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Performance Management and Measurement

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Strategic Management Accounting, Volume I

Abstract

In its discussion of performance management, this chapter abundantly borrows from Kaplan and Norton’s work beyond the mere Balanced Scorecard. This chapter highlights the main challenges confronting performance management and the way these have enabled the advent of the Balanced Scorecard and other tableaux de bord. In so doing, this chapter also discusses hidden or neglected issues associated with these performance management technologies, such as ideology and managerial rhetoric and management theatricalisation. This second-level discussion rests upon Guy Debord’s work on the spectacle society and exposes performance management as a stage with its scenario and actors.

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    Vassili Joannidès de Lautour

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Joannidès de Lautour, V. (2018). Performance Management and Measurement. In: Strategic Management Accounting, Volume I. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-92949-1_3

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