@article{oai:nagasaki-u.repo.nii.ac.jp:00003907,
 author = {庵谷, 治男},
 issue = {4},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Mar},
 note = {This paper reveals the significance and issue of adopting Simons’Levers of Control（LOC）as an analytical framework of Management Control Systems based on reviews of Simons’ and other previous studies. The significance of adopting LOC is to provide an analytical framework in order to understand how a top manager selects and uses formal information systems and promotes organizational members to learn necessary things to adapt environmental change and maintain or change organizational behavior. In addition, the issue of adopting LOC has “a confusion between beliefs and boundaries systems” and “a confusion between diagnostic and interactive control systems”. Especially, the latter suggests researchers should pay attention to three points such as “share of information”, “dual use of
information” and “frequency of use” when they interpret findings from case studies., 経営と経済, 96(4), pp.43-80; 2017},
 pages = {43--80},
 title = {マネジメント・コントロール・システムの分析フレームワークとして Levers of Control を採用することの意義と課題 －Simons の所説を中心に－},
 volume = {96},
 year = {2017}
}