Abstract
Management control is the set of processes and tools for the exercise of authority over an organizational phenomenon, which is used in order to achieve organizational goals. We used Simons’ Levers of Control model (1995) to evaluate the use of these devices in an organization of the leather-footwear industry. Evaluation was based on four subsystems: beliefs, limits, diagnostic control and interactive control, which are presented and discussed in this paper. This model allows to balance the use of inspiring elements and restrictive elements, thereby seeking to balance the tension between creativity and discipline. Subsequently, a strategic diagnosis is presented by means of a case study of the abovementioned company, which identifies the characteristics of elements from levers of control. Strategic management issues are then found, and alternatives for improvement are proposed. The main results include evidence that the belief system and the interactive control system are balanced, whilst the limit system and the diagnostic control system are deficient, thus exposing management to unnecessary risk due to lack of control. From a practical viewpoint, this study provides alternatives for improvement at the organization studied; from a theoretical stance, this study also contributes to understanding organizational reality in terms of strategic control.
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