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Accounting performance measurement: a review of its purposes and practices

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  • David Otley

Abstract

Despite recent developments in reporting non-financial measures of performance such as the Balanced Scorecard, the mainstay of management control systems remains the reporting of accounting numbers. This paper reviews the different roles that accounting performance measures fulfil and points out the dangers in using measures designed for one role for another purpose. The three roles discussed are accounting numbers as a tool of financial management, as an overarching business objective and as a mechanism for motivation and control. It concludes by recognising the important but not exclusive role occupied by such measures and placing their use in a wider context.

Suggested Citation

  • David Otley, 2001. "Accounting performance measurement: a review of its purposes and practices," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 3(2/3/4), pages 245-260.
    • Handle: RePEc:ids:ijbpma:v:3:y:2001:i:2/3/4:p:245-260
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    Cited by:

    1. Ana Filipa Roque, 2018. "Control Systems and Strategy: A Literature Review," GATR Journals jmmr201, Global Academy of Training and Research (GATR) Enterprise.
    2. Jean-François Tremblay, 2012. "Les Indicateurs Non Financiers Dans La Litterature Scientifique Du Controle De Gestion : Un Bilan," Post-Print hal-00690979, HAL.

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