Footnote:
In: Journal of Applied Management Accounting Research, Vol 13 (2), P: 45-59
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2015 erstellt
Description:
To take advantage of the most recent advances, organisations may need to proceed with the adoption of benchmarking. However, the extant literature suggests that benchmarking is not widely adopted by many organisations.Contributing to the literature, the current study is aiming to improve our understanding of the diffusion of benchmarking by exploring the impacts of attributes of adopters on the diffusion of benchmarking in organisations in Australia. Surveying Australian CIMA members, this study identifies 12 organisational factors that can influence the diffusion of benchmarking in practice