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Accountability and Control as Catalysts for Strategic Exploration and Exploitation: Field Study Results

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  • Robert L. Simons

    (Harvard Business School, Accounting and Management Unit)

Abstract

This paper reports the collective finding from 102 field studies that look at the relationship between two organization design variables: span of control and span of accountability. Clustering the data yields propositions suggesting that the relationship between these variables may be an important determinant of strategic exploitation and exploration activities. Data from the field studies suggest that, in accordance with the controllability principle, accountability and control are tightly aligned for exploitation activities. However, this result was found in only a small number of tasks and functions. In the majority of situations, spans of accountability were wider than spans of control. This "Entrepreneurial Gap" is posited to be a result of management's desire for innovation and exploration-and used as a catalyst for changing strategy, creating high levels of customer satisfaction, or motivating people to navigate complex matrix organizations.

Suggested Citation

  • Robert L. Simons, 2010. "Accountability and Control as Catalysts for Strategic Exploration and Exploitation: Field Study Results," Harvard Business School Working Papers 10-051, Harvard Business School.
    • Handle: RePEc:hbs:wpaper:10-051
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    Cited by:

    1. Vrontis, Demetris & Morea, Donato & Basile, Gianpaolo & Bonacci, Isabella & Mazzitelli, Andrea, 2021. "Consequences of technology and social innovation on traditional business model," Technological Forecasting and Social Change, Elsevier, vol. 170(C).
    2. Tetlock, Philip E. & Vieider, Ferdinand M. & Patil, Shefali V. & Grant, Adam M., 2013. "Accountability and ideology: When left looks right and right looks left," Organizational Behavior and Human Decision Processes, Elsevier, vol. 122(1), pages 22-35.
    3. Stefanie Gschwantner & Martin R. W. Hiebl, 2016. "Management control systems and organizational ambidexterity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 371-404, November.
    4. James T. Mackey & F. Johnny Deng, 2016. "Examining the Role of Management Control Systems in the Creation of an Innovative Culture," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(03), pages 1-27, June.
    5. Laura Zoni & Andrea Dossi & Marco Morelli, 2012. "Management accounting system (MAS) change: field evidence," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 19(1), pages 119-138.

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