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  • All HBS Web  (2,247)
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    • News  (376)
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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
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Simons, Robert, and Antonio Dávila. "Guidant Corporation: Shaping Culture Through Systems." Harvard Business School Teaching Note 199-056, June 1999. (Revised May 2017.)
  • January 1991
  • Article

Strategic Orientation and Top Management Attention to Control Systems

By: R. Simons
Keywords: Management; System; Strategy
Citation
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Simons, R. "Strategic Orientation and Top Management Attention to Control Systems." Strategic Management Journal 12, no. 1 (January 1991): 49–62.
  • November 2009
  • Article

Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry

By: Dennis Campbell, Srikant M. Datar and Tatiana Sandino
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... View Details
Keywords: Market Dispersion; Decentralization; Incentives; Business Headquarters; Geographic Location; Governance Controls; Distribution; Organizational Design; Franchise Ownership; Retail Industry
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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... View Details
Keywords: Business Headquarters; Customer Focus and Relationships; Geographic Location; Governance Controls; Organizational Design; Franchise Ownership; Retail Industry
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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... View Details
Keywords: Resignation and Termination; Labor and Management Relations; Government and Politics; Labor Unions; Negotiation; Employees; Air Transportation Industry; United States
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Beer, Michael. "Air Traffic Controllers." Harvard Business School Case 482-056, May 1982. (Revised June 1982.)
  • 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... View Details
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
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Simons, Robert. "Strategy Execution Module 7: Designing Asset Allocation Systems." Harvard Business School Module Note 117-107, November 2016. (Revised December 2016.)
  • 08 May 2008
  • Working Paper Summaries

Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry

Keywords: by Dennis Campbell, Srikant M. Datar & Tatiana Sandino; Retail; Food & Beverage
  • 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
Citation
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Li, Shelley Xin, and Tatiana Sandino. "The Effect of a System for Sharing Best Practices Within Pre-existing Peer Networks." Management Science (forthcoming).
  • 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
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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.)
  • Article

How New Top Managers Use Control Systems as Levers of Strategic Renewal

By: R. Simons
Keywords: Management; System; Strategy
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Simons, R. "How New Top Managers Use Control Systems as Levers of Strategic Renewal." Strategic Management Journal 15, no. 3 (March 1994): 169–189.
  • 31 Aug 2007
  • Working Paper Summaries

Exclusivity and Control

Keywords: by Andrei Hagiu & Robin S. Lee; Entertainment & Recreation
  • June 1989 (Revised November 1991)
  • Supplement

Ingersoll-Rand (B): Managing Multiple Channels--1986

By: V. Kasturi Rangan
Peter Baldwin takes over Clabough's job and is charged with the responsibility to improve sales force morale, control expenses, and improve market share. View Details
Keywords: Salesforce Management; Supply and Industry; Management Teams; Industrial Products Industry
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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

  • 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... View Details
Keywords: Accounting; Communication; Assets; Governance Compliance; Governance Controls; Policy; Information; Code Law; Risk Management; System; Online Technology
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"Internal Control Process - Online Tutorial." Harvard Business School Tutorial 107-705, September 2006.
  • winter 1994
  • Article

The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems

By: M. C. Jensen
Keywords: System; Failure
Citation
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Jensen, M. C. "The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems." Journal of Applied Corporate Finance 6, no. 4 (winter 1994). (Reprinted in the JACF, (winter 1994); Finanzmarkt und Portfolio Management, (January 1993); and Jensen, Theory of the Firm, (HUP, 2000) & abridged version forthcoming in Management Revolution. . ., (HUP, 2001).)
  • 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... View Details
Keywords: Organizational Strategy; Compensation and Benefits; Motivation and Incentives; Performance Evaluation; Strategy
Citation
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Hall, Brian J. "Incentive Systems." Harvard Business School Background Note 916-029, December 2015.
  • Teaching Interest

Financial Reporting and Control

By: Paul M. Healy
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
  • November–December 2015
  • Article

Active Postmarketing Drug Surveillance for Multiple Adverse Events

By: Joel Goh, Margrét V. Bjarnadóttir, Mohsen Bayati and Stefanos A. Zenios
Postmarketing drug surveillance is the process of monitoring the adverse events of pharmaceutical or medical devices after they are approved by the appropriate regulatory authorities. Historically, such surveillance was based on voluntary reports by medical... View Details
Keywords: Drug Surveillance; Health Care; Stochastic Models; Queueing; Diffusion Approximation; Brownian Motion; Health Care and Treatment; Analytics and Data Science; Analysis
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Goh, Joel, Margrét V. Bjarnadóttir, Mohsen Bayati, and Stefanos A. Zenios. "Active Postmarketing Drug Surveillance for Multiple Adverse Events." Operations Research 63, no. 6 (November–December 2015): 1528–1546. (Finalist, 2012 INFORMS Health Applications Society Pierskalla Award.)
  • June 2025
  • Article

What Board-level Control Mechanisms Changed in Banks Following the 2008 Financial Crisis? A Descriptive Study

By: Shelly Li, Shivram Rajgopal, Suraj Srinivasan and Yu Ting Forester Wong
Following the 2008 financial crisis, the Financial Crisis Inquiry Commission (FCIC) identified major shortcomings in bank board governance, contributing to systemic risk management failures. This study adapts a management control framework and empirically examines... View Details
Keywords: Board Of Directors; Management Control; Governing and Advisory Boards; Governance Controls; Risk Management; Change Management; Banks and Banking; Financial Crisis
Citation
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Li, Shelly, Shivram Rajgopal, Suraj Srinivasan, and Yu Ting Forester Wong. "What Board-level Control Mechanisms Changed in Banks Following the 2008 Financial Crisis? A Descriptive Study." Art. 101596. Accounting, Organizations and Society 114 (June 2025).
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