Available online at www.sciencedirect.com Journal of J. of Acc. Ed. 25 (2007) 193206 Accounting educational activity www.elsevier.com/ invest/jaccedu T apieceing and educational note The Co?ee Pot: A forethought mesh apply Norman T. Sheehan * Department of Accounting, Edwards School of Business, University of Saskatchewan, 25 Campus Drive, Saskatoon, SK S7N 5A7, Canada Abstract Managers use management control systems to actively trail their ecesiss towards strategic success. The Co?ee Pot is a short, in-class cypher that provides a hands-on luck for students to diagnose and solve an organizations management control issues using Simons Levers of Control Framework. The exercise features a chain of co?ee shops, a military control most students should be familiar with, and asks students to discuss why the untried CEO is having vex improving her ?rms performance, yet after(prenominal) she has introduced a winning strategy. Ã" 2007 Elsevier Ltd. each(pren ominal) rights reserved. Keywords: Management control; emulous analysis; Levers of control go sipping her morning co?ee, Brooke takes stock of all told that has happened since her dad died cardinal months ago.
Giving into her familys wishes, Brooke quit her assembly line as a biochemical engineer and moved back suppress to Spring?eld to take over as prexy of The Co?ee Pot. Sadly, things have not gone well. The Co?ee Pot was still losing money and Brooke missed her pretend more than ever. He had been a charismatic guy, who used to stick off his days visiting and playfully joking with The Co?ee Pot sta? while conveying his vis ion of how the improve co?ee shop should be! run. In essence, he cute all Co?ee Pots to be the identical each would have the same friendly service, quality co?ee, and inviting atmosphere. Today, Brooke thought, this was de?nitely not the case. In fact, due to high sta? turnover, it was rare to even be served by the same person on in series(p) visits. * Tel.: +1 306 966 4801; fax: +1 306 966 2514. E-mail address:...If you inadequacy to condense a full essay, order it on our website: BestEssayCheap.com
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