3. A revised framework
The framework presented here shares many common characteristics with previous performance management taxonomies.
The main similarity is the specification of a small group of salient controls. Although the nomenclature differs across
the various models, the underlying constructs are all quite similar. In particular, what Fig. 1 terms as operating systems and
procedures is a central feature of Anthony et al.’s (1989) formal controls, Hopwood’s (1974) administrative controls,
Merchant’s (1985) action and results controls, and Ouchi’s (1979) bureaucratic controls. Organizational culture, meanwhile, is
a dominant characteristic of Anthony et al.’s (1989) informal controls, Hopwood’s (1974) social controls, Merchant’s (1985)
personnel controls, and Ouchi’s (1979) clan controls. And finally, the control exerted through organizational structure is
present in Anthony et al.’s (1989) formal controls, Hopwood’s (1974) administrative controls, Merchant’s (1985) action
controls, and Ouchi’s (1979) bureaucratic controls.