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Performance management under conditions of uncertainty: some valedictory reflections

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  • David Otley

Abstract

Purpose - This article has two main parts. First, the aim of the paper is to give a brief overview of the major developments in management control over the past 50 years and attempt to draw out some abiding themes that have arisen from the work that has been conducted. Second, it will examine one of the more recent issues in more detail, namely managing under conditions of uncertainty, and outline the contribution that management control systems research can make. Design/methodology/approach - This is a conceptual paper. Findings - The primary aim is to suggest areas for research that are likely to be both relevant and fruitful in the future. It represents a personal point of view, and is in no sense a comprehensive review of the literature, but rather attempts to draw out some important themes that are worthy of further study and development. Originality/value - The paper will be of use to those seeking to design research studies in performance management.

Suggested Citation

  • David Otley, 2012. "Performance management under conditions of uncertainty: some valedictory reflections," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 24(3), pages 247-261, November.
    • Handle: RePEc:eme:parpps:01140581211283869
    DOI: 10.1108/01140581211283869
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    Cited by:

    1. Laura Broccardo & Simona Alfiero & Francesca Culasso, 2024. "Enhancing Performance Management Systems in a challenging environment," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 5-14.

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