@misc{WeberSchaeffer2018, author = {J{\"u}rgen Weber and Utz Sch{\"a}ffer}, title = {On the way to active management of performance measures}, institution = {Institute of Management Accounting and Control}, series = {WHU-Forschungspapier}, number = {066E}, type = {workingpaper}, pages = {23}, year = {2018}, }