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.
BOURGUIGNON, A. (1997). Sous les pavés, la plage… ou les multiples fonctions du vocabulaire comptable : l’exemple de la performance. Accounting Auditing Control, 3(1997/1), pp. 89-101.