Clark C. Otley

Clark C. Otley is a well-respected figure in the field of management accounting. He is known for his research on performance management systems and their role in organizational effectiveness. Otley developed the "Performance Management Framework," which helps businesses understand how to set goals, measure success, and adapt strategies accordingly. His work emphasizes the importance of aligning financial and non-financial performance indicators to ensure that organizations operate efficiently and effectively while achieving their objectives. His contributions have significantly influenced both academic research and practical applications in management accounting.