ABSTRACT
Central to the Simons’ model is the strategy of the enterprise: in what way will the enterprise achieve its objectives and what are these objectives. The Levers of Control provide the enterprise with strategic and operational control. Employees are motivated because it is clear what is expected of them and the management supports the achievement of the objectives. The momentum that this creates has a positive effect on the performances of the enterprise. The individual needs of the employees are brought into line with the objectives the enterprise has established. Due to this, the personnel of the enterprise remain ‘employees’ and do not become ‘counter-workers’. The implementation of the four levers is a complex and drawn out task, which must be controlled by the top management and supported by the employees. A pitfall of this model is that managers too easily use it as a checklist and want to have all the levers filled in too quickly.
