'Change agents' and 'loyal implementors': An empirical exploration of the interconnections between Floyd & Wooldridges' typology of middle management strategic influence and Simons' levers of control framework

Purpose: This study empirically analyses the interaction between management control systems and middle management activities to systematise the relationship between the two at this critical hierarchical level. Specifically, we... [ view full abstract ]

Purpose: This study empirically analyses the interaction between management control systems and middle management activities to systematise the relationship between the two at this critical hierarchical level. Specifically, we explore the fit between middle management roles as characterised in Floyd and Wooldridges’ (1992, 1997) typology of middle management strategic influence and Simons’ (1994; 1995) levers of control framework.

Design: We adopt a case study approach, undertaking detailed case studies in Irish subsidiaries of four multi-national organisations in the Med-Tech and IT sectors. Data was primarily collected through 43 semi-structured interviews with middle managers working across a range of functional areas. Data analysis focuses on capturing the most salient interactions between middle manager roles and levers of control dimensions.

Findings: Our findings suggest very strong interactions between control systems used in a diagnostic manner and implementing deliberate strategy. Data also reveals a tight coupling between middle managers synthesising role and control systems used in an interactive manner. In addition, beliefs systems exert an influence on a number of middle managers roles: facilitating adaptability, championing alternatives and implementing deliberate strategy. Insights into differences across functional areas and between cases further expand our understanding of the linkages between control and middle manager actions.

Value: The paper contributes to literature by extending the applicability of the levers of control framework to middle manager level. In addition, the study expands our understanding about how management control systems can mobilise middle manager activities by providing evidence of salient interactions. Based on our findings we develop a framework to conceptualise the relationship between the two frameworks helping to better understand how the LOC steers activities at middle manager level.