Earlier taxonomies and frameworks of performance management commonly showcased the control exerted through
operating systems and procedures and organizational structure. These same taxonomies and frameworks, however, either
failed to represent (Ferreira & Otley, 2009) or only vaguely alluded to (Anthony et al., 1989; Hopwood, 1974; Merchant, 1985)
the control that can be exerted through organizational culture and employee selection and training and development.
Accordingly, the most prominent way in which Fig. 1 differs from previous conceptualizations is its explicit inclusion and
development of these latter two types of control.