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Management control and risk (Simons' Lever of Control Framework…
Management control and risk
Simons' Lever of Control Framework
Strategy defines org.'s
Core values
Risks to be avoided
Strategic
Ethical
Critical performance variables
Strategic uncertainties
Managed using
Beliefs
Boundary
Diagnostic control
Interactive control systems
Limited to one except in crisis in order to
effectively direct managerial attention
Usually outwardly focused on
Customers
Competitors
Stakeholders
Definition
the process by which manager assure that resources are obtained & used efficiently & effectively in the accomplishment of the org.'s objectives