Conference Agenda

Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).

Please note that all times are shown in the time zone of the conference. The current conference time is: 1st July 2025, 11:20:18am BST

 
 
Session Overview
Session
Keynote 2: “On the (ir)relevance of the Levers of Control Framework: Confessions of a researcher and teacher”. Professor Roland Speklé, Center for Accounting, Auditing & Control, Nyenrode Business University.
Time:
Thursday, 14/Nov/2024:
11:35am - 12:25pm

Session Chair: Mohit Dar, Aston Business School

Location: Susan Cadbury Lecture Theatre


Session Abstract

Simons’ Levers of Control (LoC) framework has been criticized for being conceptually and empirically evasive. Nevertheless, it has established itself as an influential perspective in both research and teaching within the field of management accounting and control. In this keynote address, I explore some of the reasons behind its widespread popularity. Furthermore, I discuss whether the LoC’s appeal is well-deserved, and whether it delivers what its adopters (including myself as a reluctant user) were seeking. Finally, I reflect on the potential future of the LoC: is it still part of a productive research agenda and does it still have the potential to inform practice?




 
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