Description
Simons levers of control framework indicates that an interactive use of management control systems (MCS)
contributes to fostering successful product innovation. However, his work is ambiguous in not specifying whether the
relationship between interactive controls and innovation is a mediating or a moderating relationship. This paper
examines the relationships among variables embedded in Simons framework of levers of control, explicitly distinguishing
the different types
doc_638586136.pdf
Simons levers of control framework indicates that an interactive use of management control systems (MCS)
contributes to fostering successful product innovation. However, his work is ambiguous in not specifying whether the
relationship between interactive controls and innovation is a mediating or a moderating relationship. This paper
examines the relationships among variables embedded in Simons framework of levers of control, explicitly distinguishing
the different types
doc_638586136.pdf