Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing management control systems (MCSs) and the generation of dynamic...

There has been increased use of Simons' levers of control framework in the last decade. However, despite its increasing use there is still confusion in the literature surrounding particular aspects of the framework such as the concept of interactive control systems. This purpose of this paper is...

Purpose: The Beyond Budgeting movement has argued that traditional budgets failed to contribute to the management of tensions associated with the increasing complexity of business models. The literature has reported a range of budgeting practices developed to address these problems, which the...