Unfortunately, the framework offered by Ferreira and Otley (2009) does not adequately address the second weakness of
with previous taxonomies: the inattention paid to non-accounting based performance management elements, such as
organizational culture and human resource systems of selection and training and development. While Ferreira and Otley refer
to organizational culture, it is given scant discussion. Instead, after initially labeling it a “notable contextual variable” (p. 267),
they quickly proceed to dismiss it as one itemamong a set of “.contingent variables that might explain why certain patterns
of control are more or less effective, rather than characteristics of the control model that need to be incorporated into
a description” (p. 267). Employee selection and training and development are awarded no discussion in the Ferreira and Otley
framework. This oversight occurs in spite of the fact that the literature has consistently reported a strong link between the use
of human resource systems and strategy implementation (Becker & Huselid, 2006; Fulmer, 1990).