The interplay of different levers of control: A case study of introducing a new performance measurement system

By Tero-Seppo Tuomela. 2005

484 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/d043fe5bdea8c48fd2b09e530d52c64f3ec66a4b

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In Management Information Systems

In Organizational Behavior and Human Resource Management

Citations in the corpus

A contingency theory perspective on the risk management control system within Birmingham City Council (2009, unknown): “Using exploratory case study based research, the aim is to extend our knowledge of public sector risk management systems via an in-depth analysis of how the management control systems are used, as opposed to whether they are used (Tuomela, 2005).”
Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments? (2012, background): “…the bottom-up 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.,…”
"Continuous" budgeting: Reconciling budget flexibility with budgetary control (2010, background): “Whatever corporate managers intend, the success of attempts to deploy a number of levers of control simultaneously ultimately depends on how effectively operational managers interpret the patterns of control they are expected to apply, and how they use their discretion in doing so (Tuomela, 2005).”
Creativity and Control: A Paradox. Evidence from the Levers of Control Framework (2017, background): “Tuomela (2005) provides additional support for the idea that the levers are not employed individually, but rather work together as a system.”
A Conceptual Development of Simons’ Levers of Control Framework (2012, background): “As a result, there have been calls for these levers of control to be investigated in more depth (Collier, 2005; Nixon and Burns, 2005) and more recent papers now include all four levers (Granlund and Taipaleenmäki, 2005; Marginson, 2002; Mundy, 2010; Tuomela, 2005; Widener, 2006).”
Contemporary Performance Measurement Systems: A Review of Their Consequences and a Framework for Research (2012, background): “Research evidence suggests that CPM systems help managers learn about how to best improve their performance when appropriate feedback mechanisms are in place (Tuomela, 2005).”
Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice (2011, background): “This can be a risk when changing the strategy rapidly (see Tuomela, 2005, arguing that it is important with interactive control systems).”
In Search of Management Accounting Theory (2009, methodology): “Malmi et al., 2004; Tuomela, 2005; see also Labro & Tuomela, 2003) commit to strong interventional actions in the case organizations, and the researchers actively participate in the innovation process of new management control constructs.”