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      by Robert L. SimonsRemove by Robert L. Simons →

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      • May 1992 (Revised January 2000)
      • Supplement

      ABB: Accountability Times Two (A)

      By: Robert L. Simons
      Describes the complexity of setting and reconciling performance targets in a global, matrix company. The president of the Finnish industry and rail transport company has received targets from two bosses--his regional superior and his business area superior. Each has... View Details
      Keywords: Performance Expectations; Complexity; Multinational Firms and Management; Finland
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      Simons, Robert L. "ABB: Accountability Times Two (A)." Harvard Business School Supplement 192-141, May 1992. (Revised January 2000.)
      • 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
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      Simons, Robert L. "ABB: Accountability Times Two (B)." Harvard Business School Supplement 192-142, May 1992. (Revised January 2000.)
      • May 1992 (Revised January 2000)
      • Case

      Asea Brown Boveri

      By: Robert L. Simons and Christopher A. Bartlett
      In 1987, two European rivals--Asea AB of Sweden and BBC Brown Boveri Ltd. of Switzerland--merged to form Asea Brown Boveri. The new company employed 150,000 employees in 850 legal entities operating in 140 countries. The case describes the challenges facing Percy... View Details
      Keywords: Mergers and Acquisitions; Globalization; Problems and Challenges; Leadership Style; Selection and Staffing; Organizational Structure; Reports
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      Simons, Robert L., and Christopher A. Bartlett. "Asea Brown Boveri." Harvard Business School Case 192-139, May 1992. (Revised January 2000.)
      • May 1992 (Revised January 2000)
      • Case

      Asea Brown Boveri: The ABACUS System

      By: Robert L. Simons
      Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details
      Keywords: Financial Reporting; Profit; Business Growth and Maturation; Analytics and Data Science; Design; Accounting Audits; Growth and Development; Globalized Firms and Management; Complexity; Technology Industry
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      Simons, Robert L. "Asea Brown Boveri: The ABACUS System." Harvard Business School Case 192-140, May 1992. (Revised January 2000.)
      • March 1992
      • Article

      The Strategy of Control: How Accounting Information Helps to Formulate and Implement Business Strategy

      By: Robert L. Simons
      Keywords: Accounting; Business Strategy
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      Simons, Robert L. "The Strategy of Control: How Accounting Information Helps to Formulate and Implement Business Strategy." CA Magazine (March 1992), 44–50.
      • May 1991
      • Teaching Note

      American Red Cross Blood Services: Northeast Region, Teaching Note

      By: Robert L. Simons
      Teaching Note for (9-190-078). View Details
      Keywords: Medical Devices and Supplies Industry; Health Industry; North and Central America
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      Simons, Robert L. "American Red Cross Blood Services: Northeast Region, Teaching Note." Harvard Business School Teaching Note 191-167, May 1991.
      • May 1991 (Revised February 1992)
      • Teaching Note

      Marriott Corp.: The Internal Audit Function, Teaching Note

      By: Robert L. Simons
      Keywords: Accounting Audits; Accommodations Industry
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      Simons, Robert L. "Marriott Corp.: The Internal Audit Function, Teaching Note." Harvard Business School Teaching Note 191-193, May 1991. (Revised February 1992.)
      • May 1991 (Revised March 1992)
      • Teaching Note

      USA Today, Teaching Note

      By: Robert L. Simons
      Teaching Note for (9-191-004). View Details
      Keywords: Media and Broadcasting Industry
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      Simons, Robert L. "USA Today, Teaching Note." Harvard Business School Teaching Note 191-194, May 1991. (Revised March 1992.)
      • April 1991 (Revised February 1992)
      • Teaching Note

      Central Maine Power Co.: Goals and Objectives Program (A) and (B), Teaching Note

      By: Robert L. Simons
      Keywords: Programs; Goals and Objectives; Energy Industry; Maine
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      Simons, Robert L. "Central Maine Power Co.: Goals and Objectives Program (A) and (B), Teaching Note." Harvard Business School Teaching Note 191-176, April 1991. (Revised February 1992.)
      • March 1991 (Revised February 1992)
      • Teaching Note

      IBM Corp: ""Make It Your Business"" (A) and (B), Teaching Note

      By: Robert L. Simons
      Teaching Note for (9-190-137) and (9-190-138). View Details
      Keywords: Manufacturing Industry; Consumer Products Industry
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      Simons, Robert L. IBM Corp: ""Make It Your Business"" (A) and (B), Teaching Note. Harvard Business School Teaching Note 191-171, March 1991. (Revised February 1992.)
      • February 1991 (Revised November 2010)
      • Case

      Tennessee Controls: The Strategic Ranking Problem

      By: Robert L. Simons and Dale Geiger
      Tennessee Controls has instituted a new formal asset acquisition process to rank competing proposals. Judy Starnes, the new division manager, is asked to rank three proposals by using techniques to quantify economic returns, risk, as well as the credibility of the... View Details
      Keywords: Capital Budgeting; Governance Controls; Management Systems; Strategic Planning; Mathematical Methods; Electronics Industry
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      Simons, Robert L., and Dale Geiger. "Tennessee Controls: The Strategic Ranking Problem." Harvard Business School Case 191-083, February 1991. (Revised November 2010.)
      • January 1991 (Revised March 2010)
      • Case

      Westchester Distributing, Inc. (A)

      By: Robert L. Simons and Robert Boxwell
      Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports.... View Details
      Keywords: Financial Reporting; Crime and Corruption; Corporate Governance; Governance Controls; Salesforce Management; Behavior; Motivation and Incentives; Distribution Industry; Food and Beverage Industry
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      Simons, Robert L., and Robert Boxwell. "Westchester Distributing, Inc. (A)." Harvard Business School Case 191-118, January 1991. (Revised March 2010.)
      • January 1991 (Revised March 2010)
      • Supplement

      Westchester Distributing, Inc. (B)

      By: Robert L. Simons and Robert Boxwell
      Describes the actions taken by the owner/president to resolve the dilemma. View Details
      Keywords: Crime and Corruption; Customers; Problems and Challenges; Governance Controls; Compensation and Benefits; Behavior; Distribution Industry
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      Simons, Robert L., and Robert Boxwell. "Westchester Distributing, Inc. (B)." Harvard Business School Supplement 191-119, January 1991. (Revised March 2010.)
      • 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
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      Simons, Robert L. "USA Today." Harvard Business School Case 191-004, January 1991. (Revised March 1992.)
      • January 1991 (Revised June 1999)
      • Teaching Note

      MCI Communications: Planning for the 1990s TN

      By: Robert L. Simons
      Teaching Note for (9-190-136). View Details
      Keywords: Planning; Telecommunications Industry
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      Simons, Robert L. "MCI Communications: Planning for the 1990s TN." Harvard Business School Teaching Note 191-200, January 1991. (Revised June 1999.)
      • November 1990 (Revised January 1991)
      • Background Note

      Rethinking the Role of Systems in Controlling Strategy

      By: Robert L. Simons
      Keywords: System; Strategy
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      Simons, Robert L. "Rethinking the Role of Systems in Controlling Strategy." Harvard Business School Background Note 191-091, November 1990. (Revised January 1991.)
      • October 1990 (Revised January 1992)
      • Case

      Marriott Corp.: The Internal Audit Function

      By: Robert L. Simons
      Keywords: Accounting Audits; Accommodations Industry
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      Simons, Robert L. "Marriott Corp.: The Internal Audit Function." Harvard Business School Case 191-007, October 1990. (Revised January 1992.)
      • July 1990 (Revised October 1999)
      • Case

      Nordstrom: Dissension in the Ranks? (A)

      By: Robert L. Simons and Hilary Weston
      In 1989, the performance measurement systems and compensation policies of Nordstrom Department Stores unexpectedly came under attack by employees, unions, and government regulators. The case describes the "sales-per-hour" monitoring and compensation system that many... View Details
      Keywords: Performance Consistency; Performance Evaluation; Compensation and Benefits; Motivation and Incentives; Labor Unions; Salesforce Management; Retention; Growth and Development; Industrial Products Industry; Utilities Industry
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      Simons, Robert L., and Hilary Weston. "Nordstrom: Dissension in the Ranks? (A)." Harvard Business School Case 191-002, July 1990. (Revised October 1999.)
      • July 1990 (Revised April 1998)
      • Supplement

      Nordstrom: Dissension in the Ranks? (B)

      By: Robert L. Simons and Hilary Weston
      Presents a follow-up to the (A) case. View Details
      Keywords: Rank and Position; Conflict and Resolution; Consumer Products Industry; Apparel and Accessories Industry
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      Simons, Robert L., and Hilary Weston. "Nordstrom: Dissension in the Ranks? (B)." Harvard Business School Supplement 192-027, July 1990. (Revised April 1998.)
      • March 1990 (Revised October 1999)
      • Case

      Turner Construction Company: Project Management Control Systems

      By: Robert L. Simons and Hilary Weston
      After providing a brief overview of Turner Construction Co.'s structure and project work, the case gives a detailed description of its project management control system, the IOR system. In addition to explaining the mechanics of the IOR system, the case identifies the... View Details
      Keywords: Mission and Purpose; Cost Management; Performance Evaluation; Risk Management; Strategic Planning; Planning; Management Systems; Management Teams; Construction Industry
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      Simons, Robert L., and Hilary Weston. "Turner Construction Company: Project Management Control Systems." Harvard Business School Case 190-128, March 1990. (Revised October 1999.)
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