Publications

02 Oct 2012
First Look

First Look: October 2

an instrumental variables and a simultaneous equations approach. Finally, we show that the relation is driven by both the social and the environmental dimension of CSR. Read the paper:... View Details

Keywords: Sean Silverthorne

January 1991 (Revised March 1992)
Case

USA Today

By: Robert L. Simons

USA Today is a national newspaper struggling to achieve profitability. This case focuses on the use of management control systems to identify emerging opportunities and the formulation of new strategies. The interactive system used by top managers--the Friday... View Details

Keywords: Strategy; Competitive Advantage; Management Analysis, Tools, and Techniques; Managerial Roles; Forecasting and Prediction; Growth and Development Strategy; Risk Management; Labor and Management Relations; Organizational Change and Adaptation; Risk and Uncertainty; Journalism and News Industry; United States

Find at Harvard

August 2016 (Revised December 2016)
Module Note

Strategy Execution Module 2: Building a Successful Strategy

This module reading describes the basics of building a successful strategy. Topics in this module include a discussion of the distinction between corporate and business strategy; how to conduct a SWOT analysis of market dynamics and internal capabilities; the use of... View Details

Keywords: Management Control Systems; Implementing Strategy; Strategy Execution; Business Strategy; Five Forces; Distinctive Capabilities; Emergent Strategy; Mission Statements; Strategy; SWOT Analysis; Competitive Advantage

January 2022 (Revised August 2022)
Case

Jackie Robinson: Changing the World

By: Robert Simons and Max Saffer

This case traces the rise of Jackie Robinson from the poor streets of Pasadena, California to one of the most famous people in America after he overturned the color barrier in baseball. The case describes how as a youth he excelled at basketball, football, baseball,... View Details

Keywords: Diversity; Power And Influence; Personal Characteristics; Values And Beliefs; Mission And Purpose; Sports; Entrepreneurship; Leadership; Leading Change; Personal Development and Career; United States

December 1996 (Revised October 1999)
Case

Kidder, Peabody & Co.: Creating Elusive Profits

By: Robert L. Simons and Antonio Davila

On April 17, 1994, Kidder, Peabody & Co. announced a $350 million charge against earnings resulting from the discovery of false trading profits. That same day, the termination of Joseph Jett's employment with the company was made public. By illustrating the mechanics... View Details

Keywords: Bonds; Governance Controls; Crime and Corruption; Financial Reporting; Profit; Financial Strategy

June 2010 (Revised April 2011)
Case

Continental Media Group: Business Highlights

By: Robert L. Simons and Kathryn Rosenberg

Continental Media Group has a series of business reviews struggling to achieve profitability. This case focuses on the use of management control systems to identify emerging opportunities and the formulation of new strategies. The interactive system used by top... View Details

Keywords: Accounting; Governance Controls; Management Systems; Risk Management; Business Strategy; Publishing Industry

02 Sep 2008
First Look

First Look: September 3, 2008

Exercise of Leadership, a New Model Authors:Werner Erhard, Michael C. Jensen, Steve Zaffron, Kari L. Granger Abstract This paper is the (pre-course) introduction document to an experimental course developed View Details

Keywords: Sean Silverthorne

09 Nov 2010
First Look

First Look: November 9, 2010

Authors:Werner Erhard, Michael C. Jensen, and Kari L. Granger Abstract The sole objective of our ontological approach to creating leaders is to leave students actually being leaders and exercising leadership effectively as their natural... View Details

Keywords: Sean Silverthorne

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

Find at Harvard

December 1997
Case

Making the Grade (A)

By: Robert L. Simons

Focuses on the dilemma of a young professor at a graduate school of business. He must decide what final grade to give a student who has worked extremely hard, but he is constrained by the school's "forced curve" grading policy. Designed to explore the multiple purposes... View Details

Keywords: Design; Management Systems; Performance Evaluation; Motivation and Incentives; Education Industry

April 2012 (Revised February 2017)
Case

Dovernet

By: Robert Simons and Natalie Kindred

This case illustrates the implications of using stringent performance measurement systems to create performance pressure, motivate employee achievement, and sharpen a firm's competitiveness. It opens by describing the downsides of the ruthlessly competitive culture at... View Details

Keywords: Motivation and Incentives; Information Technology; Competitive Advantage; Decision Choices and Conditions; Organizational Culture; Performance Evaluation; Compensation and Benefits; Web Services Industry; Information Technology Industry; Vancouver

May 1992 (Revised January 2000)
Supplement

ABB: Accountability Times Two (B)

By: Robert L. Simons

Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB... View Details

Keywords: Multinational Firms and Management; Conflict Management; Complexity; Sweden; Switzerland

November 2016 (Revised December 2016)
Module Note

Strategy Execution Module 13: Identifying Strategic Risk

This module reading begins by describing the three sources of strategic risk—operations risk, asset impairment risk, and competitive risk—and demonstrates how these risks can undermine an entire business. To assist in the identification of these risks, the risk... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Risk Assessment; Operational Control; Asset Impairment; Franchise Risk; Fraud; Strategy; Information Management

September 2016 (Revised March 2017)
Module Note

Strategy Execution Module 3: Using Information for Performance Measurement and Control

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

February 2021 (Revised June 2023)
Case

Henry Ford: Changing the World

By: Robert Simons and Max Saffer

This case traces the rise of Henry Ford from a small farm in Michigan to the controlling shareholder of the Ford Motor Company. The case describes how Ford, as young man, acquired engineering skills and the risks he took as he built and marketed one of the first... View Details

Keywords: Technology; Entrepreneurship; Personal Characteristics; Business Startups; Management; Success; Values and Beliefs; Technological Innovation; Personal Development and Career; Auto Industry; United States; Michigan

2008
Working Paper

The Ontological Foundations of Leadership and Performance: Being a Leader, and the Effective Exercise of Leadership, A New Model

By: Werner Erhard, Michael C. Jensen, Steve Zaffron and Kari L. Granger

This paper is the (pre-course) introduction document to an experimental course developed by the authors and taught at the U. of Rochester Simon School of Business. The intention of the course is to leave the participants actually being leaders and being able to... View Details

Keywords: Transformation; Business Education; Knowledge; Leadership Development; Leadership Style; Performance Effectiveness; Attitudes; Behavior; Perspective

March 1990 (Revised October 1999)
Case

Mary Kay Cosmetics: Sales Force Incentives (A)

By: Robert L. Simons and Hilary Weston

Describes the incentive system by which Mary Kay Cosmetics motivates the sales force of 200,000 independent agents who comprise the firm's only distribution channel. Illustrates the powerful effect on sales-force behavior that results when creative types of employee... View Details

Keywords: Motivation and Incentives; Cost Management; Salesforce Management; Distribution Channels; Beauty and Cosmetics Industry; United States

Other Article

My Favorite Slide: The Entrepreneurial Gap Applied to Health Care

By: Robert S. Kaplan and Robert Simons

Value-based health care increases physicians’ accountability for patient outcomes. Many have resisted, claiming that patient outcomes are influenced by many forces outside their control, such as patient’s compliance with post-acute and rehab care. The difference... View Details

Keywords: Health Care and Treatment; Outcome or Result; Motivation and Incentives

Read Now

June 2005 (Revised March 2017)
Teaching Note

Siebel Systems: Organizing for the Customer

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