The results of an empirical research are the following : (1) the images of performance are very different in a reasonably constant environment, (2) the performance measures of management accounting systems account only for half of the image of performance, (3) images of performances may be significantly illegitimate.
BOURGUIGNON, A. (1998). Représentation de la performance : le contrôle de gestion ne suffit pas. Dans: Performances et comptabilité. Association Francophone de Comptabilité (AFC), pp. 537-553.