Purpose – Aims to examine the influence exerted by two key actors – sales person and sales manager – on the salesforce control system used by high‐tech industries. First, since these industries evolve in a highly turbulent environment, external conditions can be expected to modify the...

Purpose – The article seeks to explain the impact of the adoption of control mechanisms by a manufacturer as a safeguard against the betrayal of trust, which could consequently have performance implications for its relationship with its supplier. Design/methodology/approach – This study was...

Purpose – The purpose of this paper is to describe four levers that managers can use to effectively implement strategy. Design/methodology/approach – Draws on the performance management literature, in particular Simons' levers of control framework, to describe and illustrate practical...

This is an in‐depth case study using a grounded theory approach to explore managers’ views of ABC as part of the control system in an insurance company. Relevant issues are allowed to emerge from the data rather than imposing a theoretical framework upon them. Hypotheses are derived rather...

This article deals with how to test for and evaluate interdependence among control practices in a management control system using structural equation modeling. Empirical research on the levers of control (LOC) framework is used as an example. In LOC research, a path model approach to...

Recent accounting research has connected the coercive and enabling types of formalisation (C/E) (Adler and Borys, 1996) with the distinction between diagnostic and interactive controls (D/I) proposed by Simons (1995, 2000) to tackle research questions on complex control situations involving both...

Purpose – The purpose of this paper is to focus on a supply chain (SC) simulation of all its management processes by means of a multi‐agent system (MAS). Design/methodology/approach – Nowadays, the company must develop its activity in an environment characterized by: globalization, hard...

Purpose – The aims of the paper are to: present a theoretical framework for analysing the functioning and consequences of control systems; understand and compare the structure and impact of control systems on two Italian public administrations also in relation to possible situations of crisis...

Purpose – Inter‐firm relationships are increasingly being adopted as competitive tools. However, the challenges created by these relationships for the design and use of management control systems (MCS) have been well documented. The purpose of this paper is to provide a review of the...