Social Responsibility as a Management Control System
Abstract
In this report, the authors examine how businesses with social responsibility as part of their core strategy use related management control systems within the business strategy control model set forth by Professor Robert Simons of Harvard Business School. The model explains the interaction of four control levers (Beliefs Systems, Boundary Systems, Interactive Control Systems, and Diagnostic Control Systems) to balance business strategy. The authors examine how management control systems for social responsibility apply to each control lever both in theory and through the application of case examples. Finally, they overlay the model from corporate America onto the Naval Postgraduate School to examine where socially responsible management control systems operate to control and adjust the overall socially responsible strategies. (3 tables, 31 refs.)
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 2004
- Accession Number
- ADA424764
Entities
People
- Anthony A. Barger
- William B. Zabicki Jr
Organizations
- Naval Postgraduate School