Management Accounting And Control Systems - Publications - Faculty & Research - Harvard Business School

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December 2016 (Revised May 2018)
Module Note

Strategy Execution Module 15: Using the Levers of Control to Implement Strategy

By: Robert Simons

This module reading pulls together key concepts and techniques from the Strategy Execution series into an integrated model—the levers of control. The four levers are: (1) belief systems, (2) boundary systems, (3) diagnostic control systems, and (4) interactive control... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Levers Of Control; Balancing Innovation And Control; Managing Growing Businesses; Turn Around Management; Human Behavior; Organizational Life Cycle; Strategy; Management Systems; Performance; Measurement and Metrics; Management Analysis, Tools, and Techniques; Behavior

Forthcoming
Article

The Effect of a System for Sharing Best Practices Within Pre-existing Peer Networks

By: Shelley Xin Li and Tatiana Sandino

Peer networks, such as enterprise social networks (ESNs), can facilitate knowledge transfer across employees. However, such systems can also lead to information overload or difficulty in finding useful information. We examine data from a natural field experiment where... View Details

Keywords: Retail; Best Practices; Enterprise Social Media; Management Accounting And Control Systems; Social and Collaborative Networks; Communication Technology; Knowledge Sharing; Sales; Social Media; Retail Industry

2021
Article

How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change

By: Robert L. Simons and Antonio Davila

Prior research provides strong evidence for the association between business strategy and the design and use of management control systems. We complement this research by examining the role of management control systems in situations of strategic change. We report the... View Details

Keywords: Management Control Systems; Accountability; Strategic Change; Organization Change And Adaptation; Organizational Performance; Management Systems; Organizational Structure; Corporate Accountability; Organizational Change and Adaptation; Performance

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June 1999 (Revised May 2017)
Teaching Note

Guidant Corporation: Shaping Culture Through Systems

By: Robert Simons and Antonio Dávila

Teaching Note for (9-198-076). View Details

Keywords: Strategy And Execution; Management Control Systems; Risk And Uncertainty; Service Industry; Financial Services Industry

24 Jun 2013
Working Paper Summaries

The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy

Keywords: by Robert L. Simons

13 Oct 2010
Working Paper Summaries

Employee Selection as a Control System

Keywords: by Dennis Campbell; Banking

2008
Chapter

Management Accounting in India

This chapter surveys the history, evolution, and current status of accounting systems and practices in India. Tracing the roots of Indian accounting systems to the ancient civilization of the Indus Valley, we discuss the accounting contributions of historical writings... View Details

Keywords: History; Accounting; India

2008
Other Unpublished Work

Accounting, Risk Management and the Aftermath of a Control Debacle

By: Anette Mikes

Despite the widespread adoption of risk management systems in the financial services industry, recent control debacles highlight the apparent lack of top managerial attention to risk controls. Yet in order to understand the workings and uses of risk controls (or any... View Details

Keywords: Risk Management; Governance Controls; Management Systems; Accounting; Conflict and Resolution; Trends; Financial Services Industry

2000
Article

The Consequences of Customization on the Use of Management Accounting Systems

By: J. Bouwens and Margaret A. Abernethy

The understanding of the antecedent conditions influencing the design of management accounting systems (MASs) is very limited. In recent years, significant research attention has been devoted to understanding how different strategic priorities influence these systems.... View Details

Keywords: Organizational Design; Management Systems; Accounting; Customization and Personalization

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2010
Working Paper

Employee Selection as a Control System

By: Dennis Campbell

Theories from the economics, management control, and organizational behavior literatures predict that when it is difficult to align incentives by contracting on output, aligning preferences via employee selection may provide a useful alternative. This study... View Details

Keywords: Accounting; Decision Making; Governance Controls; Employees; Selection and Staffing; Management Systems; Financial Services Industry

2000
Book

Performance Measurement and Control Systems for Implementing Strategy

Keywords: Performance Capacity; Strategy; Management Systems

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September 2016
Article

The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions

By: Ioannis Ioannou, Shelley Xin Li and George Serafeim

Targets are an integral component of management control systems and play a significant role in achieving desirable performance outcomes. We focus on a key environmental performance objective—reduction of carbon emissions—as a setting in which to examine how target... View Details

Keywords: Sustainability; Target-setting; Management Accounting; Management Accounting And Control Systems; Control Systems; Sustainable Development; Environment; Goals and Objectives; Climate Change; Management Systems; Accounting; Environmental Sustainability

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Article

Employee Selection as a Control System

By: Dennis Campbell

Theories from the economics, management control, and organizational behavior literatures predict that when it is difficult to align incentives by contracting on output, aligning preferences via employee selection may provide a useful alternative. This study... View Details

Keywords: Management Systems; Governance Controls; Employees; Selection and Staffing; Motivation and Incentives; Decision Making; Business Model

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July 2004
Article

Determinants of Control System Design in Divisionalized Firms

By: Margaret A. Abernethy, Jan Bouwens and Laurence van Lent

We investigate two determinants of two choices in the control system of divisionalized firms, namely decentralization and use of performance measures. The two determinants are those identified in the literature as important to control system design: (1) information... View Details

Keywords: Design; Organizational Design; Business Divisions; Management Systems; Performance Evaluation

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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... View Details

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

November 2016 (Revised December 2016)
Module Note

Strategy Execution Module 14: Managing Strategic Risk

By: Robert Simons

This module reading provides an overview of the business conduct boundaries, strategic boundaries, and internal control systems used to manage risk. Boundary systems—linked to clear, enforceable sanctions—are essential whenever demanding performance goals are set and... View Details

Keywords: Management Control Systems; Implementing Strategy; Strategy Execution; Boundary Systems; Innovation; Internal Controls; Fraud; Human Behavior; Staff Experts; Strategy; Risk Management; Behavior; Governance Controls; Management Practices and Processes; Boundaries; Employees; Business Strategy; Innovation and Invention

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

Research Summary

Management Control Issues of International Ventures

William J. Bruns, Jr. is conducting (with Sharon M. McKinnon of Northeastern University) a field study of control issues that arise in international ventures between U.S. and European companies. Bruns' research is aimed at answering questions raised by earlier... View Details

03 Feb 2010
Working Paper Summaries

Accountability and Control as Catalysts for Strategic Exploration and Exploitation: Field Study Results

Keywords: by Robert L. Simons

September 2006
Tutorial

Management Control Process - Online Tutorial

By: David F. Hawkins

Introduces the Management Control Process by detailing its six components: 1) the management control environment, 2) organizational structure and responsibilities, 3) information and communication, 4) management control systems, 5) incentives, and 6) monitoring.... View Details

Keywords: Communication; Information; Business or Company Management; Management Practices and Processes; Organizations; Mission and Purpose; Organizational Structure; Behavior; Motivation and Incentives; System

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