Reading B
Otley, D. T., Broadbent, J. and Berry, A. J. (1995). Research in management control: An
overview of its development.British Journal of Management, 6, Special Issue, S31 – S44.
John Wiley & Sons Limited. Reproduced with permission.
Questions
1 What is the distinction made by Otleyet al.between management control and
financial control?
2 What is the contribution of systems theory to an understanding of manage-
ment control?
3 How does Scott’s distinction between open and closed, rational and natural
models help to categorize the accounting literature, and why is any such
categorization important?
4 Why does an emphasis on accounting limit an understanding of the broader
importance of management control? What contribution can non-financial perfor-
mance management make to our understanding of management control within
organizations?
Further reading
Berry, A. J., Broadbent, J. and Otley, D. (eds). (1995).Management Control: Theories, Issues
and Practices. London: Macmillan.
Fitzgerald, L., Johnston, R., Brignall, S., Silvestro, R. and Voss, C. (1991).Performance Mea-
surement in Service Businesses. London: Chartered Institute of Management Accountants.
Hopper, T., Otley, D. and Scapens, B. (2001). British management accounting research:
Whence and whither: Opinions and recollections.British Accounting Review, 33, 263 – 91.
Humphrey, C. and Scapens, R. W. (1996). Theories and case studies of organizational and
accounting practices: Limitation or liberation?Accounting, Auditing and Accountability
Journal, 9(4), 86 – 106.
Kaplan, R. S. and Norton, D. P. (2001).The Strategy-Focused Organization: How Balanced
Scorecard Companies Thrive in the New Business Environment.Boston,MA:Harvard
Business School Press.
Macintosh, N. B. (1994).Management Accounting and Control Systems: An Organizational and
Behavioral Approach. Chichester: John Wiley & Sons.
Otley, D. (1999). Performance management: A framework for management control systems
research.Management Accounting Research, 10, 363 – 82.