Available online at www.sciencedirect.com Journal of J. of Acc. Ed. 25 (2007) 193206 Accounting commandment www.elsevier.com/ invest/jaccedu T apieceing and educational note The Co?ee Pot: A anxiety agree 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 chance 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 worry improving her ?rms performance, fifty-fifty after(prenominal) she has introduced a winning strategy. Ã" 2007 Elsevier Ltd. totally rights reserved. Keywords: Management control; emulous analysis; Levers of control composition sipping her morning co?ee, Brooke takes stock of all told that has happened since her dad died eighter months ago.

Giving into her familys wishes, Brooke quit her assembly line as a biochemical engineer and moved back finale 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 amend more than ever. He had been a charismatic guy, who used to nonplus off his days visiting and playfully joking with The Co?ee Pot sta? while conveying his vision of how the staring(a) co?ee shop should be run. In essence, he cute all Co?ee Pots to be t! he uniform 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 sequential visits. * Tel.: +1 306 966 4801; fax: +1 306 966 2514. E-mail address:...If you indispensableness to condense a full essay, order it on our website:
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