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  • All HBS Web  (2,249)
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    • News  (376)
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  • 1995
  • Book

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

By: R. Simons
Keywords: Management Systems
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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.
  • 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.
  • 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.)
  • 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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"Management Control Process - Online Tutorial." Harvard Business School Tutorial 107-706, September 2006.
  • 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.)
  • Teaching Interest

Financial Reporting and Control

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
  • 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.)
  • 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
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Mikes, Anette. "Accounting, Risk Management and the Aftermath of a Control Debacle." 2008.
  • 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.
  • 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 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
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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.)
  • 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
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Tushman, Michael L., and Daniel Radov. "Hermes Systems." Harvard Business School Case 400-056, December 1999. (Revised September 2004.)
  • November 1992 (Revised January 2002)
  • Case

Process Control at Polaroid (A)

By: H. Kent Bowen and Steven C. Wheelwright
Describes the initial efforts at a film production plant to shift from a traditional QC inspection mentality to a worker-based process control mentality. Students can prepare SPC charts, propose actions needed, and combine steps into an overall action plan. View Details
Keywords: Management Systems; Operations; Quality; Factories, Labs, and Plants; Business Processes; Change Management; Consumer Products Industry; Manufacturing Industry
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Bowen, H. Kent, and Steven C. Wheelwright. "Process Control at Polaroid (A)." Harvard Business School Case 693-047, November 1992. (Revised January 2002.)
  • June 2012
  • Article

The Transparency Paradox: A Role for Privacy in Organizational Learning and Operational Control

By: Ethan S. Bernstein
Using data from embedded participant-observers and a field experiment at the second largest mobile phone factory in the world, located in China, I theorize and test the implications of transparent organizational design on workers' productivity and organizational... View Details
Keywords: Transparency; Privacy; Organizational Learning; Operational Control; Organizational Performance; Chinese Manufacturing; Field Experiment; Rights; Interpersonal Communication; Management Practices and Processes; Ethics; Corporate Disclosure; Performance Productivity; Boundaries; Organizations; Social and Collaborative Networks; Labor and Management Relations; Power and Influence; Manufacturing Industry; China
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Bernstein, Ethan S. "The Transparency Paradox: A Role for Privacy in Organizational Learning and Operational Control." Administrative Science Quarterly 57, no. 2 (June 2012): 181–216.
  • October 1984
  • Background Note

Goals: The Problem of Balancing Multiple Constituencies

By: Joseph L. Badaracco Jr. and Richard R. Ellsworth
Keywords: Goals and Objectives; Problems and Challenges; Balance and Stability
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Badaracco, Joseph L., Jr., and Richard R. Ellsworth. "Goals: The Problem of Balancing Multiple Constituencies." Harvard Business School Background Note 385-187, October 1984.
  • November 1983 (Revised June 1994)
  • Case

Controls at the Sands Hotel and Casino

Describes the controls used in the casino over the blackjack game and cash stocks, and movements of cash. Also describes the results measures available in the casino and their limitations for control purposes. View Details
Keywords: Management Systems; Accounting; Entertainment and Recreation Industry; United States
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Merchant, Kenneth A. "Controls at the Sands Hotel and Casino." Harvard Business School Case 184-048, November 1983. (Revised June 1994.)
  • June 2005 (Revised March 2017)
  • Teaching Note

Siebel Systems: Organizing for the Customer

By: Robert Simons
Teaching Note to (103-014). The Siebel Systems case describes the unusual accountability and organizing choices made by managers of a successful, rapidly growing software development company. The case is set in 2002, but details the critical decisions made by founder... View Details
Keywords: Management Control Systems; Execution; Organization Design; Structure; Job Design; Diagnostic Control Systems; Customers; Strategy; Organizational Design
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Simons, Robert. "Siebel Systems: Organizing for the Customer." Harvard Business School Teaching Note 105-079, June 2005. (Revised March 2017.)
  • August 2019 (Revised October 2019)
  • Case

Systems Design West

By: Richard Ruback and Royce Yudkoff
Jenn Braus (HBS 2013) was halfway through the 90-day exclusivity period for her proposed acquisition of Systems Design West (SDW). She had completed her business and accounting due diligence. Just as she was about to ask her lawyer to begin drafting the purchase... View Details
Keywords: Acquisition; Price; Negotiation Offer; Decision Making
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Ruback, Richard, and Royce Yudkoff. "Systems Design West." Harvard Business School Case 220-004, August 2019. (Revised October 2019.)
  • 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
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