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- All HBS Web
(6,254)
- People (8)
- News (1,104)
- Research (4,217)
- Events (38)
- Multimedia (19)
- Faculty Publications (2,665)
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- January 1989
- Background Note
Managing Information Technology: System Development
By: James I. Cash Jr. and Thomas H. Davenport
Provides an overview of the system development process in large organizations. Describes traditional life cycle approaches as well as more recent methods, e.g., prototyping. The objective is to familiarize students with the terminology and issues involving system... View Details
Cash, James I., Jr., and Thomas H. Davenport. "Managing Information Technology: System Development." Harvard Business School Background Note 189-132, January 1989.
- November 1990 (Revised January 1991)
- Background Note
Rethinking the Role of Systems in Controlling Strategy
By: Robert L. Simons
Simons, Robert L. "Rethinking the Role of Systems in Controlling Strategy." Harvard Business School Background Note 191-091, November 1990. (Revised January 1991.)
- March 2021
- Article
Targeted Price Controls on Supermarket Products
By: Alberto Cavallo and Diego Aparicio
We study the impact of targeted price controls for supermarket products in Argentina from 2007 to 2015. Using web scraping, we collected daily prices for controlled and non-controlled goods and measured the differential effects on inflation, product availability, and... View Details
Keywords: Prices; Controls; Price Dispersion; Economics; Price; Cost Management; Goods and Commodities; Retail Industry; Argentina
Cavallo, Alberto, and Diego Aparicio. "Targeted Price Controls on Supermarket Products." Review of Economics and Statistics 103, no. 1 (March 2021): 60–71.
- 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
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.)
- September 1995
- Article
The New Management System
By: D. Q. Mills
Keywords: Management
Mills, D. Q. "The New Management System." European Management Journal 13, no. 3 (September 1995): 251–256.
- 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
Simons, Robert. "Strategy Execution Module 7: Designing Asset Allocation Systems." Harvard Business School Module Note 117-107, November 2016. (Revised December 2016.)
- 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
Sandino, Tatiana. "Can Multiunit Organizations Remain Agile as They Grow?" Harvard Business School Technical Note 119-067, February 2019.
- April 1990 (Revised August 1994)
- Case
Stouffer Yield Management System
McKenney, James L. "Stouffer Yield Management System." Harvard Business School Case 190-193, April 1990. (Revised August 1994.)
- 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
- 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
Simons, Robert L., and Antonio Davila. "How Top Managers Use the Entrepreneurial Gap to Drive Strategic Change." European Accounting Review 30, no. 4 (2021): 583–609.
- August 1994
- Case
Higashimaru Shoyu Company, Ltd. (A): Price Control System
Illustrates how Japanese firms use profit pressures to increase efficiency. In particular, explores how pseudo profit centers create pressure on workers to increase revenues and reduce costs, and the use of semiautonomous teams in a traditional Japanese workforce. View Details
Keywords: Cost Management; Groups and Teams; Organizational Structure; Performance Efficiency; Management Systems; Japan
Cooper, Robin. "Higashimaru Shoyu Company, Ltd. (A): Price Control System." Harvard Business School Case 195-050, August 1994.
- June 2009 (Revised April 2017)
- Teaching Note
Merck: Managing Vioxx (A)-(G)
By: Robert Simons and Natalie Kindred
Teaching Note for [109080], [109081], [109082], [109083], [109084], [109085], and [109086]. View Details
- 2015
- Chapter
Optimal Process Control of Symbolic Transfer Functions
By: Christopher Griffin and Elisabeth Paulson
Transfer function modeling is a standard technique in classical Linear Time Invariant and Statistical Process Control. The work of Box and Jenkins was seminal in developing methods for identifying parameters associated with classical (r, s, k) transfer functions.... View Details
Keywords: Transfer Functions; Markov Processes; Stochastic Models; Process Control; Research; Information Technology
Griffin, Christopher, and Elisabeth Paulson. "Optimal Process Control of Symbolic Transfer Functions." In Proceedings of the 10th International Workshop on Feedback Computing. IEEE, 2015.
- 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.
- April 1987 (Revised January 1988)
- Background Note
Managing Information Technology: System Development Project Management
Applegate, Lynda M. "Managing Information Technology: System Development Project Management." Harvard Business School Background Note 187-149, April 1987. (Revised January 1988.)
- February 2014 (Revised August 2014)
- Case
3D Systems
By: Karim R. Lakhani and David Lane
In late 2013, Rajeev Kulkarni needed to decide how best to facilitate the emergence of a broad base of users and content to promote the sale of 3D Systems' consumer-focused 3D printers. As yet, neither the company nor users had identified an indispensable application... View Details
Keywords: 3D Printing; Business Ecosystems; 3D Systems; Growth and Development Strategy; Marketing Strategy; Copyright; Two-Sided Platforms; Product Development; Customization and Personalization; Manufacturing Industry
Lakhani, Karim R., and David Lane. "3D Systems." Harvard Business School Case 614-035, February 2014. (Revised August 2014.)
- August 2016 (Revised May 2018)
- Module Note
Strategy Execution Module 1: Managing Organizational Tensions
By: Robert Simons
This module reading lays the foundation for executing strategy using performance measurement and control systems. Properly applied, these systems can overcome the organizational blocks that impede the potential of all people who work in modern organizations. This... View Details
Keywords: Management Control Systems; Implementing Strategy; Strategy Execution; Performance Measurement; Profit Planning; Organization Design; Profitable Growth; Management Attention; Organizational Conflict; Human Behavior; Strategy; Ethics; Goals and Objectives; Organizational Design; Management Analysis, Tools, and Techniques; Performance; Measurement and Metrics
Simons, Robert. "Strategy Execution Module 1: Managing Organizational Tensions." Harvard Business School Module Note 117-101, August 2016. (Revised May 2018.)
- 1999
- Book
Design of Cost Management Systems
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. Design of Cost Management Systems. 2nd ed. Upper Saddle River, NJ: Prentice Hall, 1999.
- August 1982 (Revised June 1985)
- Background Note
Note on Management Control Systems, Introduction
Dearden, John. "Note on Management Control Systems, Introduction." Harvard Business School Background Note 183-041, August 1982. (Revised June 1985.)
- Article
Managing Information Systems by Committee
By: R. L. Nolan
Nolan, R. L. "Managing Information Systems by Committee." Harvard Business Review 60, no. 4 (July–August 1982).