Journal article
Simons' levers of Control framework: Commensuration within and of the framework
E Curtis, AM Lillis, B Sweeney
Advances in Management Accounting | EMERALD GROUP PUBLISHING LTD | Published : 2017
Abstract
Purpose: Despite extensive adoption of Simons' Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and compromises its value to researchers. The purpose of this paper is to draw researchers back to the conceptual core of the framework as a basis for stable, consistent definitions of the domain of observables. Methodology/approach: We derive the conceptual core of the framework from Simons' writings. We highlight instability in existing operational definitions of the LoC, weaknesses in the extent to which these definitions reference this conceptual core, and inconsistencies in the restricti..
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