{"id":"https://openalex.org/W2010837544","doi":"https://doi.org/10.1016/j.mar.2012.04.003","title":"A conceptual development of Simons\u2019 Levers of Control framework","display_name":"A conceptual development of Simons\u2019 Levers of Control framework","publication_year":2012,"publication_date":"2012-05-05","ids":{"openalex":"https://openalex.org/W2010837544","doi":"https://doi.org/10.1016/j.mar.2012.04.003","mag":"2010837544"},"language":"en","primary_location":{"id":"doi:10.1016/j.mar.2012.04.003","doi":"https://doi.org/10.1016/j.mar.2012.04.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.mar.2012.04.003","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040765","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010507641","display_name":"Sophie Tessier","orcid":"https://orcid.org/0000-0002-0709-9512","observed_orcids":["https://orcid.org/0000-0002-0709-9512"]},"institutions":[{"id":"https://openalex.org/I108192572","display_name":"HEC Montr\u00e9al","ror":"https://ror.org/05ww3wq27","country_code":"CA","type":"education","lineage":["https://openalex.org/I108192572"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Sophie Tessier","raw_affiliation_strings":["HEC Montreal, Department of Accounting Studies, 3000 chemin de la C\u00f4te-Sainte-Catherine, Montr\u00e9al, Qu\u00e9bec, H3T 2A7, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"HEC Montreal, Department of Accounting Studies, 3000 chemin de la C\u00f4te-Sainte-Catherine, Montr\u00e9al, Qu\u00e9bec, H3T 2A7, Canada","institution_ids":["https://openalex.org/I108192572"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028135005","display_name":"David T. Otley","orcid":"https://orcid.org/0000-0001-9928-6587","observed_orcids":["https://orcid.org/0000-0001-9928-6587"]},"institutions":[{"id":"https://openalex.org/I67415387","display_name":"Lancaster University","ror":"https://ror.org/04f2nsd36","country_code":"GB","type":"education","lineage":["https://openalex.org/I67415387"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"David Otley","raw_affiliation_strings":["Distinguished Professor of Accounting and Management, Department of Accounting and Finance, Lancaster University Management School, Bailrigg, Lancaster, LA1 4YX, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Distinguished Professor of Accounting and Management, Department of Accounting and Finance, Lancaster University Management School, Bailrigg, Lancaster, LA1 4YX, UK","institution_ids":["https://openalex.org/I67415387"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5010507641"],"corresponding_institution_ids":["https://openalex.org/I108192572"],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":null,"fwci":36.428,"has_fulltext":false,"cited_by_count":460,"citation_normalized_percentile":{"value":0.99842531,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":100},"biblio":{"volume":"23","issue":"3","first_page":"171","last_page":"185"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13235","display_name":"Management Theory and Practice","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10344","display_name":"Management and Organizational Studies","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/levers-of-control","display_name":"levers of control","score":0.7049999833106995},{"id":"https://openalex.org/keywords/management-control","display_name":"management control","score":0.41100001335144043},{"id":"https://openalex.org/keywords/conceptual-analysis","display_name":"conceptual analysis","score":0.46000000834465027},{"id":"https://openalex.org/keywords/control-systems","display_name":"control systems","score":0.7670000195503235},{"id":"https://openalex.org/keywords/operational-boundaries","display_name":"operational boundaries","score":0.9399999976158142},{"id":"https://openalex.org/keywords/reward-and-punishment","display_name":"reward and punishment","score":0.6890000104904175}],"concepts":[{"id":"https://openalex.org/C2780522230","wikidata":"https://www.wikidata.org/wiki/Q1140419","display_name":"Ambiguity","level":2,"score":0.8037198781967163},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.603812038898468},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.5572397112846375},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.5350623726844788},{"id":"https://openalex.org/C2779295839","wikidata":"https://www.wikidata.org/wiki/Q3544090","display_name":"Punishment (psychology)","level":2,"score":0.5057790279388428},{"id":"https://openalex.org/C14224292","wikidata":"https://www.wikidata.org/wiki/Q13600188","display_name":"Conceptual framework","level":2,"score":0.5023298263549805},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4919910132884979},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.46189677715301514},{"id":"https://openalex.org/C539667460","wikidata":"https://www.wikidata.org/wiki/Q2414942","display_name":"Management science","level":1,"score":0.43545156717300415},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.4142801761627197},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4132798910140991},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.4079526364803314},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.40505340695381165},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.28687888383865356},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.19328683614730835},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.1817927062511444},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1347796618938446},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.1288372278213501},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.12773022055625916},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09063631296157837},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.mar.2012.04.003","doi":"https://doi.org/10.1016/j.mar.2012.04.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.mar.2012.04.003","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},{"id":"mag:3125215576","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040765","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:eprints.lancs.ac.uk:63325","doi":null,"is_oa":false,"landing_page_url":"https://eprints.lancs.ac.uk/id/eprint/63325/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401916","display_name":"Lancaster EPrints (Lancaster University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67415387","host_organization_name":"Lancaster University","host_organization_lineage":["https://openalex.org/I67415387"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"}],"best_oa_location":{"id":"mag:3125215576","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2040765","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.4300000071525574}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W213293437","https://openalex.org/W329893831","https://openalex.org/W1512994953","https://openalex.org/W1537984582","https://openalex.org/W1538449517","https://openalex.org/W1966431766","https://openalex.org/W1976575597","https://openalex.org/W1976673863","https://openalex.org/W1980194109","https://openalex.org/W1981768026","https://openalex.org/W1981899631","https://openalex.org/W1985714148","https://openalex.org/W1987439012","https://openalex.org/W1994621155","https://openalex.org/W2004776836","https://openalex.org/W2009416320","https://openalex.org/W2013985051","https://openalex.org/W2018037152","https://openalex.org/W2023446574","https://openalex.org/W2037787501","https://openalex.org/W2038707768","https://openalex.org/W2045752713","https://openalex.org/W2046199267","https://openalex.org/W2050255846","https://openalex.org/W2062500440","https://openalex.org/W2069488419","https://openalex.org/W2073022112","https://openalex.org/W2076057132","https://openalex.org/W2077365919","https://openalex.org/W2077551044","https://openalex.org/W2079414640","https://openalex.org/W2091619402","https://openalex.org/W2092030259","https://openalex.org/W2102760360","https://openalex.org/W2103530902","https://openalex.org/W2120314896","https://openalex.org/W2129203734","https://openalex.org/W2135668352","https://openalex.org/W2142029592","https://openalex.org/W2144822451","https://openalex.org/W2147984900","https://openalex.org/W2150845400","https://openalex.org/W2151089793","https://openalex.org/W2152854236","https://openalex.org/W2159585378","https://openalex.org/W2171974818","https://openalex.org/W2320303137","https://openalex.org/W2335126927","https://openalex.org/W2356209242","https://openalex.org/W2498371746","https://openalex.org/W2604402415","https://openalex.org/W2797859902","https://openalex.org/W2970743615","https://openalex.org/W2999362724","https://openalex.org/W3045688580","https://openalex.org/W3122567080","https://openalex.org/W3123162571","https://openalex.org/W3124283891","https://openalex.org/W3124872368","https://openalex.org/W3124898060","https://openalex.org/W3125203488","https://openalex.org/W4231012357","https://openalex.org/W4253655401"],"related_works":["https://openalex.org/W6903664477","https://openalex.org/W1651242466","https://openalex.org/W3167477992","https://openalex.org/W4229517440","https://openalex.org/W3125304905","https://openalex.org/W2612479554","https://openalex.org/W4309701537","https://openalex.org/W2218561121","https://openalex.org/W7100238507","https://openalex.org/W2793120609"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":30},{"year":2025,"cited_by_count":36},{"year":2024,"cited_by_count":22},{"year":2023,"cited_by_count":44},{"year":2022,"cited_by_count":36},{"year":2021,"cited_by_count":59},{"year":2020,"cited_by_count":42},{"year":2019,"cited_by_count":40},{"year":2018,"cited_by_count":26},{"year":2017,"cited_by_count":33},{"year":2016,"cited_by_count":32},{"year":2015,"cited_by_count":19},{"year":2014,"cited_by_count":17},{"year":2013,"cited_by_count":16},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
