The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy
Harvard Business School
July 15, 2013
Harvard Business School Accounting & Management Unit Working Paper No. 13-100
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.
Number of Pages in PDF File: 55
Keywords: business strategy, strategy implementation, control systems, responsibility accounting, span of accountability, organization structure, organization design; authority; span of control, controllability, entrepreneurial gap, entrepreneurship, stimulating innovation, competitionworking papers series
Date posted: June 18, 2013 ; Last revised: July 15, 2013
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