id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-31073	Yuan, Yanru; Lu, Nian	Strategic Use of Management Control Systems in Navigating Organizational Change: A Conceptual Framework	2025	4	.pdf	application/pdf	2797	148	22	We draw on two theoretical foundations: Contingency Theory, which posits that the effectiveness of control systems depends on the external and internal context of the firm; and Simons’ (1995) Levers of Control framework, which distinguishes four types of control systems—belief systems, boundary systems, diagnostic controls, and interactive controls—that firms use to balance efficiency and innovation.	cache/fbem-31073.pdf	txt/fbem-31073.txt