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BusinessEconomicsComputer Science

Performance Management: A Framework for Management Control Systems Research

D. Otley

1999.12.1Management Accounting Research

DOI: 10.1006/mare.1999.0115

tlooto Summary

A framework for analysing the operation of management control systems structured around five central issues, which relate to objectives, strategies and plans for their attainment, target-setting, incentive and reward structures and information feedback loops is proposed.

Abstract

Abstract is not available.

Citation format

OTLEY, D. Performance management: A framework for management control systems research. Management Accounting Research, 1999, 10: 363–382.