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  • All HBS Web  (2,193)
    • People  (2)
    • News  (371)
    • Research  (1,491)
    • Events  (18)
    • Multimedia  (2)
  • Faculty Publications  (705)
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  • 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
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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).
  • Article

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

By: R. Simons
Keywords: Management; System; Strategy
Citation
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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.
  • 1995
  • Book

Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal

By: R. Simons
Keywords: Management Systems
Citation
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Simons, R. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press, 1995.
  • 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).)
  • 1990
  • Article

The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives

By: R. Simons
Keywords: Management; System; Competitive Strategy
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Simons, R. "The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives." Accounting, Organizations and Society 15, nos. 1-2 (1990): 127–143.
  • 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... View Details
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
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Bowen, H. Kent, Jody H. Gittell, and Sylvie Ryckebusch. "United Electric Controls." Harvard Business School Case 697-006, October 1996. (Revised December 1996.)
  • 2021
  • Working Paper

The Emergence of Mafia-like Business Systems in China

By: Meg Rithmire and Hao Chen
A large literature on state-business relations in China has examined the political role of capitalists and collusion between the state and the private sector. This paper contributes to that literature, and our understanding of the internal differentiation among China’s... View Details
Keywords: China's Political Economy; State-business Relations; Business Groups; Financial Systems; Economy; Government and Politics; Business and Government Relations; Finance; System; China
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Rithmire, Meg, and Hao Chen. "The Emergence of Mafia-like Business Systems in China." Harvard Business School Working Paper, No. 21-098, March 2021.
  • Article

The Emergence of Mafia-like Business Systems in China

By: Meg Rithmire and Hao Chen
A large body of literature on state–business relations in China has examined the political role of capitalists and collusion between the state and the private sector. This paper contributes to that literature and understanding of the internal differentiation among... View Details
Keywords: China's Political Economy; State-business Relations; Business Groups; Financial System; Business and Government Relations; Finance; Economic Systems; China
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Rithmire, Meg, and Hao Chen. "The Emergence of Mafia-like Business Systems in China." China Quarterly 248 (December 2021): 1037–1058.
  • February 2015
  • Article

Location Choices under Strategic Interactions

By: Juan Alcacer, Cristian Dezso and Minyuan Zhao
The literature on location choices has mostly emphasized the impact of location and firm characteristics. However, most industries with a significant presence of multi-location firms are oligopolistic in nature, which suggests that strategic interaction among firms... View Details
Keywords: Location Strategies; Multinational Strategy; Oligopolistic Competition; Firm Heterogeneity; Geographic Location; Multinational Firms and Management; Balance and Stability; Decision Choices and Conditions; Game Theory
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Alcacer, Juan, Cristian Dezso, and Minyuan Zhao. "Location Choices under Strategic Interactions." Strategic Management Journal 36, no. 2 (February 2015): 197–215.
  • 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
  • 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
Citation
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Mikes, Anette. "Accounting, Risk Management and the Aftermath of a Control Debacle." 2008.
  • Research Summary

Overview

My research broadly examines design choices of management control systems, with a special focus on organizational culture as an informal control mechanism and how it interacts with other formal control system View Details
Keywords: Management Control Systems; Organizational Culture; Performance Evaluation
  • 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

  • April 2011
  • Module Note

Customer-Centric Information and Control Systems in B2B Settings: The Case for Customer-Supplier Partnerships

By: Francisco de Asis Martinez-Jerez
Keywords: Customers; Information; Information Management; Partners and Partnerships
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Martinez-Jerez, Francisco de Asis. "Customer-Centric Information and Control Systems in B2B Settings: The Case for Customer-Supplier Partnerships." Harvard Business School Module Note 111-106, April 2011.
  • August 1982 (Revised January 1988)
  • Case

Assuming Control at Altex Aviation (A)

Two young and inexperienced MBAs buy a virtually bankrupt company. They design a decentralized control system organized around profit centers. View Details
Keywords: Restructuring; Entrepreneurship; Management Systems; Air Transportation Industry
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Churchill, Neil C., and Kenneth A. Merchant. "Assuming Control at Altex Aviation (A)." Harvard Business School Case 183-058, August 1982. (Revised January 1988.)
  • October 1991 (Revised September 1998)
  • Case

Maxwell Appliance Controls

By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
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Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
  • July 2002 (Revised August 2003)
  • Case

EXP Systems

By: Malcolm S. Salter and Alison Berkley Wagonfeld
Discusses selecting investors and avoiding board-level conflicts of interest in start-ups. Using the "term sheet" in third-round financing as a negotiation over future governance and control rights. A rewritten version of an earlier case. View Details
Keywords: Conflict of Interests; Governance Controls; Governing and Advisory Boards; Business Startups; Management Teams
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Salter, Malcolm S., and Alison Berkley Wagonfeld. "EXP Systems." Harvard Business School Case 903-022, July 2002. (Revised August 2003.)
  • February 2019
  • Technical Note

Can Multiunit Organizations Remain Agile as They Grow?

By: Tatiana Sandino
This note discusses how multiunit organizations incorporate flexibility into their management control systems, some by authorizing all or a select number of their dispersed units to make input and process decisions, some by investing in data-analytic technologies to... View Details
Keywords: Management Control Systems; Flexibility; Management Systems; Business Units; Decision Making
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Sandino, Tatiana. "Can Multiunit Organizations Remain Agile as They Grow?" Harvard Business School Technical Note 119-067, February 2019.
  • December 1999 (Revised September 2004)
  • Case

Hermes Systems

By: Michael L. Tushman and Daniel Radov
Covers the history of Hermes, a large telecommunications and network equipment company, as it grows from a single business firm to a diversified firm from 1980-95. Examines the use of entrepreneurial subsidiaries for product development and fast growth. Other issues... View Details
Keywords: History; Leadership; Business Subsidiaries; Diversification; Growth Management; Business Growth and Maturation; Business Divisions; Problems and Challenges; Product Development; Technology Industry
Citation
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Tushman, Michael L., and Daniel Radov. "Hermes Systems." Harvard Business School Case 400-056, December 1999. (Revised September 2004.)
  • February 1987 (Revised August 1988)
  • Case

Gillette Personal Care Division: Marketing Planning and Control

Bill Ryan, president of the Gillette Co.'s Personal Care Division, is considering changing the division's planning and control system for marketing. White Rain, the division's most recent success, had been launched by taking shortcuts through the system, while other... View Details
Keywords: Marketing; Management Systems; Consumer Products Industry; United States
Citation
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Bonoma, Thomas V. "Gillette Personal Care Division: Marketing Planning and Control." Harvard Business School Case 587-099, February 1987. (Revised August 1988.)
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