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Introducing change is a difficult issue facing all health care systems. The use of various clinical governance levers can facilitate change in health care systems. The purpose of this paper is to define clinical governance levers, and to illustrate their use in a large-scale transformation.

The empirical analysis deals with the in-depth study of a specific case, which is the organizational model for Ontario’s cancer sector. The authors used a qualitative research strategy and drew the data from three sources: semi-structured interviews, analysis of documents, and non-participative observations.

From the results, the authors identified three phases and several steps in the reform of cancer services in this province. The authors conclude that a combination of clinical governance levers was used to transform the system. These levers operated at different levels of the system to meet the targeted objectives.

To exercise clinical governance, managers need to acquire new competencies. Mobilizing clinical governance levers requires in-depth understanding of the role and scope of clinical governance levers.

This study provides a better understanding of clinical governance levers. Clinical governance levers are used to implement an organizational environment that is conducive to developing clinical practice, as well as to act directly on practices to improve quality of care.

The purpose of this article is to explore how the strategic change following a corporate takeover impacted the nature and extent of use of the firm's management control systems (MCS), in particular its performance measurement system (PMS).

This paper uses Michael Porter's theory of competitive advantage and Robert Simons' levers of control framework to illustrate and interpret changes in the PMS within an Australian multinational subsidiary following its takeover by an overseas corporation. To provide empirical evidence on this issue, face‐to‐face interviews and archival data are used.

The findings reveal that the takeover resulted in changes in the firm's competitive forces (threat of potential entrants, bargaining power of buyers, threat of substitute products or services, bargaining power of suppliers, and rivalry among existing firms), and therefore the firm altered its strategy to change the rules of competition in its favor. Corresponding to the strategic change, the PMS was affected, with specific implications on Simons' four levers of control: interactive, diagnostic, beliefs, and boundary systems.

The findings suggest that a corporate takeover is an important phase for any organization, as it involves a change in the competitive environment and strategy, and needs to be facilitated by a change in the MCS to create and sustain superior performance.

This case study demonstrates how interactive and beliefs systems work together with diagnostic and boundary systems in the context of change in an organization. Past research devoted to strategic change and MCS has not documented this phenomenon.

This study aims to reinforce the important role of management control systems (MCSs) in managing change through adopting a unique approach to the conceptualisation of Simons’ (1995) levers of control, specifically focussing on the enabling (beliefs and interactive) and constraining (boundary and diagnostic) levers of control and empirically examining their association with management innovation and organisational performance.

A mail survey questionnaire was used to collect data, with the Dillman (2007) tailored design method used in regards to the development of questions, and the personalisation and distribution procedures. A total of 645 questionnaires were distributed to either the Financial Controller or Chief Financial Officer of manufacturing business units identified in the OneSource database.

The findings reveal that the use of enabling controls was directly associated with organisational performance and with three management innovation dimensions (new structures, processes and practices) with new structures positively associated with organisational performance. It was also found that the use of constraining controls was indirectly, through the extent of adoption of new management techniques, associated with organisational performance.

The findings have important implications for managers in respect to how they use controls to enhance innovation and organisational performance.

The findings highlight the importance of the use of MCS, specifically both enabling and constraining controls, in facilitating change (management innovation) and performance. Hence, the findings provide empirical evidence in support of Simons’ (1995, 2000) theoretical assertion that the levers coexist to provide benefits to organisations.

The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change.

This paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature.

The VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change.

The evaluation of current management control systems produces specific suggestions for improving the levers of control framework

The VSM has not previously been aligned with management control frameworks.

Tremendous change has taken place in organisational structures, networks and strategy over the past 25 years. Yet, a strategic management framework developed 25 years ago has increased in popularity among researchers in the past decade. This paper aims to review how Simons’ Levers of Control (LOC) framework has been used in empirical research studies over the past 25 years.

The findings are based on electronic database searches of papers adopting Simons’ framework published in accounting and management journals.

A total of 45 empirical studies adopting the LOC framework are presented chronologically by research method. The review highlights the far greater use of the framework in qualitative compared to quantitative studies. Qualitative studies have extended the application of the framework to broader organisational issues such as sustainability, environmental accounting and inter-organisational controls. The quantitative studies have mainly sought to add to our understanding of the antecedents and outcomes of the use of interactive control systems.

This paper furthers our understanding of Simons’ framework by synthesising and analysing the literature over 25 years. It provides insight into the varying interpretations of the concepts underlying the framework in empirical studies including differences in operationalisation of the concepts in quantitative studies. In addition, it highlights the application of the framework beyond the original domain in which it was developed. Fruitful areas for future research are pointed to in the paper.

Investigates the management of change in a UK manufacturing company and reports data gathered from two sources within the company ‐ interviews carried out on‐site with senior managers concerning key managerial practices enacted by the company and self‐report questionnaires completed by employees. Uses data collected at two time points, approximately two years apart. Observes, from the findings, a common internal desire for organizational change, especially from a product/market perspective: efforts have been made to improve internal communications and re‐design certain jobs. Finds that emphasis on quality initiatives has been enhanced by greater customer focus, improved product appearance and better measurement of quality. Notes that changes in human resource management have included the formalization of issues such as training, the introduction of a novel performance appraisal scheme for managers and technical specialists, and the active pursuance of Investors in People accreditation.

Crisis response has emerged as a salient concern for firms in the onset of COVID-19. While research suggests that resilience is critical during such disruptions, there remains a need to examine how firms build resilience during evolving situations. This study focuses on resiliency created through operational flexibility and examines how firms developed resiliency to COVID-19 through an adaptation of three technology-based levers of flexibility: change in a firm's product and service offerings, the channel it uses for sales and the location of a firm's workforce.

This study uses a unique cross-sectional dataset generated from a survey administered by a reputable financial institution, from March 20 to June 20, during the inception of COVID crisis. This study uses ordinary least squares to analyze data from 6,076 firms across 20 countries.

Results indicate that flexibility through a combination of a change in a firm's product and service offerings, with movement to selling through a digital channel, had a positive impact on firm sales. However, flexibility through a combination of change in product and service offerings with workforce location changes had negative impacts. Robustness analysis indicates that negative impacts worsen in countries with higher digitization and in manufacturing and retail firms as compared to service firms, indicating the inflexibility of physical goods–based business models. Results highlight dimensions through which technology-based flexibility can take place and the benefits of flexibility on firm performance.

This study provides managerial insights into technology-based operational flexibility mechanisms that can be employed for building performance resilience during unexpected disruptions. Research findings inform firms facing supply chain challenges and inflation pressures of business today.

A major report on management development in Australia raises new questions about how it will be implemented. Many factors have been found to contribute to the successful implementation of new policies and programmes. One of the keys to successful programmes of change management development is the involvement of managers in action learning. Uses a content analysis methodology to examine the coherence among the Karpin report’s recommendations and the research evidence to support them. Examines two levers for change ‐ cultural diversity and management learning ‐ as case studies for future management development programmes, using action learning. Suggests that action learning, as a cyclical, management‐development process, could be used to: review their (implicit) models of change; use a problem‐based methodology and check out the types of interventions that are planned for implementation action, and then consider what they learnt from implementing the report’s recommendations. Uses case study data from one industry to develop a model of implementation of a report through action learning.

The purpose of this paper is to report the formative evaluation results from the Association for Supervision and Curriculum Development Healthy School Communities (HSC) pilot project.

This study utilized 11 HSC pilot sites in the USA (eight sites) and Canada (three sites). The evaluation question was “What are the levers of change in a school community that allow for the initiation and implementation of best practice and policy for improving school health?” Pre- and post-site visits along with in-depth interviews with school teams, teachers, students, administrators, community stakeholders and other involved individuals, school site report reviews, Healthy School Report Card results and school improvement plans were used for evaluation purposes.

This study identified nine levers of change: principal as leader of the HSC efforts; active and engaged leadership; distributive team leadership; effective use of data for continuous school improvement; integration of the HSC process with the school improvement process; ongoing and embedded professional development; authentic and mutually beneficial community collaborations; stakeholder support of the local HSC effort; and creation or modification of school policy related to HSC that increased the likelihood that school improvement via health promotion would be pursued and sustained.

Owing to the qualitative methods used in this study and the number of schools in the pilot project, the research results may lack generalizability. Therefore, researchers are encouraged to test the proposed evaluation question further.

This study has implications for schools seeking to create sustainable, systemic integration of health and education for effective health-promoting schools and continuous school improvement.

This study provides evidence that integration of health and education can become a sustainable and integral part of a school’s culture.

The purpose of this study is to test two common assumptions underlying the success of total quality management (TQM): that change occurs as training imparts new knowledge needed by employees to effectively participate in the intervention, and that employees then receive the organizational support needed to translate this knowledge into new job behaviors and organizational practices that define the intervention.

A survey was completed by 216 employees of a large US company 15 months after the implementation of a Fsix sigma quality improvement program. Respondents were asked to indicate the extent to which they had the skills and resources needed for successful participation in six sigma (success expectancies).

Results showed that employees as a group had low expectancies for both skills and resources, but that expectancies were significantly higher for program participants than for non‐participants.

The primary implication of this finding for change agents is the need to examine and understand employee expectancies for success and how they are affected by training and ongoing participation. Monitoring employee expectancy beliefs regarding the confidence, knowledge, and resources needed for successful participation allows training, facilitation, and oversight to be targeted in terms of who needs what and when.

This study tests two common assumptions underlying the success of TQM.