The presentation of management information on screens and paper is aimed at the initiation of control actions in order to bring about predefinied goals. The terms and concepts used in this control information can be interptreted in different ways. It is of vital importance that adequate definitions for these terms and concepts are provided, because of the area of tension betrween those that control and those being controlled. The creation of a common conceptual framework and the maintenance of concepts and definitions can be supported by the construction of an organization-specific lexicon and the use of modern IT tools.