A Strategy for the Development of Theories in Management Control

David Otley

Chapter 3 in Critical Perspectives in Management Control, 1989, pp 27-45 from Palgrave Macmillan

Abstract: Abstract There has been a tendency in recent years for management research to become polarised into two distinct streams, one predominately theoretical in approach, the other empirical. The first stream of work constructs overall theoretical frameworks, maybe drawn from a number of source disciplines, but having little empirical content. The second stream concerns itself with testing hypotheses, but hypotheses which often have only a tenuous connection with any coherent body of theory. Further, the results obtained from the two streams appear to have little impact on each other. Such a polarisation between what may be disparagingly described as the armchair generation of theory at the one extreme and mindless empiricism at the other is particularly unfortunate in a discipline having such immediate real-world application.

Keywords: Management Control; Management Research; Management Accounting; Contingency Theory; Ground Theory Approach (search for similar items in EconPapers)
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07658-1_3

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DOI: 10.1007/978-1-349-07658-1_3

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