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Did Kaplan and Johnson get it right?

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  • David Otley

Abstract

Purpose - This paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design/methodology/approach - The approach takes the form of a review of management accounting practices and change over the past 20 years, to give insight into how research can become more fruitful in the future. Findings - Management accounting is argued to be an unhelpful conceptual category in developing insight and theories in the field of organizational control practices. A wider framework is proposed that has fewer limitations. Practical implications - Many of the practical implications have already been observed in organizational practices; for academic research, the practical implication is the need to move beyond the confines of an artificial management function and seek to establish a more appropriate basis for theorisation. Originality/value - The paper gives guidelines and criteria for evaluating the likely contribution of different research approaches. It is hoped that these will be helpful in encouraging researchers to move outside conventional boundaries in developing fresh approaches to understanding long‐standing issues and practices.

Suggested Citation

  • David Otley, 2008. "Did Kaplan and Johnson get it right?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 229-239, February.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:2:p:229-239
    DOI: 10.1108/09513570810854419
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    References listed on IDEAS

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    1. Otley, D. T. & Berry, A. J., 1980. "Control, organisation and accounting," Accounting, Organizations and Society, Elsevier, vol. 5(2), pages 231-244, April.
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    Cited by:

    1. Franco Visani, 2017. "Applying business analytics for performance measurement and management. The case study of a software company," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 89-123.
    2. Markus Milne & James Guthrie & Lee Parker, 2008. "Into the light and engagement," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 117-128, February.
    3. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    4. Odysseas Pavlatos & Hara Kostakis, 2023. "Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals," Australian Accounting Review, CPA Australia, vol. 33(1), pages 14-30, March.
    5. Broadbent, Jane, 2012. "Commentary on Parker: Groundhog Day and optimism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 71-77.
    6. Enrico Bracci & Laura Maran, 2011. "Performance measurement in the public sector: some theoretical and practical reflections," Working Papers 201121, University of Ferrara, Department of Economics.
    7. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.

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