Professor David Otley
Emeritus, Distinguished Professor

Accounting and Finance
The Management SchoolLancaster University
Bailrigg
Lancaster
LA1 4YX
Current Research
Performance management. Budgetary control and performance evaluation.
Current Teaching
Undergraduate: AcF 317 Accounting for Management Control. Postgraduate: MA Management Control Systems. MBA Performance Management. MBA Post-Experience. Other Teaching Competence: Research Methods. Management Accounting.
Qualifications
MA Cambridge, M Tech Brunel, PhD Manchester Business School, Fellow of British Academy of Management
Professional Role
Associate Dean for Finance & Resources, Management School
Research Interests
Management control systems. Behavioural aspects of management accounting. Managerial performance evaluation. Performance-related pay.
Recent publications
- 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 - 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 - 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 - 'One Aviva, Twice the Value': Connecting Sustainability at Aviva PLC
Brigham, M., Kiosse, P. & Otley, D. 2010 In: Accounting for Sustainability: Practical Insights. Hopwood, A., Unerman, J. & Fries, J. (eds.). Oxford : Earthscan
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