The levers of control framework in shipping companies: A mixed methods approach

The paper explores the relationship among control systems, their antecedents and their outcomes. By employing Simons’ levers of control (1995), the paper tries to investigate the contextual variables that underlie the dynamic nature of control systems in the context of the maritime industry. The paper tries to reply to repeated calls for validating empirical research by combining qualitative and quantitative methods and thus it is using data from semi-structured interviews and responses to a survey questionnaire. The findings indicate the importance of a number of factors –perceptions of competition, cyclicality of industry, cost consciousness, management practices, market pressures- that impact on the validity of the LOC framework in the context of shipping companies. The results from this study offer an elaboration of the efficient use of the LOC framework into the specific maritime context.