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This paper aims to analyze the relationship between the use of management control systems (MCSs) and innovativeness in start-ups pursuing product innovation (PI), business model innovation (BMI) or ambidextrous innovation (both PI and BMI ).

This paper reports on survey data collected at 143 European start-ups using a structured questionnaire sent to a member of the top management team at each firm.

The authors find that the control levers and their interdependencies associated with increased innovativeness significantly differ between the different forms of innovation.

The study provides important guidance for entrepreneurs so that they can effectively support their innovation agenda with the MCSs tailored to their needs.

This research contributes to a growing literature that shows the positive role of MCSs in innovative and entrepreneurial processes. It adds to the understanding of the multifaceted nature of innovation and the crucial importance of BMI and ambidextrous innovation for the success of start-ups.

The purpose of this paper is to identify the complementariness and tensions in the use of management control systems diagnostically and interactively, using a budgetary control example, drawing empirical evidence from a clustered firm, “Pattern On”, which is engaged in the manufacture of apparels.

This paper uses the qualitative methodology and case study approach. Face-to-face in-depth interviews were carried out as the main source of data collection, supplemented by an analysis of internal documents.

The field data from this study shows that both diagnostic and interactive controls appear in the clusters of PatternOn. However, the extent of use, the way they are perceived by employees, consequences, complementariness and tensions differ among the clusters. It further suggests that interactive and diagnostic controls have their own positive and negative implications on organisational activities. Therefore, rather than ruling one type as superior; what is best depends on the particular organisational circumstances.

This paper is a useful addition to the current body of management accounting literature, particularly to budgeting and to the levers of the control framework and highlights the use of a domain theory in a research study.

It provides insights to practitioners regarding the simultaneous use of controls, diagnostically and interactively, and how any resulting tensions are managed.

Using a budgetary control example, this paper shows how controls are used diagnostically and interactively while emphasising the complementariness and tensions created by such levers. This is important as most prior research has explored diagnostic and interactive use in isolation, while budgetary control, as well as the role of domain theory has not been their focus.

Most, if not all, management control tools were formulated for firms employing an industrial value creation logic (i.e., Ford, McDonald’s, and Wal‐Mart). We argue that given the growth, both in number and importance, of firms employing a knowledge value creation logic (i.e., Accenture, Goldman Sachs, and Clifford Chance) and firms employing a network logic (i.e., Verizon, eBay, and Expedia) that these control tools should be revisited in light of this potentially critical contingency. This paper outlines the key characteristics of knowledge intensive firms and network service firms and then examines how these contingencies impact Simons’ (1995) Levers of Control and Kaplan and Norton’s (1996) Balanced Scorecard. We find that whilst each lever/perspective is still relevant for each value creation logic, the relative importance and thus intensity of use should vary between logics.

The purpose of this paper is to explore how the emphases given to the levers of control when monitoring product development (PD) are combined with each other, with the type of PD strategy formation and with the degree of innovativeness experienced by the firm. Moreover, the paper aims at identifying those configurations that are equifinal and superior to others in terms of PD and organizational performance.

Data (n = 468) are collected through a structure written questionnaire and analyzed through cluster analysis. Robustness tests investigate the stability of the results across different cluster method choices.

The paper unravels three configurations: A framing firms cluster, a fatalist firms cluster and a meticulous firms cluster. The first and the third cluster outperform the second cluster in terms of performance.

Limitations of the paper relate to the possible response bias, the measurement of the variables, the subjectivity in cluster method choices and the static and non-causal nature of results. Future studies are called to validate the findings.

Firms with a partially intended and partially emergent PD strategy formation process and high innovativeness should place high emphasis to the PD beliefs and boundary systems. Firms with a prevailing intended PD strategy formation and a medium innovativeness should emphasize diagnostic and interactive control systems for PD.

In contrast to previous studies, this paper addresses the peculiarities of one specific control problem, i.e. the conflicting control demands that management has to address in PD.

In many industries (e.g. cars and clothing) manufacturing complexity and unpredictability have increased over the last couple of years because of an increasing variety of products and shortening product life cycles. At the same time the manufacturers in these industries appear to have more problems with maintaining high quality levels. This paper aims to develop a methodology to study the effects of these developments on quality management systems.

At three European automotive manufacturers the two trends have been studied by means of a case study approach. Simons' four levers of control model is utilised to categorise and interpret the results of the case studies.

The application of a management control model in the field of quality management is found to be useful in explaining what changes are necessary to maintain high quality levels. From the case studies in the automotive sector it is concluded that there is a shift in quality management systems from a diagnostic towards a more interactive approach. This is in line with what can be expected as a result of the increasing uncertainty in the automotive sector, caused by shortening life cycles of car models and smaller batch sizes.

This research presents a novel application of Simons' four levers of control model to the field of quality management. Based on the experience with three case studies at European automotive manufacturers, this approach seems to have potential.

This paper aims to examine the levers of control (LOC) framework in the context of managing projects. The authors explore the impact of diagnostic systems, interactive systems, beliefs systems and boundary systems on project performance and explore the association between control levers.

Using data gathered from 113 project managers representing 38 organizations, the authors used the partial least squares path modelling algorithm to analyse the data.

The analysis validates the LOC framework in the context of managing projects and reveals the interrelatedness of control systems and their impact on project performance.

The conclusions support the current emphasis on performance reporting and change control and highlight the need to consider the interdependencies between control levers.

This study re-conceptualizes project control by using the LOC framework in the context of managing projects as temporary organizations. This provides a model for investigating and understanding project management control systems that consider the interaction of control mechanisms. Furthermore, the associations between the four control systems and project performance are examined, rather than individual mechanisms in isolation.

The aim of this paper is to confront the Balanced Scorecard (BSC) with Simons’ levers of control model and to discuss its role in the various phases of the strategic process. The authors examine the role of the BSC as a tool of interactive and diagnostic control by making a distinction between its design phase and its phase of use.

An action research approach, based on two cases, was used to investigate the role of the balanced scorecard in strategic processes.

The results show that the BSC generates a process of collective elucidation favouring the forming of emergent strategies and a process of control of the change favouring the collective representations on the strategy. The BSC thus seems to be a relevant tool for interactive control during its implementation stage. On the other hand, the authors’ observations also show the failure of the BSC as a system of diagnostic control and of interactive control during its using stage. Ultimately, it is shown that the model of Simons provides the BSC with a relevant theoretical framework to clarify the practice of strategic control.

The study highlights the interest of field studies, and more particularly, processuals and longitudinal approaches, in management accounting research.

The study of two cases underlines the strategic contribution of the BSC by highlighting its role in building a strategy.

The field study allows us to observe how the design of a management control tool such as the BSC occurs during the strategy‐forming phase.

The purpose of this paper is to describe four levers that managers can use to effectively implement strategy.

Draws on the performance management literature, in particular Simons' levers of control framework, to describe and illustrate practical examples of diagnostic, belief, boundary, and interactive controls.

To fully realize the potential of their firm's strategy, managers need to get the levers to work in concert. Failure to accomplish this may result in underperformance, a loss of reputation, or even extinction.

To successfully implement their firm's strategy, managers must: get employees to buy into the firm's belief system; delineate those activities that may place their firm in jeopardy and declare these off limits to employees; communicate strategy to employees by developing metrics, setting targets, and aligning incentive; and become personally involved in those decisions which relate to strategic threats and opportunities in order to shape the firm's future direction.

Provides current examples of each of the four levers and articulates how they need to inter‐relate with one another.

BMW 801A/1 The engine is a radial, air‐cooled, fourteen‐cylindcr, double‐bank motor of 42 litres capacity, 6–5/1 compression ratio and 156 mm. bore and stroke.

TWENTY‐FIVE years ago, the gas turbine was successfully applied to aircraft propulsion for the first time and it was not long after this event that powerful engines of reasonable efficiency appeared. In strong contrast with the early success of large engines, the evolution of equally efficient small engines has proved both difficult and protracted. That few of the major manufacturers have persisted with their development may be surprising but is also indicative of the technical problems involved. Thus it reflects great credit upon Turboméca that they have produced the first turbines to offer a serious challenge to piston engines for small aircraft installations. In this connection, the Astazou occupies a significant position as the first small propeller turbine to achieve any real measure of success, and it has been developed progressively to maintain its early lead over competitors. Consequently this engine was the obvious choice to power the Turbo‐Skyvan.