Keywords: Levers of control
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Journal Articles
Qualitative Research in Accounting & Management (2026) 23 (3): 401–441.
Published: 05 March 2026
... data, Simons (1995) levers of control ( LOC ) framework is used to analyse control enactment in the industrial context. Following the firms over 10 years, the study elaborates on the key types of controls and their interactions in supporting different forms of sustainable innovation. Findings...
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