For about twenty years in France, the expression "pilotage de la performance" [literally performance steering] has been increasingly used to designate management control. This chapter addresses the extent and limitations of this movement. What is meant exactly by performance, by pilotage de la performance? Does this semantic change reflect a change in management control methods? Which are the scope and limitations of this change in wording and methods?
ANCELIN-BOURGUIGNON, A. (2009). Performance et contrôle de gestion. In: Encyclopédie de comptabilité, contrôle de gestion et audit (2e édition). 1st ed. Economica, pp. 1121-1132.