A broader empirical analysis of the levers of control framework reveals that the differences in the efficacy and appropriateness of this approach depend on whether or not the system of control and measurement is engaged with primarily as a diagnostic device, or more as an interactive system (Widener 2005). As noted above, interaction is a key element of the framework -- arguably the most important element, as the others are entirely useless without proper and adequate interaction between all elements of the organization and the managerial control system (Simons 1995). At the same time, when interactive procedures consume managerial attention, the firm suffers; it is the balance between interactive attention and diagnostic control that makes Simons' framework effective (Widener 2005). This is precisely the balance that is missing from Wincor Nixdorf.

Case Description and Analysis

In the case of Wincor Nixdorf, however, the imbalance is tilted towards the opposite direction....
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