Professor David Otley

Emeritus, Project Advisor

Current Research

Performance management. Budgetary control and performance evaluation.

Networks of accountability: a case study of The descent of The Shard
Ford, C., Pfister, J., Otley, D. 09/2013 In: 9th Management Control Research Conference. Nyenrode, The Netherlands
Conference contribution

A Conceptual Development of Simons’ Levers of Control Framework
Tessier, S., Otley, D. 09/2012 In: Management Accounting Research. 23, 3, p. 171-185. 15 p.
Journal article

Performance management under conditions of uncertainty: some valedictory reflections
Otley, D. 2012 In: Pacific Accounting Review. 24, 3, p. 247-261. 15 p.
Journal article

From management controls to the management of controls
Tessier, S., Otley, D. 2012 In: Accounting, Auditing & Accountability Journal. 25, 5, p. 776-805. 30 p.
Journal article

'One Aviva, Twice the Value': Connecting Sustainability at Aviva PLC
Brigham, M., Kiosse, P., Otley, D. 2010 In: Accounting for Sustainability: Practical Insights. Oxford : Earthscan ISBN: 1849710678.
Chapter

The use and consequences of performance management and control systems: A study of a professional services firm
Beekes, W.A., Otley, D.T., Ururuka, V. 2010 In: Chartered Institute of Management Accountants, Research Executive Summary Series. 6, 10, p. 1-6. 6 p.
Journal article

The management of accounting numbers: case study evidence from the crash of an airline
Jorissen, A., Otley, D. 2010 In: Accounting and Business Research. 40, 1, p. 3-38. 36 p.
Journal article

One Aviva, twice the value: connecting sustainability at Aviva plc
Brigham, M., Kiosse, P., Otley, D.T. 2009 In: ICAEW Accounting for Sustainability Conference (London) - 2009. N/A : unknown
Conference contribution

Emerging themes in management control: a review of recent literature
Otley, D.T. 2009 In: British Accounting Review. 41, 1, p. 2-20. 19 p.
Journal article

The design and use of performance management systems: an extended framework for analysis
Otley, D.T., Ferreira, A. 2009 In: Management Accounting Research. 20, 4, p. 263-282. 20 p.
Journal article

Explaining Adverse Behavioural Impact of Performance Management Systems in a Professional Accounting Firm
Ururuka, V., Otley, D.T., Beekes, W.A. 2009 Lancaster University : The Department of Accounting and Finance
Working paper

Did Kaplan and Johnson get it right?
Otley, D.T. 2008 In: Accounting, Auditing & Accountability Journal. 21, 2, p. 229-239. 11 p.
Journal article

Does superior firm performance lead to higher quality outside directorships?
Young, S.E., Gupta, A., Otley, D.T. 2008 In: Accounting, Auditing & Accountability Journal. 21, 7, p. 907-932. 26 p.
Journal article

Balancing act
Beekes, W.A., Otley, D.T., Ururuka, V. 2007 In: CIMA Excellence in Leadership Series, Performance Management. 4, p. 28-31. 4 p.
Journal article

A review of the literature on control and accountability
Merchant, K., Otley, D.T. 2006 In: Handbook of Management Accounting Research. London, New York and Amsterdam : Elsevier p. 785-802. 18 p. ISBN: 0-08-045340-6.
Chapter

Trends in budgetary control and responsibility accounting
Otley, D.T. 2006 In: Contemporary Issues in Management Accounting. Maidenhead : Open University Press p. 291-307. 17 p. ISBN: 0199283362.
Chapter

The effects of interactive use of management control systems on product innovation
Otley, D.T., Bisbe, J. 2004 In: Accounting, Organizations and Society. 29, 8, p. 709-737. 29 p.
Journal article

Management control and performance management: whence and whither?
Otley, D.T. 2003 In: British Accounting Review. 35, 4, p. 309-326. 18 p.
Journal article

Practice developments in budgeting: an overview and research perspective
Hansen, S.C., Otley, D.T., Van der Stede, W.A. 2003 In: Journal of Management Accounting Research. 15, p. 95-116. 22 p.
Journal article

Measuring performance: the accounting perspective
Otley, D.T. 2002 In: Business Performance Measurement: Theory and Practice. Cambridge : Cambridge University Press p. 3-21. 19 p. ISBN: 0-521-80342-X.
Chapter

British research in accounting and finance (1996-2000): the 2001 research assessment exercise
Otley, D.T. 2002 In: British Accounting Review. 34, 4, p. 387-417. 31 p.
Journal article

Accounting performance measurement: a review of its purposes and practices
Otley, D.T. 2001 In: International Journal of Business Performance Management. 3, p. 245-260. 16 p.
Journal article

Extending the boundaries of management accounting research: developing systems for performance management
Otley, D.T. 2001 In: British Accounting Review. 33, 3, p. 243-261. 19 p.
Journal article

British management accounting research: whence and whither? Opinions and recollections
Scapens, R., Hopper, T., Otley, D.T. 2001 In: British Accounting Review. 33, 3, p. 263-291. 29 p.
Journal article

Reliance on accounting performance measures: dead end or new beginning?
Fakiolas, A., Otley, D.T. 2000 In: Accounting, Organizations and Society. 25, 4/5, p. 497-510. 14 p.
Journal article

Budgetary criteria in performance evaluation: a critical appraisal using new evidence
Pollanen, R., Otley, D.T. 2000 In: Accounting, Organizations and Society. 25, 4/5, p. 483-496. 14 p.
Journal article

Performance management: a framework for management control systems research
Otley, D.T. 1999 In: Qualitative Research in Accounting and Management. 10, 4, p. 363-382. 20 p.
Journal article