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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.
© Emerald Group Publishing Limited
2005
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