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Replication study tests management accounting framework in Chinese organisations, suggesting applicability beyond US contexts.
Simons' levers of control (LOC) framework has been heavily drawn on by management accounting researchers. In 2007, Widener conducted the first test of the LOC framework via a survey study of 122 US organisations in the context of pursuing their financially driven business objectives. This paper aims to replicate the full theoretical model of Widener by conducting a survey study to test the LOC framework among Chinese organisations. Most results of our survey study are consistent with those in Widener, which demonstrate the suitability of applying the LOC framework in non‐US settings.
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Wang et al. (2025) studied this question.
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