control systems, management accounting, performance management systems

Otley, David (2008) Did Kaplan and Johnson get it right? Accounting, Auditing & Accountability Journal, 21 (2). pp. 229-239. ISSN 0951-3574 (doi:https://doi.org/10.1108/09513570810854419)

financial misrepresentation, airline, neogitable and non-negotiable contracts

Jorissen, Ann and Otley, David (2010) The management of accounting numbers: Case study evidence from the ‘crash’ of an airline. Accounting and Business Research, 40 (1). pp. 3-38. ISSN 0001-4788 (Print), 2159-4260 (Online) (doi:https://doi.org/10.1080/00014788.2010.9663382)

management control systems, performance management systems framework, design and use of performance management systems

Ferreira, Aldónio and Otley, David (2009) The design and use of performance management systems: An extended framework for analysis. Management Accounting Research, 20 (4). pp. 263-282. ISSN 1044-5005 (doi:https://doi.org/10.1016/j.mar.2009.07.003)

technical controls, process of change, management control, case studies, motors of change, life-cycle approach, rules, change management

Tessier, Sophie and Otley, David (2012) From management controls to the management of controls. Accounting, Auditing & Accountability Journal, 25 (5). pp. 776-805. ISSN 0951-3574 (doi:https://doi.org/10.1108/09513571211234259)