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Working Papers (1999), ESSEC Business School

Performance et contrôle de gestion

For several years, the word "Management Control" has become somewhat old-fashioned. Today, academics as well as practicioners preferably use the more attractive "Performance Management". This paper delineates the borders and limits of this semantic change. What does precisely performance mean? Which "new " content lies under the new form? What are the potential traps of this renewed management control?

ANCELIN-BOURGUIGNON, A. (1999). Performance et contrôle de gestion. ESSEC Business School.