Forget value based management and the balanced scorecard!

An interview wit prof. Ken Merchant

Where Bob Anthony has had a big role to play in the field of management accounting and control in the seventies, eighties and the beginning of the nineties, nowadays it is Ken Merchant who is the person in this area. His book ‘Modern Management Control Systems’ from 1998 and its successors have a lasting impact in both the university and the business worlds. Before prof. Merchant held the key-note speech during the lustrum congress of the Dutch Controllers Institute last November 2004, I had the opportunity to interview him.