Did Kaplan and Johnson get it right?

Accounting, Auditing and Accountability Journal

Volumn 21, Issue 2, 2008, Pages 229-239

  Otley, David ^a  

^a LANCASTER UNIVERSITY MANAGEMENT SCHOOL   (United Kingdom)

Author keywords

Control systems; Management accounting; Performance management systems

Indexed keywords

EID: 38949097443     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570810854419     Document Type: Article

References (16)

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3. Bromwich, M. and Bhimani, A. (1989), Management Accounting: Evolution not Revolution, CIMA, London.
4. Emmanuel, C.R., Otley, D.T. and Merchant, K. (1990), Accounting for Management Control, 2nd ed., Chapman & Hall, London.
5. Ferreira, A. and Otley, D.T. (2005), "The design and use of management control systems: an extended framework foranalysis", Social Science Research Network, available at: http://ssrn.com/abstract=682984.
6. Hope, J. and Fraser, R. (2003), Beyond Budgeting: How Managers Can Break Free From the Annual Performance Trap, Harvard Business School Press, Boston, MA.
7. Johnson, H. and Kaplan, R. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA.
8. Poggi, G. (1965), "A main theme of contemporary sociological analysis: its achievements and limitations", British Journal of Sociology, Vol. 16 No. 4, pp. 283-94.
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10. Simons, R. (1995), Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal, Harvard Business School Press, Boston, MA.
11. Hansen, S.C., Otley, D.T. and Van der Stede, W.A. (2003), "Practice developments in budgeting: an overview and research perspective", Journal of Management Accounting Research, Vol. 15, pp. 95-116.
12. Johnson, H.T. (1992), Relevance Regained, The Free Press, New York, NY.
13. Kaplan, R. and Norton, D. (1992), "The balanced scorecard: measures that drive performance", Harvard Business Review, Vol. 70 No. 1, pp. 71-9.
14. Kaplan, R.S. and Norton, D.P. (1996), The Balanced Scorecard: Translating Strategy into Action, Harvard Business School Press, Boston, MA.
15. Kaplan, R. and Norton, D. (2001), The Strategy Focused Organization, Harvard Business School Press, Boston, MA.
16. Otley, D.T. and Berry, A.J. (1980), "Control, organization and accounting", Accounting Organizations and Society, Vol. 5, pp. 231-44.