A Strategic Control Model by Emphasis on the Green Approach

Abstract

The research explores a strategic control model by the emphasis on the green approach based on Simons’ levers of control framework. Special consideration is paid for assessing how much green is the organization. The purpose of this paper is to design a strategic control model for Audit institute of social security organization of Iran. The data is gathered from social security organization and Audit institute of social security organization from Jan 2018-19. The research methodology is quantitative method. Five hypotheses were raised at this study. For collecting the required data a standard questionnaire was distributed among 52 managers of the organization and the collected data was analyzed with smart-PLS software. Levers of Control of Simons’ framework provide the theoretical background for strategic control. The results demonstrate that all four levers of control are positively associated with strategic control; while the strategic control, has a positive effect on latter variable actions. For investigating green approach, the questions were considered inside of each lever of control to be measured. The results suggest that the green approach is implemented at this organization and has a positive environmental impact as a result. The results suggest that all levers of control have an approximately equal impact on strategic control, while the strategic control has a positive impact on actions. So, this means that for reaching the desired outcome, we should pay enough attention to the strategic control of our organization and its construct while it is a necessity to take actions after assessments.