (Revised January 1992)
Case

Marriott Corp.: The Internal Audit Function

Keywords: Accounting Audits; Accommodations Industry

July 1990 (Revised October 1999)
Case

Nordstrom: Dissension in the Ranks? (A)

By: Robert L. Simons and Hilary Weston

In 1989, the performance measurement systems and compensation policies of Nordstrom Department Stores unexpectedly came under attack by employees, unions, and government regulators. The case describes the "sales-per-hour" monitoring and compensation system that many... View Details

Keywords: Performance Consistency; Performance Evaluation; Compensation and Benefits; Motivation and Incentives; Labor Unions; Salesforce Management; Retention; Growth and Development; Industrial Products Industry; Utilities Industry

Educators

July 1990 (Revised April 1998)
Supplement

Nordstrom: Dissension in the Ranks? (B)

By: Robert L. Simons and Hilary Weston

Presents a follow-up to the (A) case. View Details

Keywords: Rank and Position; Conflict and Resolution; Consumer Products Industry; Apparel and Accessories Industry