Analysis of papers on Simon´s Levers of Control model on international literature during the period of 1995 to 2007
DOI:
https://doi.org/10.11606/rco.v3i7.34748Keywords:
Simons, Levers of Control, Interactive useAbstract
The dimension of Management control system (MCS) use proposed by Simons is considered innovative because it strengthens the MCS role as a strategy inducer, so it has the possibility to be studied in researches that explain the companies different performances. This importance can be verified in the papers that used, partially or fully, the framework Levers of Control during the period of 1995 to 2007, which were published in the main international magazines of Management Accountancy and Strategy, lacking any correspondence in the national literature. This article had as its objective to identify which contributions the studies published in the international literature about the model Levers of Control could bring to the research in Management Accountancy in Brazil. The paper has as its main contributions to provide a deep analysis of the theoretical model and to consolidate the empirical results about the construct. According to the methodological point of view, the paper is taken as a bibliographic analisys added by a critical analysis of the results of researches. The results of this analysis showed that most of the model was validated empirically, although some researches brought up different results. Another finding is that the researches had no continuity and because of that it is concluded that the model has great potential to be validated in Brazilian researches. It is recommended the study of the model in association with constructs of Strategy and Organizational Behavior, assuming that it can be only a part of a greater framework.Downloads
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