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

Abstract

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.

Citation

de Waal, A.A. (2005), "Forget value‐based management and the balanced scorecard! An interview with Professor Ken Merchant", Measuring Business Excellence, Vol. 9 No. 2, pp. 30-32. https://doi.org/10.1108/13683040510602858