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| Author: | Otley, D. |
| Title: | Management control and performance management: whence and whither? |
| Journal: | British Accounting Review
2003 : DEC, VOL 35:4, p. 309-326 |
| Index terms: | Budgetary control Management control Performance management |
| Language: | eng |
| Abstract: | This article reviews the development of management control as a research area, culminating with its transition into performance management. This paper is a personal account of the authors involvement with management control over the past 35 years. The author illustrates with a number of anecdotes and examples that the basic issues in management control have remained remarkably unchanged over the years. |
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