Revisiting the Controllability Principle in the Twenty-First Century

Robert Simons, Harvard Business School

ABSTRACT. In this paper, I offer a new look at an old idea: the controllability principle. The controllability principle states that individuals should be accountable only for results that they can control. Using data from field studies in 109 companies, I use two related concepts—span of control and span of accountability—to provide insight into the applicability of the controllability principle in an era of complex organizations operating in competitive, customer-focused markets. The analysis suggests that the controllability principle holds only in situations where work is predictable and innovation is not important. More generally, managers deviate from the controllability principle by making span of accountability wider than span of control to stimulate independent initiative and innovation. Such entrepreneurial behavior is important in complex organizations where employees must coordinate work across units and for strategies that attempt to deliver high levels of customer satisfaction.

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