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1-7 of 7
Keywords: Levers of Control
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Journal Articles
Journal of Accounting & Organizational Change (2025)
Published: 14 August 2025
... objective was to review the literature on the influence of MCS through the lens of the levers of control (LoC) framework on organisational dysfunctional behaviours ( ODB ). Design/methodology/approach Based on a systematic literature review framework, a total of 82 empirical articles were categorised...
Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (7): 217–243.
Published: 07 August 2025
... ; Lenarčič, 2024 ; Cortés et al., 2024), we use it as our “dependent” variable, proxying sustainability integration effectiveness with ESG performance, stakeholder engagement and alignment with SDGs (Gomez-Conde et al., 2019). By using Simons’ (1995) Levers of Control (LoC) framework...
Journal Articles
Journal of Accounting & Organizational Change (2023) 19 (2): 326–350.
Published: 10 June 2022
... control systems Institutional theory Innovation Levers of control Micro-level processes Case study L21 M41 O36 To understand the effect of MCS on the micro-level processes of product innovation activities, we draw on Lounsbury (2008) and the institutional logics literature (Ancelin...
Journal Articles
Journal of Accounting & Organizational Change (2022) 18 (5): 727–751.
Published: 24 November 2021
... based on the stakeholder theory and the levers of control framework. Design/methodology/approach Partial least square-structural equation modelling analysis was conducted on the cross-sectional questionnaire data collected from 109 information technology (IT) projects. Findings The interactive...
Journal Articles
Journal of Accounting & Organizational Change (2022) 18 (4): 571–591.
Published: 28 August 2021
... interviews, visits to the company and internal documentation. Findings At the case company, it was possible to find the presence of controls according to all the levers of control. Likewise, joint effects of controls used according to interactive and beliefs approaches and diagnostic and boundary...
Journal Articles
Journal of Accounting & Organizational Change (2019) 15 (1): 127–146.
Published: 03 April 2019
...Lucia Bellora-Bienengräber 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...
Journal Articles
Journal of Accounting & Organizational Change (2016) 12 (4): 614–635.
Published: 07 November 2016
... control systems and project performance are examined, rather than individual mechanisms in isolation. Project management Project performance Project control Levers of control Project vision Davar Rezania can be contacted at: drezania@uoguelph.ca © Emerald Group Publishing Limited...
