Year: 2025
Type: article
Abstract: This paper aims to study the relationship between management control and technological innovation from the perspective of Simons' Levers of Control, focusing on the various phases of an innovation project. Specifically, we will examine how these levers support the initiation, planning, execution, and closure phases. This research outlines how Simons' Levers of Control play multiple roles in the initiation phase, such as fostering creativity, reducing uncertainties, and supporting organizational learning. During the planning stage, these levers help develop budgets, hold stakeholders accountable, and justify funding. In the execution phase, the levers of control generate information to improve understanding, focus attention, track results, promote learning, and encourage feedback. Simultaneously, during this stage, Simons' levers help manage the complexity associated with adopting innovative strategies and implementing product innovation. Finally, the diagnostic use of control systems plays a critical role in the closure phase by establishing key success criteria to assess the success or failure of the project.
Authors: BENSLIMANE, Ismail, BENJELLOUN, Sanae
Institution: Sidi Mohamed Ben Abdellah University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W6930716389
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