While researchers agree on the general assumption
that MCSs are inter-dependent (e.g., Anderson and Dekker,
2005; Milgrom and Roberts, 1995; Widener, 2007), empirical
studies have found evidence of both complementary
and substitutional activity. In the LOC framework (Simons,
1995) control of business strategy is achieved by integrating
the four levers of beliefs systems, boundary systems,
diagnostic control systems, and interactive control systems.
Simons suggests that these four levers create tension
as follows: the beliefs and interactive control system create
positive energy, and the boundary and diagnostic control
systems create negative energy.