A Conceptual Development of Simons’ Levers of Control Framework

By Sophie Tessier, D. Otley. 2012

437 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Organizational Behavior and Human Resource Management

View Paper: https://www.semanticscholar.org/paper/41234fffa39379f2916e27f6b166c23f11468a7d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Umit Sezer Bititci
2. Marisa Smith
3. D. Otley
4. Klaus Derfuss

In Management Information Systems

1. Marisa Smith
2. Umit Sezer Bititci
3. D. Otley
4. Klaus Derfuss
5. Matthew Hall

In Organizational Behavior and Human Resource Management

1. Umit Sezer Bititci
2. Marisa Smith
3. D. Otley

Citations in the corpus

• The contingency theory of management accounting and control: 1980–2014 (2016, result): “He focussed on a much wider set of controls than most previous studies (categorized into diagnostic, interactive, beliefs and boundary controls) although his formulation has proved to be somewhat problematic as identified and then improved by Tessier and Otley (2012).”
• Interplay between performance measurement and management, employee engagement and performance (2017, background): “Based on the above discussion the organisational control, management control and performance measurement theories agree that social and technical-controls co-exist; thus they need to be considered simultaneously (Cardinal et al, 2004; Bititci et al., 2012; Tessier and Otley, 2012).”