Benchmarking and Management Accounting : A Framework for Research  

Oleh:

Elnathan, Dan ; Lin, Thomas W. ; Young, S. Mark

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Management Accounting Research vol. 8 (Oct. 1995), page 37-54.
Topik: benchmarking; benchmarking; management accounting; framework; research

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Benchmarking, the search for the best practices within and across industries to improve performance, has become a popular management tool. Increased global awareness and intensified international competition together with the development of numerous benchmarking clearinghouses will provide more opportunities for firms to engage in benchmarking. While much has been written about benchmarking, few attempts have been made to integrate the literature and formalize a research framework which includes the role of management accounting. The goals of this paper are threefold. First, we integrate the literature and propose a research framework in which antecedent, contextual and outcome variables are developed. Second, we discuss the roles that benchmarking plays within the management accounting function. Finally, we illustrate how researchers can apply the research framework when conducting studies to determine whether benchmarking an activity based cost management system has been successful and which variables play critical roles in leading to success.

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