The control lever was first introduced by Robert Simons in 1995 (MBA Brief, 2013). It is a formal information-based routine or procedure that is used by management to maintain or change patterns of organizational behavior (MBA Brief, 2013). It is used to achieve a balance relationship between the control mechanisms of an organization in order to achieve the business strategy implemented in the company (Iwaarden, Wiele, Williams, & Dale, 2006). In other words, the balance cannot be shifted towards either control mechanism, otherwise you will encounter difficulties in implementing your strategy. In this framework, there are 4 ways to exercise control and promote innovation, which are belief system, boundary systems, diagnostic control system and interactive control system (MBA Brief, 2013). It can be further classified into two, which are (1) inspiring and directing the search for new opportunities (belief systems and interactive control system) and (2) limiting individual freedom (boundary systems and diagnostic control systems) (Iwaarden , Wiele, Williams and Dale, 2006). The lever of control is illustrated as follows: Figure 1 Simons Lever Control System (Iwaarden, Wiele, Williams, & Dale, 2006) Belief System The belief system is related to the organization's core values, including mission statements and vision (GT webMarque, 2008) which are used to inspire and direct the search for new opportunities (Van der Wiele & Van Iwaarden, 2010). It is also an explicit set of organizational definitions that senior managers formally communicate and systematically reinforce to provide core values, purpose, and direction for the organization (Gleed, 2012). In other words, it espouses the values ​​and direction that senior management… at the center of the paper… the diagnostic control system is defined as the system used to monitor and optimize objectives and results. It is used as a motivation tool, to monitor and reward the achievement of specific objectives. In other words, they are formal information systems that managers use to monitor organizational outcomes (Iwaarden, Wiele, Williams, & Dale, 2006) and correct deviations from expected performance standards (Chenhall, 2007). Examples of diagnostic control systems include outcome measurement, incentive and compensation systems, and evaluation standards (Simons, 1995). According to Iwaarden, Wiele, Williams and Dale, the diagnostic control system is distinguished by three characteristics, which are: ability to measure the results of a process, existence of predetermined standards against which it is possible to compare the actual results and ability to correct the deviations from standards.