ABSTRACT
This chapter aims to provide a useful guide to researchers entering (or re-entering) the field of performance management and control (PMC). Strategic, Managerial and Operational were distinguished by Anthony (1965) as three levels of purpose which taken together provided a basis for analysis and design of control systems. In parallel to Anthony was an emerging approach to performance management systems (PMS) via cybernetics. The widespread acceptance of the problems and limitations of financial and accounting reporting led to two contrasting responses, both concerned with the need for a rich reporting of a wide array of information. Economic Value Added (EVA, copyright Stern Stewart) promulgated by Stern Stewart set out to focus each part of the organisation's contribution to value added. Most of the empirical chapters in this volume were based on single case studies (with two studies using multiple cases) and two chapters on qualitative research methods.
