Working Paper | HBS Working Paper Series | 2013

The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy

by Robert Simons

Abstract

This study focuses on the relationship between business strategy, organization structure, and diagnostic control systems. The project analyzes data from 75 field studies to illustrate how managers adjust span of accountability and span of control to motivate different levels of innovation and entrepreneurial behavior. Six propositions are derived inductively about when, why, and how managers make these choices.

Keywords: Organizational Structure; Entrepreneurship; Management Systems; Business Strategy; Innovation and Invention;

Citation:

Simons, Robert. "The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy." Harvard Business School Working Paper, No. 13-100, June 2013. (Revised July 2013.)