Accounting performance measurement: A review of its purposes and practices

Business Performance Measurement: Unifying Theories and Integrating Practice, Second Edition

Volumn , Issue , 2007, Pages 11-35

  Otley, David ^a  

^a LANCASTER UNIVERSITY MANAGEMENT SCHOOL   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84928372364     PISSN: None     EISSN: None     Source Type: Book    
DOI: 10.1017/CBO9780511805097.003     Document Type: Chapter

References (10)

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2. Ferreira, A., and Otley, D. T. (2005). The design and use of management control systems: An extended framework for analysis. Working paper, University of Lancaster
3. Hansen, S. C., Otley, D. T., and van der Stede, W. A. (2003). Recent developments in budgeting: An overview and research perspective. Journal of Management Accounting Research, 15, 49–70
4. Hope, J., and Fraser, R. (2003). Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap. Boston: Harvard Business School Press
5. Kaplan, R. S., and Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press
6. Lev, B. (1989). On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research, Supplement, 153–92
7. Neely, A., Sutcliffe, M. R., and Heyns, H. R. (2001). Driving Value through Strategic Planning and Budgeting. London: Accenture
8. Otley, D. T. (1999). Performance management: A framework for management control systems research. Management Accounting Research, 10, 363–82
9. Weick, K. E. (1979). The Social Psychology of Organizing, 2nd edn. London: Addison-Wesley
10. Young, S. D., and O'Byrne, S. F. (2001). EVA® and Value-Based Management: A Practical Guide to Implementation. New York: McGraw-Hill