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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



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.




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.


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.



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