Research output: Contribution to Journal/Magazine › Journal article › peer-review
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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TY - JOUR
T1 - Performance management under conditions of uncertainty: some valedictory reflections
AU - Otley, David
PY - 2012
Y1 - 2012
N2 - Purpose – This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt to draw out some abiding themes that have arisen from the work that has been conducted. Second, it will examine one of the more recent issues in more detail, namely managing under conditions of uncertainty, and outline the contribution that management control systems research can make. Design/methodology/approach – This is a conceptual paper. Findings – The primary aim is to suggest areas for research that are likely to be both relevant and fruitful in the future. It represents a personal point of view, and is in no sense a comprehensive review of the literature, but rather attempts to draw out some important themes that are worthy of further study and development. Originality/value – The paper will be of use to those seeking to design research studies in performance management.
AB - Purpose – This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt to draw out some abiding themes that have arisen from the work that has been conducted. Second, it will examine one of the more recent issues in more detail, namely managing under conditions of uncertainty, and outline the contribution that management control systems research can make. Design/methodology/approach – This is a conceptual paper. Findings – The primary aim is to suggest areas for research that are likely to be both relevant and fruitful in the future. It represents a personal point of view, and is in no sense a comprehensive review of the literature, but rather attempts to draw out some important themes that are worthy of further study and development. Originality/value – The paper will be of use to those seeking to design research studies in performance management.
KW - Management control
KW - Performance management
KW - Risk management
KW - Uncertainty
U2 - 10.1108/01140581211283869
DO - 10.1108/01140581211283869
M3 - Journal article
VL - 24
SP - 247
EP - 261
JO - Pacific Accounting Review
JF - Pacific Accounting Review
SN - 0114-0582
IS - 3
ER -