The author promotes a dynamic approach of business control (strategic + management control). This approach is based upon the explicit analysis and the on-going re-engineering of the company's action system (activities, business processes, value chain). It favours methods oriented towards process and competence management and criticizes static methods oriented towards resource allocation and decision optimization.
LORINO, P. (2003). Méthodes et pratiques de la performance. Éditions d'Organisation, 521 pages.