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Beyond Performance Measurement

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  • DAVID OTLEY

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  • David Otley, 2007. "Beyond Performance Measurement," Australian Accounting Review, CPA Australia, vol. 17(43), pages 26-32, November.
    • Handle: RePEc:bla:ausact:v:17:y:2007:i:43:p:26-32
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2007.tb00333.x
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    References listed on IDEAS

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    1. Otley, David & Fakiolas, Alexander, 2000. "Reliance on accounting performance measures: dead end or new beginning?," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 497-510, May.
    2. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 156-182.
    3. Hartmann, Frank G. H. & Moers, Frank, 1999. "Testing contingency hypotheses in budgetary research: an evaluation of the use of moderated regression analysis," Accounting, Organizations and Society, Elsevier, vol. 24(4), pages 291-315, May.
    4. Otley, D. T. & Berry, A. J., 1980. "Control, organisation and accounting," Accounting, Organizations and Society, Elsevier, vol. 5(2), pages 231-244, April.
    5. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
    6. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    7. Hartmann, Frank G. H. & Moers, Frank, 2003. "Testing contingency hypotheses in budgetary research using moderated regression analysis: a second look," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 803-809.
    8. Hopwood, Ag, 1972. "Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 189-193.
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    Cited by:

    1. Ali Uyar & Cemil Kuzey, 2016. "Contingent Factors, Extent of Budget Use and Performance: A Structural Equation Approach," Australian Accounting Review, CPA Australia, vol. 26(1), pages 91-106, March.
    2. Jim Rooney & Suresh Cuganesan, 2009. "Contractual and Accounting Controls in Outsourcing Agreements: Evidence from the Australian Home Loan Industry," Australian Accounting Review, CPA Australia, vol. 19(2), pages 80-92, June.

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