Journal ArticleDOI
Entrepreneurial control and the construction of a relevant accounting
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TLDR
Ferreira and Otley as discussed by the authors described a 10-year longitudinal field study of TNA, an owner-controlled multinational packaging equipment supplier, revealing TNA's control system as the construction of a relevant accounting at the margins of traditional accounting using a sophisticated spreadsheet-based business model.About:
This article is published in Management Accounting Research.The article was published on 2005-09-01. It has received 179 citations till now. The article focuses on the topics: Management control system & Systems theory.read more
Citations
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Journal ArticleDOI
The design and use of performance management systems: An extended framework for analysis
Aldónio Ferreira,David Otley +1 more
TL;DR: Evidence suggests that the extended framework provides a useful research tool for those wishing to study the design and operation of performance management systems by providing a template to help describe the key aspects of such systems.
Journal ArticleDOI
Emerging themes in management control: a review of recent literature
TL;DR: Otley et al. as mentioned in this paper present a review of management control, focusing on the following emerging themes; decision making for strategic control; performance management for strategic controlling; control models for performance management and measurement; management control and new forms of organisation; control and risk; culture and control; and practice and theory.
Journal ArticleDOI
The contingency theory of management accounting and control: 1980–2014
TL;DR: It is suggested that the narrow view of contingency that relies on responses to generally applicable questionnaires needs to be replaced by a more tailored approach that takes into account the context of specific organizations.
Journal ArticleDOI
Accounting and Control, Entrepreneurship and Innovation: Venturing into New Research Opportunities
TL;DR: The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years as mentioned in this paper, and a review of this emerging literature can be found in this paper.
Posted Content
A Conceptual Development of Simons’ Levers of Control Framework
Sophie Tessier,David Otley +1 more
TL;DR: A revised framework of Simons’ Levers of Control is developed that explicitly separates managerial intentions for controls and employee perceptions of controls, and defines the framework’s concepts and explains how they interact.
References
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Book
Case Study Research: Design and Methods
TL;DR: In this article, buku ini mencakup lebih dari 50 studi kasus, memberikan perhatian untuk analisis kuantitatif, membahas lebah lengkap penggunaan desain metode campuran penelitian, and termasuk wawasan metodologi baru.
Book
The balanced scorecard : measures that drive performance
Robert S. Kaplan,David P. Norton +1 more
TL;DR: A "balanced scorecard" is developed, a new performance measurement system that gives top managers a fast but comprehensive view of the business and complements those financial measures with three sets of operational measures having to do with customer satisfaction, internal processes, and the organization's ability to learn and improve.
Journal ArticleDOI
A Conceptual Framework for the Design of Organizational Control Mechanisms
TL;DR: In this article, McNally describes three fundamentally different mechanisms through which organizations can seek to cope with this problem of evaluation and control, referred to as markets, bureaucracies, and clans.
Book
Relevance Lost: The Rise and Fall of Management Accounting
TL;DR: Relevance Lost as mentioned in this paper is an overview of the evolution of management accounting in American business, from textile mills in the 1880s and the giant railroad, steel, and retail corporations, to today's environment of global competition and computer-automated manufacturers.
Related Papers (5)
The effects of the interactive use of management control systems on product innovation
Josep Bisbe,David Otley +1 more
Management control systems as a package—Opportunities, challenges and research directions
Teemu Malmi,David Brown +1 more