Control systems and strategic alignment: proposition of indicators

• Autor(a) principal: Damke, Elói Júnior
• Data de Publicação: 2011
• Outros Autores: da Silva, Eduardo Damião, Walter, Silvana Anita
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica de Estratégia e Negócios
• Texto Completo: https://portaldeperiodicos.animaeducacao.com.br/index.php/EeN/article/view/540
• topic: Controle estratégico; Alavancas de Controle de Simons; Definições Operacionais.

The control system and strategic alignment Control Levers proposed by Simons (1995) permits, from the conception of variables balance, to consider about aspects temporally distant and evaluate effects and causes, as well as appreciate practical and theoretical aspects. Despite the relevance of this model, there were no studies that show a way to operationalize it, making its measurement in organizations possible. Thus, this theoretical essay aims to provide, based on the Levers of Control Simons (1995), a set of strategic control indicators which allows one to assess the levels at which each control mechanism (belief system, boundary system, diagnostic system and interactive system) is configured in organizations. Intending to obtain grants for the development of indicators, we turned to the work of Simons (1995), through which it was possible to incorporate concepts and comments from the author about the levers of control. It is hoped, through the operationalization of these strategic control mechanisms, to contribute to the knowledge field. Now, as a managerial contribution, it is intended to provide an alignment tool and support to the organizations strategy, through the development of an instrument for data collection about strategic control based on the levers of Simons (1995).