The concept of the dual sanctioning and constraining nature of control is consistent with Emmanuel et al. (1990), who
note, “Management control consists, in part, of inducing people in organizations to do certain things and to refrain from doing
others.” Simons (1995) echoes this same idea when he describes how performance management systems serve as “.the yin
and yang that create a dynamic tension” (p. 86); one that is “positive, inspirational” (p. 86) and the other that is the “power of
negative thinking” (p. 84).