Management control under uncertainty : thinking about uncertainty

Otley, David Templeton (2014) Management control under uncertainty : thinking about uncertainty. In: Management control and uncertainty :. Palgrave Macmillan, Basingstoke, Hants., pp. 83-96. ISBN 9781137392107

Abstract

It is argued that uncertainty is not an external reality but a subjective experience Its role in management control systems is analysed from this perspective and its implications for the design and use of management control systems outlined.