Article ID Journal Published Year Pages File Type
359569 Journal of Accounting Education 2007 14 Pages PDF
Abstract

Managers use management control systems to actively steer their organizations towards strategic success. The Coffee Pot is a short, in-class exercise that provides a hands-on opportunity for students to diagnose and solve an organization’s management control issues using Simons’ Levers of Control Framework. The exercise features a chain of coffee shops, a business most students should be familiar with, and asks students to discuss why the new CEO is having trouble improving her firm’s performance, even after she has introduced a winning strategy.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
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