Forget value-based management and the balanced scorecard! An interview with Professor Ken Merchant

摘要

Purpose - To elicit the views of Ken Merchant regarding management control and performance. Design/methodology/approach - An interview with Ken Merchant before his keynote speech during the lustrum congress of the Dutch Controllers Institute in November 2004. Findings - Provides an overview of the pros and cons of present performance-measurement techniques and discusses the possible future directions performance measurement and management control may take. Originality/value - Of interest to academics and professionals in the field of performance measurement and management.