论文信息 - Management control and performance management: whence and whither?

Management control and performance management: whence and whither?

Abstract This paper is a personal account of the author's involvement with management control research over the past 35 years. The development of management control as a research area is briefly reviewed, culminating with its transition into performance management. However, the basic issues involved have remained remarkably unchanged over this period, as is illustrated by a number of anecdotes and examples. Some suggestions are made concerning potential topics for future research, together with some final comments on appropriate research methods.

David Otley | D. Otley

[1] Robert A. Simons,et al. Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal , 1994 .

[2] David Otley,et al. British Management Accounting Research: Whence and Whither: Opinions and Recollections , 2001 .

[3] A. Hopwood. An Empirical Study of the Role of Accounting Data in Performance Evaluation , 1972 .

[4] Frank G. H. Hartmann,et al. The appropriateness of RAPM: Toward the further development of theory , 2000 .

[5] David Otley,et al. Extending the Boundaries of Management Accounting Research: Developing Systems for Performance Management☆ , 2001 .

[6] Jerold L. Zimmerman,et al. Conjectures Regarding Empirical Managerial Accounting Research , 2001 .

[7] E. Ziegel,et al. The Balanced Scorecard , 1998 .

[8] D. Otley. BUDGET USE AND MANAGERIAL PERFORMANCE , 1978 .

[9] G. Hofstede. The game of budget control , 1972 .

[10] Anthony J. Berry,et al. Case study research in management accounting and control , 1994 .

[11] R. Kaplan,et al. The strategy-focused organization , 2000 .

[12] Tony Lowe,et al. New Perspectives in Management Control , 1983 .

[13] Anthony J. Berry,et al. Control, organisation and accounting , 1980 .

[14] Tony Lowe,et al. Critical perspectives in management control , 1989 .

[15] David Otley,et al. Reliance on accounting performance measures: dead end or new beginning? , 2000 .