Purpose – The purpose of this paper is to describe four levers that managers can use to effectively implement strategy. Design/methodology/approach – Draws on the performance management literature, in particular Simons' levers of control framework, to describe and illustrate practical...

Purpose – The Balanced Scorecard (BSC) is widely applied as a performance measurement and strategy implementation tool by organizations. Research has revealed that the term “balanced scorecard” may be understood differently by managers both within as well as across organizations implying...