Literature ReviewThe 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 control lever is illustrated as follows: Figure 1 Simons Control System Lever (Iwaarden, Wiele, Williams, & Dale, 2006) Belief System Simons (1995) defined belief system as an explicit set of organizational definitions that i senior managers formally communicate and systematically reinforce to provide core values, purpose, and direction for the organization (Gleed, 2012). It is linked to the organisation's core values, including mission and vision statements (GT webMarque, 2008) which are used to inspire and direct the search for new opportunities (Van der Wiele & Van Iwaarden, 2010). In other words, it espouses the values ​​and direction that senior management wants their subordinates to adopt (Iwaarden, Wiele, Williams, & Dale, 2006). For example, the company is