Management Control Systems and Innovation: a levers of control analysis in an innovative company

Purpose Building on the growing body of research that has addressed management control systems and innovation, purpose this study is to assess extent nature use controls in an innovative setting how they work together unveiling relationships tensions amongst Simons’ levers. Design/methodology/approach This resorts in-depth single case a company both strong orientation innovation stable practices place. Evidence was collected from 32 interviews, visits internal documentation. Findings At company, it possible find presence according all levers control. Likewise, joint effects used interactive beliefs approaches diagnostic boundary showed consistent reinforcement push organization direction. Signs some countervailing between these pairs were also detected, creating tensions. general shows can be weighed against necessity goal achievement taking place within fields which exploit effort developed. Originality/value documents collective context needed combination with their inner workings allow have corporate environment friendly.