{"id":"https://openalex.org/W2076138707","doi":"https://doi.org/10.1016/s1044-5005(91)70038-3","title":"Strategy, structure, planning and control systems and performance evaluation\u2014Rumenco Ltd","display_name":"Strategy, structure, planning and control systems and performance evaluation\u2014Rumenco Ltd","publication_year":1991,"publication_date":"1991-12-01","ids":{"openalex":"https://openalex.org/W2076138707","doi":"https://doi.org/10.1016/s1044-5005(91)70038-3","mag":"2076138707"},"language":"en","primary_location":{"id":"doi:10.1016/s1044-5005(91)70038-3","doi":"https://doi.org/10.1016/s1044-5005(91)70038-3","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1044-5005(91)70038-3","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5053081996","display_name":"Simon Archer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I161548249","display_name":"Bangor University","ror":"https://ror.org/006jb1a24","country_code":"GB","type":"education","lineage":["https://openalex.org/I161548249"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Simon Archer","raw_affiliation_strings":["University of Wales, Bangor, U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Wales, Bangor, U.K","institution_ids":["https://openalex.org/I161548249"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5028135005","display_name":"David T. Otley","orcid":"https://orcid.org/0000-0001-9928-6587","observed_orcids":["https://orcid.org/0000-0001-9928-6587"]},"institutions":[{"id":"https://openalex.org/I161548249","display_name":"Bangor University","ror":"https://ror.org/006jb1a24","country_code":"GB","type":"education","lineage":["https://openalex.org/I161548249"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"David Otley","raw_affiliation_strings":["University of Wales, Bangor, U.K"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Wales, Bangor, U.K","institution_ids":["https://openalex.org/I161548249"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5028135005"],"corresponding_institution_ids":["https://openalex.org/I161548249"],"apc_list":{"value":3690,"currency":"USD","value_usd":3690},"apc_paid":null,"fwci":0.811,"has_fulltext":false,"cited_by_count":53,"citation_normalized_percentile":{"value":0.79578894,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"2","issue":"4","first_page":"263","last_page":"303"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12815","display_name":"Management and Organizational Practices","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/planning-and-control-systems","display_name":"planning and control systems","score":0.7649999856948853},{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.7310000061988831},{"id":"https://openalex.org/keywords/emergent-strategy","display_name":"emergent strategy","score":0.43299999833106995},{"id":"https://openalex.org/keywords/managerial-roles","display_name":"managerial roles","score":0.5789999961853027},{"id":"https://openalex.org/keywords/performance-evaluation","display_name":"performance evaluation","score":0.7239999771118164},{"id":"https://openalex.org/keywords/feed-industry","display_name":"feed industry","score":0.5979999899864197},{"id":"https://openalex.org/keywords/agricultural-marketing","display_name":"agricultural marketing","score":0.5659999847412109},{"id":"https://openalex.org/keywords/medium-sized-enterprises","display_name":"medium-sized enterprises","score":0.5609999895095825}],"concepts":[{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.6758715510368347},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6649537086486816},{"id":"https://openalex.org/C31845852","wikidata":"https://www.wikidata.org/wiki/Q899279","display_name":"Management control system","level":3,"score":0.6490126848220825},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.5718478560447693},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.5598268508911133},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.5471474528312683},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5087705254554749},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4144648313522339},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.40304338932037354},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3459763526916504},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3435537815093994},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.32616519927978516},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21799978613853455},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.2093525230884552},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.12359985709190369},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1044-5005(91)70038-3","doi":"https://doi.org/10.1016/s1044-5005(91)70038-3","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1044-5005(91)70038-3","pdf_url":null,"source":{"id":"https://openalex.org/S114140714","display_name":"Management Accounting Research","issn_l":"1044-5005","issn":["1044-5005","1096-1224"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-2","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Management Accounting Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W576427608","https://openalex.org/W1492856410","https://openalex.org/W1527311855","https://openalex.org/W1563598498","https://openalex.org/W1890850610","https://openalex.org/W2000953634","https://openalex.org/W2012373059","https://openalex.org/W2028913608","https://openalex.org/W2029057311","https://openalex.org/W2031721253","https://openalex.org/W2043544153","https://openalex.org/W2111030512","https://openalex.org/W2129432581","https://openalex.org/W3123733296","https://openalex.org/W4205188686"],"related_works":["https://openalex.org/W597946964","https://openalex.org/W648554930","https://openalex.org/W3007234255","https://openalex.org/W2022838122","https://openalex.org/W7067343554","https://openalex.org/W2891727320","https://openalex.org/W579307333","https://openalex.org/W2607388125","https://openalex.org/W2087838288","https://openalex.org/W2244618098"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-02T10:15:12.560889","created_date":"2016-06-24T00:00:00"}