Based on a ten-year examination of control systems in over 50 U.S.
businesses, this book broadens the definition of control and
establishes a critical bridge between the disciplines of strategy
and accounting and control. In addition to the more traditional
diagnostic control systems, Simons identifies three new control
systems that allow strategic change: belief systems that
communicate core values and provide inspiration and direction,
boundary systems that frame the strategic domain and define the
limits of freedom, and interactive systems that provide flexibility
in adapting to competitive environments and encourage
organizational learning. These four control systems, according to
Simons, will provide managers with the basic levers for pursuing
strategic objectives.
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