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Forget value-based management and the balanced scorecard! An interview with Professor Ken Merchant
被引：3
作者：
de Waal, Andre A.
[1
]
机构：
[1] Maastricht Sch Management, Strateg Management, Maastricht, Netherlands
关键词：
Management accounting;
Performance measures;
Balanced scorecard;
Interviews;
Management gurus;
D O I：
10.1108/13683040510602858
中图分类号：
F [经济];
学科分类号：
02 ;
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.
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页码：30 / 32
页数：3
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