source of competitiveness. Controlling for Competitiveness describes how management control is crucial in mobilizing, using and communicating the knowledge and skills of managers and employees. Controllers should designsituation-specific control systems, assuring that actions will be based on appropriate information andincentives. Enterprise Systems facilitate coordination and information exchange, thus enabling thedevelopment of a consistent and congruent strategy throughout the organisation. The involvement of alllevels of management as well as most employees in this process creates motivation and commitmentto the organisation’s strategy. It also prepares for executing strategy through a creative use of metrics,decision tools and clarified responsibilities. The authors underline the need to understand management control as part of the organisation’scontrol mix (control package). They provide numerous examples of how systems and people interactin shaping a strategic focus in private as well as publicly owned organisations. In addition to the authors’ experiences from research and consultancy, the book is based on recent interviews with 16 leading, complex organisations in the private and public sector. Numerous examples from these and other organisations are provided