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Why would an article on Levers of Control be assigned to an accounting course?

Why would an article on Levers of Control be assigned to an accounting course?
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Robert Simons' states Levers of Control to be the bible in accounting; and is assigned to be an accounting course. The four control levers included boundary, belief, diagnostic and interactive; which the senior management cause in effective strategy implementation. A boundary system is applied to make limits on opportunity-seeking behavior. Beliefs are the inspirations and direct the search for new opportunities. Diagnostic are formal information systems which the management applies to monitor the outcomes of organisational targets and correct deviations from pre-set performance standards. Interactive systems is applied for stimulating the learning and searching, permitting new strategies to emerge as participants throughout the company respond to perceived threats and opportunities.

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