Measuring the Extent of Usage of Different Levers of Control in Three Iranian Companies with Different Value Creation Logics

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Jafari, Mohammad Saber | 2009

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Type of Document: M.Sc. Thesis
Language: Farsi
Document No: 39139 (44)
University: Sharif University of Technology
Department: Management and Economics
Advisor(s): Mashayekhi, Alinaghi
Abstract:
The purpose of this research has been measuring how much studied companies use different levers of controls. Management control system has been described as the system which ensures the organization about implementing its strategy (Antony, 2004; Simons, 1995). In this research we chose Levers of Control framework (Simons, 1995) as the proper model to describe management control systems in organizations. Using related literatures, we developed a questionnaire to measure how much different organizations use each levers of control. The proposed questionnaire was distributed in three businesses with different Value Creation Logics (Stabell & Fjeldstad, 1998), to provide a basis for our comparison among the studied organizations according to contingency theory as well. Results of the research indicated no meaningful difference between the studied organizations in their extent of usage of different levers of control. In spite of considerable research constraints for generalizing the results, this research supplies an appropriate tool for other researches in related contexts and also suggests some opportunities for future research
Keywords:
Executing Strategy ; Management Control System ; Value Creation ; Data Encoding ; Control Lever

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