Notes

1. Unpublished Accenture survey, January 2003.

2. Jane Linder and Brian McCarthy, ‘‘When Good Management Shows: Creating Value in an Uncertain Economy,’’ Accenture Institute for Strategic Change research report, September 2002.

3. Robert Simons, ‘‘Strategic Orientation and Top Management Attention to Control Systems,’’ Strategic Management Journal 12 (1991), pp. 49–62.

4. This performance measurement concept was first developed by the management of Analog Devices.

5. Jane Linder, Alvin Jacobson, Matthew Breitfelder, and Mark Arnold, ‘‘Business Transformation Outsourcing: Partnering for Radical Change,’’ Accenture Institute for Strategic Change research report, July 2001.