Theories about management instruments often enter dualistic debates between structure and agency: do instruments determine the forms of collective activity (CA), or do actors shape instruments to their requirements, or are instruments and concrete activity decoupled, as some trends of new...

Since Rappaportís publication (1) many studies have been published and much empirical research has been done to provide a deeper understanding on how companies can create superior long term value for their shareholders (2). In order to align internal goals with the maximization of shareholder...