Professor David Otley MA, MTech, PhD, FBIM

Visiting Professor of Accounting & Management

Key details

Professor David Otley

Visiting Professor of Accounting & Management

Professor David Otley has been working at the University of Greenwich since 2010, undertaking research mentoring and collaborating with members of staff and PhD students. He is the Distinguished Professor of Accounting & Management (Emeritus) at Lancaster University and has held visiting positions in several universities worldwide. He has written publications for leading accounting and management journals, and recently served as the President of the Management Accounting section of the American Accounting Association, the first non-US resident to hold the position. From 1989–98 he acted as founding Editor of the British Journal of Management.

Responsibilities within the university

Research mentoring and collaboration.


  • Distinguished Academic Award, British Accounting Association (2001)


  • Distinguished Professor of Accounting & Management (Emeritus) at Lancaster University Management School
  • Trustee of British Association for Accounting & Finance
  • Council Member of Management Control Association
  • Chairman, RAE2008 Main Panel, Economics & Econometrics, Accounting & Finance, Business & Management, Library & Information Science (2004–08)

Research / Scholarly interests

David Otley is a leading researcher in the field of performance management and management control systems, and seeks to understand the complex relationships that exist between the use of various control mechanisms and organisational performance.

Recent publications

"From management controls to the management of controls", (with Sophie Tessier), Accounting, Auditing and Accountability Journal, 25,5, 2012 pp.776-805.

"A conceptual development of Simons' Levers of Control framework", (with Sophie Tessier), Management Accounting Research, 23,3, 2012, pp. 171-185.

"The management of accounting numbers: case study evidence from the 'crash' of an airline", (with Ann Jorissen), Accounting and Business Research, 40, 1, 2009, pp. 3-38.

"The design and use of performance management systems: an extended framework for analysis" (with Aldonio Ferreira), Management Accounting Research, 20, 4, 2009,  pp. 263-282.

"Does superior firm performance lead to higher quality outside directorships?", (with Aditi Gupta and Steven Young), Accounting, Auditing and Accountability Journal, 21,7, 2008, pp.907-932.

"Did Kaplan and Johnson get it right?", Accounting, Auditing and Accountability Journal, 21,2, 2008, pp.229-239.

"The Effects of the Interactive Use of Management Control Systems on Product Innovation" (with Josep Bisbe), Accounting, Organizations and Society, 29,8, 2004  pp 709-737.

"Management Control and Performance Management: Whence and Whither?",  British Accounting Review, December 2003,  35, 4, 309-326.

"Practice Developments in Budgeting: An Overview and Research Perspective" (with S.C. Hansen and W.A. Van der Stede), Journal of Management Accounting Research, 15, 2003 pp.95-116.

"The Contingency Theory of Management Accounting : Achievement and Prognosis", Accounting, Organisations and Society, 1980, pp. 413-428.

"Budget Use and Managerial Performance", Journal of Accounting Research, Spring 1978, pp. 122-149.