An Empirical Analysis of the Levers of Control Framework

By Sally K. Widener. 2007

929 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/66012b363c7ac16d82b2214ebc6f6313c500a7e9

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. Matthew Hall
2. R. Speklé
3. J. Bisbe
4. D. Otley
5. Robert H. Chenhall
6. F. Verbeeten
7. H. Schoch
8. K. Baird

In Management Information Systems

1. Matthew Hall
2. J. Bisbe
3. R. Speklé
4. S. Su
5. D. Otley
6. H. Schoch
7. K. Baird
8. F. Verbeeten

In Strategy and Management

1. Matthew Hall
2. F. Verbeeten
3. R. Speklé
4. J. Bisbe
5. H. Schoch
6. K. Baird
7. S. Su
8. D. Otley

Citations in the corpus

• Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? (2012, background): “…development of innovative initiatives and unanticipated emergent strategies (Bisbe and Otley, 2004; Henri, 2006; Simons, 1995; Tuomela, 2005; Widener, 2007); as well as assisting in the revision or (re)formulation of intended strategies (Bourne et al., 2000; Campbell et al., 2008; Gimbert…”
• Short and Long Translations: Management Accounting Calculations and Innovation Management (2009, background): “Management control systems can be enabling for corporate activities (Ahrens & Chapman, 2004, 2007), and Simon’s ‘levers of control’ framework (1987, 1990, 1991, 1994, 1995) suggests that interactive use of management control systems stimulates innovation (Bisbe & Otley, 2004; Widener, 2007).”
• The design and use of performance management systems: An extended framework for analysis (2009, methodology): “Importantly, the LOC framework provides a typology for alternative uses of the MCS that is widely viewed in the literature as meaningful and helpful (e.g. Abernethy and Lillis, 2001; Bisbe et al., 2007; Bisbe and Otley, 2004; Henri, 2006; Widener, 2007).”
• The moderating effect of organisational life cycle stages on the association between the interactive and diagnostic approaches to using controls with organisational performance (2015, methodology): “Similarly, previous studies have reported that strategic uncertainty is linked with organisational performance (Widener, 2007; Zahra et al., 2002).”
• Social capital and management control systems: A study of a non-government organization (2010, positive): “that different controls can operate collectively (Widener, 2007).”
• The Impact of Management Control on Employee Motivation and Performance in the Public Sector (2018, methodology): “This method was recommended and used in a number of accounting studies (see e.g. de Baerdemaeker & Bruggeman, 2015; Maas & Matejka, 2009; Widener, 2007) and is recommended for theory-testing studies (Hair, Ringle, & Sarstedt, 2011).”
• Creativity and Control: A Paradox. Evidence from the Levers of Control Framework (2017, positive): “Widener (2007) empirically shows that the levers are related and complementary.”
• THE USE OF PERFORMANCE MEASUREMENT SYSTEMS IN THE PUBLIC SECTOR: EFFECTS ON PERFORMANCE (2014, methodology): “A partial application of SEM-techniques like the one we use is not unprecedented in the accounting literature (see for instance Chong & Johnson, 2007; Hartmann, 2005; Widener, 2006, 2007).”