search query: @author Otley, D. / total: 10
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| Author: | Otley, D. |
| Title: | Performance management: a framework for management control systems research |
| Journal: | Management Accounting Research
1999 : DEC, VOL. 10:4, p. 363-382 |
| Index terms: | Performance management Management control Strategy Performance measurement Research |
| Freeterms: | Balanced scorecard |
| Language: | eng |
| Abstract: | This paper proposes a framework for analysing the operation of management control systems structured around five central issues. These issues relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops. Their central focus is on the management of organizational performance. |
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