Belief systems

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Belief systems is lever of control that articulates the mission, purpose, norms of behaviors, and core values of a company intended to inspire managers and other employees to do their best.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Belief systems. Lever of control that articulates the mission, purpose, norms of behaviors, and core values of a company intended to inspire managers and other employees to do their best.