The design of an organisation — the accountability system that defines roles, rights, and responsibilities throughout the firm—has a direct impact on the performance of every employee. Yet few leaders devote focused attention to how this design is chosen, implemented, and adjusted over time. Robert Simons argues that by viewing design as a powerful and proactive management lever—rather than an inevitable outcome of corporate evolution—leaders can maximize productivity across every level of the organisation. Levers of Organizational Design presents a new design theory based on four key yet often underrated categories: customer definition, critical performance variables, creative tension, and commitment to mission.