Home > Research > Publications & Outputs > Emerging themes in management control: a review...

Research

Associated organisational unit

Electronic data

Links

Text available via DOI:

View graph of relations

Emerging themes in management control: a review of recent literature

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

Published

Standard

Emerging themes in management control: a review of recent literature. / Otley, D T.
In: British Accounting Review, Vol. 41, No. 1, 2009, p. 2-20.

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

Harvard

Otley, DT 2009, 'Emerging themes in management control: a review of recent literature', British Accounting Review, vol. 41, no. 1, pp. 2-20. https://doi.org/10.1016/j.bar.2008.09.001

APA

Otley, D. T. (2009). Emerging themes in management control: a review of recent literature. British Accounting Review, 41(1), 2-20. https://doi.org/10.1016/j.bar.2008.09.001

Vancouver

Otley DT. Emerging themes in management control: a review of recent literature. British Accounting Review. 2009;41(1):2-20. doi: 10.1016/j.bar.2008.09.001

Author

Otley, D T. / Emerging themes in management control: a review of recent literature. In: British Accounting Review. 2009 ; Vol. 41, No. 1. pp. 2-20.

Bibtex

@article{35495f083a244506a1182192c0f805b7,
title = "Emerging themes in management control: a review of recent literature",
abstract = "This review starts from the lines of enquiry suggested by Otley et al. [Otley, D.T., Broadbent, J.M., Berry, A.J., 1995. Research in management control: an overview of its development. British Journal of Management 6, S31–S34] and develops these themes in the light of more recently published research. Hence this review is structured around the following emerging themes; Decision making for Strategic Control; Performance Management for Strategic Control; Control Models for Performance Management and Measurement; Management Control and New Forms of Organisation; Control and Risk; Culture and Control; and Practice and Theory.Whilst research has been evident in all of these areas, relatively little attention has been paid to information and communication technologies and its impact upon control system design and capability, nor did we find much literature on control and gender, or on control and sustainability. Further there has been relatively little research on control and risk or upon control and culture. The limitations of overarching frameworks are noted and we conclude that it seems essential to place more emphasis on research which attends to the relationship of control practices and theory which will require more embedded and collaborative research processes.",
author = "Otley, {D T}",
year = "2009",
doi = "10.1016/j.bar.2008.09.001",
language = "English",
volume = "41",
pages = "2--20",
journal = "British Accounting Review",
issn = "0890-8389",
publisher = "Academic Press Inc.",
number = "1",

}

RIS

TY - JOUR

T1 - Emerging themes in management control: a review of recent literature

AU - Otley, D T

PY - 2009

Y1 - 2009

N2 - This review starts from the lines of enquiry suggested by Otley et al. [Otley, D.T., Broadbent, J.M., Berry, A.J., 1995. Research in management control: an overview of its development. British Journal of Management 6, S31–S34] and develops these themes in the light of more recently published research. Hence this review is structured around the following emerging themes; Decision making for Strategic Control; Performance Management for Strategic Control; Control Models for Performance Management and Measurement; Management Control and New Forms of Organisation; Control and Risk; Culture and Control; and Practice and Theory.Whilst research has been evident in all of these areas, relatively little attention has been paid to information and communication technologies and its impact upon control system design and capability, nor did we find much literature on control and gender, or on control and sustainability. Further there has been relatively little research on control and risk or upon control and culture. The limitations of overarching frameworks are noted and we conclude that it seems essential to place more emphasis on research which attends to the relationship of control practices and theory which will require more embedded and collaborative research processes.

AB - This review starts from the lines of enquiry suggested by Otley et al. [Otley, D.T., Broadbent, J.M., Berry, A.J., 1995. Research in management control: an overview of its development. British Journal of Management 6, S31–S34] and develops these themes in the light of more recently published research. Hence this review is structured around the following emerging themes; Decision making for Strategic Control; Performance Management for Strategic Control; Control Models for Performance Management and Measurement; Management Control and New Forms of Organisation; Control and Risk; Culture and Control; and Practice and Theory.Whilst research has been evident in all of these areas, relatively little attention has been paid to information and communication technologies and its impact upon control system design and capability, nor did we find much literature on control and gender, or on control and sustainability. Further there has been relatively little research on control and risk or upon control and culture. The limitations of overarching frameworks are noted and we conclude that it seems essential to place more emphasis on research which attends to the relationship of control practices and theory which will require more embedded and collaborative research processes.

U2 - 10.1016/j.bar.2008.09.001

DO - 10.1016/j.bar.2008.09.001

M3 - Journal article

VL - 41

SP - 2

EP - 20

JO - British Accounting Review

JF - British Accounting Review

SN - 0890-8389

IS - 1

ER -