ABSTRACT
Informed by the theoretical elements discussed in the antecedent chapter, comparisons are defined here as a specific kind of observation characterized by a combination of two operations. First, comparability between the respective entities must be determined. Resting upon this assertion, a difference between the entities is established using one or more criteria of comparison. In this way, comparisons create a particular relationship of equality and difference between the objects. The chapter further shows that modern society makes specific demands on the establishment of comparability, the choice of comparison criteria, and the justification of comparisons. The second part of the chapter distinguishes organizational comparisons from comparisons in general as a form of observation referring to performance and decision-making. Thus, comparisons enable an organization to evaluate the contribution of its decisions and structures toward its performance, which places organizational comparisons in the context of control. Two forms of control comparisons are identified in this chapter. The first assesses an individual decision regarding its conformity with the relevant decision premise (program control). The second form of control comparison addresses the appropriateness of the decision programs themselves and compares them to other possible structural solutions (system control). Overall, these are the two forms in which organizations and external actors can evaluate an organization’s performance.
