Reliance on accounting performance measures: dead end or new beginning?

By D. Otley, Alexander Fakiolas. 2000

152 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/f91c53e6688ef25b0b59b5d4a196385905acf991

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. D. Otley
2. Matthew Hall
3. David Naranjo-Gil
4. Klaus Derfuss
5. P. Perego
6. F. Hartmann
7. Sven Modell
8. Sophie Tessier

In Management Information Systems

1. D. Otley
2. Klaus Derfuss
3. David Naranjo-Gil
4. Matthew Hall
5. F. Hartmann
6. P. Perego
7. Sven Modell
8. Sophie Tessier

Citations in the corpus

• The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, methodology): “These problems are considered important causes of the mixed and unsatisfactory evidence in this stream of literature (cf. Hartmann, 2000; Otley and Fakiolas, 2000; Pollanen and Otley, 2000; Noeverman et al., 2005; Derfuss, 2009).”
• Do comprehensive performance measurement systems help or hinder managers' mental model development? (2011, background): “…is frequently used to measure managerial performance in accounting studies (Chalos and Poon, 2000; Chong and Chong, 2002; Marginson and Ogden, 2005; Otley and Fakiolas, 2000; Parker and Kyi, 2006; Wentzel, 2002), with researchers arguing that self-report measures of performance are valid and tend…”
• Triangulation between case study and survey methods in management accounting research: An assessment of validity implications (2005, result): “Theory testing based on a pronounced replication logic requires some stability in the measurement instruments used such that unnecessary variance in results due to measurement differences is avoided (see, e.g.,Otley and Fakiolas, 2000).”
• Budgetary criteria in performance evaluation: a critical appraisal using new evidence (2000, background): “The issues involved in conceptualizing evaluative style is the subject of another paper (Otley and Fakiolas, 1998).”
• The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis (2009, methodology): “These reviews further assert that the inconsistencies should not be seen as damning but rather provide important directions for further research (e.g. Otley and Fakiolas, 2000).”
• A Conceptual Development of Simons’ Levers of Control Framework (2012, background): “These problems lead to mixed empirical results (Bisbe et al., 2007; Otley and Fakiolas, 2000) which makes it difficult to compare studies (Malmi and Brown, 2008) and to build a cumulative and ∗ Corresponding author.”