Simons' Levers of Control throughout the innovation process

À propos des leviers de contrôle de Simons: un regard critique à partir des processus d’innovation

Ismail Benslimane () and Sanae Benjelloun ()
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Ismail Benslimane: USMBA - Université Sidi Mohamed Ben Abdellah
Sanae Benjelloun: USMBA - Université Sidi Mohamed Ben Abdellah

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Abstract: This paper aims to study the relationship between management control and technological innovation from the perspective of Simons' Levers of Control, focusing on the various phases of an innovation project. Specifically, we will examine how these levers support the initiation, planning, execution, and closure phases. This research outlines how Simons' Levers of Control play multiple roles in the initiation phase, such as fostering creativity, reducing uncertainties, and supporting organizational learning. During the planning stage, these levers help develop budgets, hold stakeholders accountable, and justify funding. In the execution phase, the levers of control generate information to improve understanding, focus attention, track results, promote learning, and encourage feedback. Simultaneously, during this stage, Simons' levers help manage the complexity associated with adopting innovative strategies and implementing product innovation. Finally, the diagnostic use of control systems plays a critical role in the closure phase by establishing key success criteria to assess the success or failure of the project.

Keywords: Diagnostic use of management control systems; interactive use of management control systems; innovative projects; project life cycle; project success criteria. (search for similar items in EconPapers)
Date: 2025-05-15
Note: View the original document on HAL open archive server: https://hal.science/hal-05071152v1
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Published in Revue Française d'Economie et de Gestion , inPress, 6 (5), pp.81-107

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