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Simons’ Levers of Control Framework: Commensuration within and of the Framework

Advances in Management Accounting

ISBN: 978-1-78714-530-6, eISBN: 978-1-78714-529-0

ISSN: 1474-7871

Publication date: 3 July 2017

Abstract

Originality/value

Our approach to resolving tensions arising from inconsistencies in the empirical definitions of LoC differs from others in that we focus on the strategic variables underlying the framework to define the conceptual core. We believe this approach offers greater potential for commensuration at the level of the constructs within the framework and the framework itself.

Keywords

Acknowledgements

Acknowledgments

We would like to thank Professor Bob Scapens, participants at European Network for Research in Organisational and Accounting Change (ENROAC) Galway June 2015, Management Accounting Section Conference Orlando January 2014, EIASM Manufacturing Accounting conference Helsinki June 2012, Irish Accounting and Finance Association conference Galway May 2012 and Management Accounting Research Group conference Aston November 2011 for helpful comments on earlier versions of the paper.

Citation

Curtis, E., Lillis, A.M. and Sweeney, B. (2017), "Simons’ Levers of Control Framework: Commensuration within and of the Framework", Advances in Management Accounting (Advances in Management Accounting, Vol. 28), Emerald Publishing Limited, Bingley, pp. 87-121. https://doi.org/10.1108/S1474-787120170000028004

Publisher

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Emerald Publishing Limited

Copyright © 2017 Emerald Publishing Limited