Conference Paper

The complementarity of informal and formal controls: the enhancement of Simons’ Levers of Control framework

Abstract

In this study, the role of informal control within Management Control Systems (MCS) is explored. In particular, it addresses calls from prior research for the examination of how informal controls operate within Simons’ Lever of Control (SLOC). While this framework was originally designed for the implementation of strategy by senior managers within large corporations, this paper argues that, with modification, the concepts behind it can be applied to smaller organisations. This research explores the interconnections between informal and formal controls within independent UK hospices, with an income of between £5m and £15m. Through five case studies of these hospices, three patterns of control are identified: ethos, responsibility and judgement which are incorporated into a new performance management framework. While the research was undertaken within a voluntary sector context, its conclusions may have wider application across all sectors, particularly for small organisations, where the use of informal control complements formal controls.

Authors

Knowles, Cathy

Oxford Brookes departments

Oxford Brookes Business School

Dates

Year of publication: 2023
Date of RADAR deposit: 2024-05-08

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License