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Book chapters (2000), Encyclopédie de comptabilité, contrôle de gestion et audit, Economica, pp. 931-941

Performance et contrôle de gestion

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

ANCELIN-BOURGUIGNON, A. (2000). Performance et contrôle de gestion. In: Encyclopédie de comptabilité, contrôle de gestion et audit. 1st ed. Economica, pp. 931-941.