Abstract
SAP (strategy-as-practice) focuses on specific actions in strategy implementation. However, the relationship between specific actions and results remains unclear. In contrast, management control describes the process of influencing organizational members through financial and non-financial indicators during strategy execution. Simons’ (1995) Levers of Control (LOC) is a prominent concept in the management control systems (MCS) literature. Therefore, this study discusses the applicability of LOC in SAP and clarify the strategy execution process by mapping LOC relationships onto three concepts of SAP. The finding shows that MCS corresponds to practices, as each control lever in LOC contains the beliefs, norms, and procedures that prompt the thinking and actions necessary to achieve organizational goals. Furthermore, the specific decisions and actions of organizational members prompted by MCS correspond to praxis. Finally, the individuals who utilize the four control levers in MCS are the managers executing strategy, who are the practitioners.