haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 207 / 786
| Tekijä: | Elnathan, D. Lin, T. W. Young, S. M. |
| Otsikko: | Benchmarking and management accounting : a framework for research |
| Lehti: | Journal of Management Accounting Research
1996 : VOL. 8, p. 37-54 |
| Asiasana: | MANAGEMENT ACCOUNTING RESEARCH BENCHMARKING |
| Kieli: | eng |
| Tiivistelmä: | Benchmarking, the search for the best practices within and across industries to improve performance, has become a popular management tool. 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, the authors integrate the literature and propose a research framework in which antecedent, contextual and outcome variables are developed. Second, the roles that benchmarking plays within the management accounting function, are discussed. Finally, it is illustrated how researchers can apply the research framework when conducting studies to determine wheter benchmarking an activity based cost management system has been successful. |
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