David Otley

15.0k total citations · 4 hit papers
73 papers, 8.3k citations indexed

About

David Otley is a scholar working on Management Information Systems, Accounting and Organizational Behavior and Human Resource Management. According to data from OpenAlex, David Otley has authored 73 papers receiving a total of 8.3k indexed citations (citations by other indexed papers that have themselves been cited), including 44 papers in Management Information Systems, 28 papers in Accounting and 14 papers in Organizational Behavior and Human Resource Management. Recurrent topics in David Otley's work include Accounting and Organizational Management (44 papers), Auditing, Earnings Management, Governance (27 papers) and Management and Organizational Studies (8 papers). David Otley is often cited by papers focused on Accounting and Organizational Management (44 papers), Auditing, Earnings Management, Governance (27 papers) and Management and Organizational Studies (8 papers). David Otley collaborates with scholars based in United Kingdom, United States and Canada. David Otley's co-authors include Aldónio Ferreira, Josep Bisbe, A.J. Berry, Kenneth A. Merchant, Sophie Tessier, Bernard Pierce, Anthony J. Berry, Stephen C. Hansen, Wim A. Van der Stede and Jane Broadbent and has published in prestigious journals such as Journal of Accounting Research, Journal of Management Studies and Accounting Organizations and Society.

In The Last Decade

David Otley

69 papers receiving 7.2k citations

Hit Papers

Performance management: a framework for management contro... 1999 2026 2008 2017 1999 2009 2004 2016 400 800 1.2k

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
David Otley United Kingdom 34 5.6k 2.7k 2.6k 1.9k 855 73 8.3k
Robert H. Chenhall Australia 29 5.0k 0.9× 2.6k 1.0× 2.6k 1.0× 1.6k 0.8× 505 0.6× 50 7.3k
Robert W. Scapens United Kingdom 40 5.3k 0.9× 2.8k 1.0× 2.1k 0.8× 1.9k 1.0× 1.5k 1.7× 141 7.9k
Christopher D. Ittner United States 36 4.4k 0.8× 3.9k 1.5× 3.7k 1.4× 1.4k 0.7× 474 0.6× 68 9.0k
Anthony G. Hopwood United Kingdom 32 5.4k 1.0× 3.9k 1.4× 1.9k 0.7× 1.6k 0.9× 1.1k 1.3× 63 8.1k
Robert Simons Netherlands 20 3.3k 0.6× 1.4k 0.5× 2.1k 0.8× 1.2k 0.6× 309 0.4× 37 5.4k
Kenneth A. Merchant United States 33 2.8k 0.5× 2.6k 1.0× 1.7k 0.6× 1.0k 0.6× 310 0.4× 78 5.2k
Kim Langfield‐Smith Australia 24 3.1k 0.5× 1.6k 0.6× 2.2k 0.8× 1.1k 0.6× 229 0.3× 43 5.3k
Wai Fong Chua Australia 32 2.8k 0.5× 2.2k 0.8× 1.9k 0.7× 1.2k 0.6× 660 0.8× 73 5.3k
Henry J. Coleman United States 7 2.1k 0.4× 1.5k 0.6× 5.4k 2.1× 2.3k 1.2× 300 0.4× 7 9.3k
Bing‐Sheng Teng United States 25 2.1k 0.4× 1.5k 0.6× 5.9k 2.3× 2.2k 1.2× 238 0.3× 30 9.7k

Countries citing papers authored by David Otley

Since Specialization
Citations

This map shows the geographic impact of David Otley's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by David Otley with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites David Otley more than expected).

Fields of papers citing papers by David Otley

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by David Otley. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by David Otley. The network helps show where David Otley may publish in the future.

Co-authorship network of co-authors of David Otley

This figure shows the co-authorship network connecting the top 25 collaborators of David Otley. A scholar is included among the top collaborators of David Otley based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with David Otley. David Otley is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Otley, David, Thomas Ahrens, Claire Dambrin, et al.. (2024). Performance management in the prosocial market economy: a new paradigm for economic performance and sustainability. Qualitative Research in Accounting & Management. 21(5). 397–443. 6 indexed citations
2.
Otley, David, et al.. (2022). A structured framework to understand CSR decision-making: A case study of multiple rationales. European Management Journal. 41(3). 345–353. 3 indexed citations
3.
Tessier, Sophie & David Otley. (2012). A Conceptual Development of Simons’ Levers of Control Framework. SSRN Electronic Journal. 4 indexed citations
4.
Tessier, Sophie & David Otley. (2012). A conceptual development of Simons’ Levers of Control framework. Management Accounting Research. 23(3). 171–185. 295 indexed citations
5.
Beekes, Wendy, et al.. (2010). The use and consequences of performance management and control systems: A study of a professional services firm. Lancaster EPrints (Lancaster University). 3 indexed citations
6.
Neely, Andy, David Otley, Bruce H. Clark, et al.. (2007). Business Performance Measurement. Cambridge University Press eBooks. 61 indexed citations
7.
Otley, David. (2007). Accounting performance measurement: a review of its purposes and practices. Cambridge University Press eBooks. 11–35. 25 indexed citations
8.
Berry, Anthony J., Jane Broadbent, & David Otley. (2005). Management control : theories, issues and performance. Palgrave Macmillan eBooks. 76 indexed citations
9.
Hansen, Stephen C., David Otley, & Wim A. Van der Stede. (2003). Practice Developments in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research. 15(1). 95–116. 276 indexed citations
10.
Neely, Andy, David Otley, Bruce R. Clark, et al.. (2002). Business Performance Measurement. Cambridge University Press eBooks. 254 indexed citations
11.
Otley, David. (2001). Accounting performance measurement: a review of its purposes and practices. International Journal of Business Performance Management. 3(2/3/4). 245–245. 12 indexed citations
12.
Otley, David & Raili Pollanen. (2000). Budgetary criteria in performance evaluation: a critical appraisal using new evidence. Accounting Organizations and Society. 25(4-5). 483–496. 118 indexed citations
13.
Otley, David. (1999). Performance Management: A Framework for Management Control Systems Research. SSRN Electronic Journal. 26 indexed citations
14.
Berry, Anthony J., Jane Broadbent, & David Otley. (1995). Management control : theories, issues and practices. Macmillan eBooks. 71 indexed citations
15.
Wilkinson, Charles F., David Brown, & David Otley. (1992). Case studies in management control. Prentice Hall eBooks.
16.
Emmanuel, Clive, Kenneth A. Merchant, & David Otley. (1991). Accounting for management control : teachers' manual.
17.
Otley, David. (1987). Accounting control and organizational behaviour. CERN Document Server (European Organization for Nuclear Research). 27 indexed citations
18.
Scapens, Robert W., et al.. (1984). Management accounting, organizational theory and capital budgeting : three surveys. OpenGrey (Institut de l'Information Scientifique et Technique). 15 indexed citations
19.
Otley, David. (1984). Management Accounting and Organization Theory: A Review of their Interrelationship. Palgrave Macmillan UK eBooks. 96–164. 27 indexed citations
20.
Otley, David, et al.. (1982). Accounting Aggregation and Decision-Making Performance: An Experimental Investigation. Journal of Accounting Research. 20(1). 171–171. 19 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

Explore authors with similar magnitude of impact

Rankless by CCL
2026