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Performance management under conditions of uncertainty: some valedictory reflections

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Performance management under conditions of uncertainty: some valedictory reflections. / Otley, David.
In: Pacific Accounting Review, Vol. 24, No. 3, 2012, p. 247-261.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Otley, D 2012, 'Performance management under conditions of uncertainty: some valedictory reflections', Pacific Accounting Review, vol. 24, no. 3, pp. 247-261. https://doi.org/10.1108/01140581211283869

APA

Otley, D. (2012). Performance management under conditions of uncertainty: some valedictory reflections. Pacific Accounting Review, 24(3), 247-261. https://doi.org/10.1108/01140581211283869

Vancouver

Otley D. Performance management under conditions of uncertainty: some valedictory reflections. Pacific Accounting Review. 2012;24(3):247-261. doi: 10.1108/01140581211283869

Author

Otley, David. / Performance management under conditions of uncertainty: some valedictory reflections. In: Pacific Accounting Review. 2012 ; Vol. 24, No. 3. pp. 247-261.

Bibtex

@article{8af700158a3e48a1a97a8e0ac7944815,
title = "Performance management under conditions of uncertainty: some valedictory reflections",
abstract = "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.",
keywords = "Management control, Performance management , Risk management , Uncertainty",
author = "David Otley",
year = "2012",
doi = "10.1108/01140581211283869",
language = "English",
volume = "24",
pages = "247--261",
journal = "Pacific Accounting Review",
issn = "0114-0582",
publisher = "Emerald Group Publishing Ltd.",
number = "3",

}

RIS

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 -