ESCP Europe

This book offers analytical frameworks for studying real-world situations as well as certain "normative" discourses on the tools and methods of enterprise performance management with a view to helping senior executives, operational managers and controllers to find suit-able solutions to the complex issues that they are faced with in this field. Four areas for further exploration are presented : broadening of the traditional framework of management control ; enrichment of the presentation and analysis of management control systems ; extension of the investigation of the issues involved in designing performance management tools to include that of their implementation ; analysis of how traditional performance management approaches are adapted to specific contexts.