Abstract
Purpose: To elicit the views of Ken Merchant regarding management control and performance.Design/methodology/approach: An interview with Ken Merchant before his keynote speech during the lustrum congress of the Dutch Controllers Institute in November 2004.Findings: Provides an overview of the pros and cons of present performance‐measurement techniques and discusses the possible future directions performance measurement and management control may take.Originality/value: Of interest to academics and professionals in the field of performance measurement and management.