“…However, despite the assertions of Simons and others (for example Flamholtz, 1983) that core values will create shared perspectives among actors, who are seen as passive (Gray, 1990, Tessier andOtley, 2012), there is little empirical evidence to suggest how they do this or whether this can be achieved. Because research typically examines core values that are already in place, little is known about how a core value travels through time and space, influencing the actions of organisational actors (Bruining et al, 2004, Mundy, 2010, Tuomela, 2005, Widener, 2007. Nixon and Burns (2005, p. 264) note that: "One point that appears to emerge from the empirical reality […] is that either the management control literature has over-emphasised the influence of diagnostic and interactive controls relative to informal, social controls (the belief and boundary systems of Simons (1995) framework), or the social controls are becoming more important in the 21st century.…”