Essays Tagged: "Otley"

Budgets fulfill a number of roles in the management of organizations. Identify the principal such roles and comment on the compatibility of these differing roles.

ach other. The main purpose of the management is try to minimize the "planning variance" (Emmanuel, Otley and Merchant, 1990) and create health budget systems which properly use the limited resources ... (1995), Accounting for business, Great Britain: Business Education Publishers Limited.Emmanuel, C., Otley, D. and Merchant, K., (1990), Accounting for Management Control, 2nd edn, Great Britain: TJ Pr ...

(4 pages) 97 0 3.0 Apr/2005

Subjects: Businesss Research Papers > Accounting

Traditional Management Accounting and Innovation Management Accounting

y to illustrate their vision and strategy and translate them into action. (Kplan& Norton, 1992) Otley refers the balanced scorecard as a multidimensional approach to performance measurement and ma ...

(7 pages) 47 0 0.0 May/2010

Subjects: Businesss Research Papers > Accounting

International Business Financial & Management Accounting

behavioural patterns and styles of information use, like budgetary-related behaviour (Hopwood 1973; Otley 1978; Lukka 1998; Ahrens 1996). Micro level hence deals with the practical "doing" of financia ... ysis, edited by W. W. Powell. and P. J. DiMaggio, 361-389. Chicago, IL: University of Chicago Press.Otley, D. T. 1978. Budget use and managerial performance. Journal of Accounting Research 16: 122-149 ...

(24 pages) 136 0 0.0 Jul/2010

Subjects: Science Essays > Technology

Strategic Management Accounting

ir strategy. With the implementation of SMA came the development of frameworks such as Ferreira and Otley's Performance Management System Framework (PMSF) and Kaplan and Norton's Strategy Map Framewor ... erefore enabling managers to observe and evaluate these links. Two such frameworks are Ferreira and Otley's PMSF and Kaplan and Norton's SMF. These frameworks aim to provide a way of establishing the ...

(5 pages) 1 0 0.0 Aug/2014

Subjects: Businesss Research Papers > Accounting