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British Accounting Review (2001) 33, 243– 261 doi:10.1006/bare.2001.0168, available online at http://www.idealibrary.com on EXTENDING THE BOUNDARIES OF MANAGEMENT ACCOUNTING RESEARCH: DEVELOPING SYSTEMS FOR PERFORMANCE MANAGEMENT DAVID OTLEY Lancaste r University INTRODUCTION It will be my contention today that much management accounting research has lost its way. In particular, I will argue that it has concentrated too much on accounting and not enough on management. One of the consequences of this misplaced emphasis is that much management accounting research has become detached from real issue s and problems facin g mana gers in organizations. For management accounting research to regain its relevance, I will propose that it should widen its boundaries and become concerned once again with the issues involved in designing and operating systems of managing performance. In short, the sub-title of this address might well be ‘putting the management back into management accounting’. MANAGEMENT ACCOUNTING PRACTICE So, where sha ll we beg in? I wi ll ﬁrst con sider the practice of man age- ment accoun ting and go bac k to the mid-1 980s when it was becoming recognized that the practice of management accounting, even within those Anglo –Amer ica n org ani zat ion s where it had tak en dee pes t root, was in decline. There had been li tt le by wa y of new developments in man- age men t acc oun tin g pra cti ces for dec ade s. Not onl y was it arg ued tha t mana geme nt accou nting was ther efore becoming irre levant to conte mpo - rary organizations, but worse that it was often actually counter-productive to good management decision-making. By using inadequate management This paper is the text of a plenary address given to the 2nd Globalization Conference, jointly organized by the American Accounting Association and the British Accounting Association on 15–17 July 2000 in Cambridge, England. 0890–8389 /01/030243 +19 $35.00/0 © 2001 Academic Press

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