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Performance management: a framework for management control systems research

Otley D, U D ...see all

Management Accounting Research, vol. 10, issue 4 (1999) pp. 363-382

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This paper proposes a framework for analysing the operation of management control systems structured around five central issues. These issues relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops. Their central focus is on the management of organizational performance. Because the framework has been inductively developed, its application is 'tested' against three major systems of organizational control, namely budgeting, economic value added and the balanced scorecard. In each case, neglected areas of development are exposed and fruitful topics for research identified. It is believed that the framework can usefully be developed further by its use in analysing other instances of management control systems practice, and that casebased, longitudinal studies provide the best route to this end. [ABSTRACT FROM AUTHOR] Copyright of Management Accounting Research is the property of Academic Press Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Author-supplied keywords

  • MANAGEMENT controls
  • MANAGERIAL accounting
  • balanced scorecard
  • management control
  • performance management
  • performance measurement
  • strategy implementa-
  • tion

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  • David Otley

  • David Otley U

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