haku: @author Otley, D. / yhteensä: 10
viite: 5 / 10
Tekijä: | Otley, D. |
Otsikko: | Performance management: a framework for management control systems research |
Lehti: | Management Accounting Research
1999 : DEC, VOL. 10:4, p. 363-382 |
Asiasana: | Performance management Management control Strategy Performance measurement Research |
Vapaa asiasana: | Balanced scorecard |
Kieli: | eng |
Tiivistelmä: | 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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