In the past few years, management control has been commonly using the word "performance", although there is no precise definition of this polysemous word. A further analysis of the metaphors associated with the word leads to the conclusion that this lack of semantic precision has valuable social functions for everybody.
ANCELIN-BOURGUIGNON, A. (1997). Sous les pavés, la plage... ou les multiples fonctions du vocabulaire comptable : l'exemple de la performance. Comptabilité, Contrôle, Audit, pp. 89-101.