The Relevance of Simons' Levers of Control Model On Individual Performance

This article focuses on analyzing the relevance of the Simons' Levers of Control (SLC), on individual employee performance, as well as investigating possible determining factors for its implementation. One of the potentialities of this sys- tem lies in allowing the elements of Management Control (MC) to be properly used in order to balance dynamic tensions through their interactions. The research was carried out using a questionnaire sent to 276 organizations in the Azores Autonomous Region (AAR). The results indicated that the SLC has a positive influence on individual employee performance. Reconciling the system's four levers promotes involvement, compliance with guidelines, continuous improve- ment and alignment with strategic objectives. However, no determining factors were found for the implementation of the System based on the variables “turno- ver”, “total balance sheet assets” and “average number of employees”.