Titlebook: Management Control and Uncertainty; David Otley,Kim Soin Book 2014 Palgrave Macmillan, a division of Macmillan Publishers Limited 2014 acc

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Management Control under Uncertainty: Thinking about Uncertainty, be known with a high degree of certainty. Even where uncertainty is explicitly recognized, it takes the shape of a benign form of external uncertainty where the future, although not completely predictable, is seen as occurring in a well-specified space. Indeed, such uncertainty tends to be treated

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Uncertainty as a Determinant of Performance Measurement and Compensation Systems: A Review of the LS) in complex settings, specifically when decision-makers face uncertainty. We analyse recent papers in the accounting literature that investigate the influence of uncertainty on PMCS and organize our findings around two questions: (1) What is the influence of uncertainty on specific elements of PMC

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Controlling Creativity and Innovation: Paradox or Necessity?,challenging as there is much uncertainty involved in forecasting the organizational future if no innovation occurs or some specific innovations are pursued. In this regard, research on management control systems (MCSs) shows some disagreement about how far formal control procedures enable or hinder

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Management Control and Uncertainty: Risk Management in Universities,) early work on the nature of uncertainty and March & Shapira’s (1987) seminal work on the role of uncertainty in decisionmaking is organizations. Power (2007) argues that when uncertainty is organized, it becomes a risk to be managed. However, the discourse of risk and the way it is managed is not

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Management Control Research and the Management of Uncertainty: Rethinking Knowledge in Management,n & March, 1958; Cyert & March, 1963). For instance, decision- makers can only access a limited set of alternative solutions to the problem at hand, or might discover their preferences between competing alternatives through the decision-making process itself. The uncertainty about both the future co

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,Cultural Theory of Risk and the Notion of “Management Accountants as Strategists”,cipant(s) in the decision-making process” (Latshaw & Choi, 2002, p. 27). Thus, it has been argued that finance departments should become central to the decision-making process. Further, it has been suggested that accountants should provide strategic advice to managers working in other parts of the o

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