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International Journal of Managing Public Sector Information and Communication Technologies (IJMPICT) Vol. 1, No. 2, December 2010 1

The Adoption of Benchmarking Principles for Project Management Performance Improvement.


Ifeoluwa Ajelabi and Yinshang Tang Informatics Research Centre, Henley Business School, University of Reading, United Kingdom.
i.k.ajelabi@reading.ac.uk, y.tang@henley.reading.ac.uk

Purpose The purpose of this paper is to report on the findings of a study designed to understand how management accounting changes when an organization evolves in a more network-oriented direction, informed by an experiential or integrated approach to learning. Design/methodology/approach This paper draws on a longitudinal case study initiated by the findings from a previous action research study at a manufacturing plant, the Volvo Floby factory. Findings By introducing and elaborating on the concept of local management accounting system (LMAS), this paper contributes to the debate about how management accounting reacts to new organizational forms and technologies. Two types of management accounting information are identified: one corresponds to the accountability aspect of accounting Type 1 information, while Type 2 information refers to problem solving and control. A LMAS is supportive of both local accountability, which draws on valuing skills, and of local problem solving, which relies on decision skills. Research limitations/implications One of the research implications of this study is that a LMAS may function as an important mechanism for innovation by explicitly integrating the holistic and the analytic dimensions of experiential learning. Practical implications The reported case illustrates how management accounting may facilitate process innovation in a practical setting. Originality/value By adopting an experiential learning methodology to develop new knowledge, the production plant studied has succeeded in creating an environment characterized by continuous innovation.
http://www.oulu.fi/tutkintorakenne/benchmarking/artikkelit/dattakumar.pdf

A review of literature on benchmarking


R. Dattakumar
Department of Mechanical Engineering, The National Institute of Engineering, Mysore, India, and

R. Jagadeesh
Department of Mechanical Engineering, Sri Jayachamarajendra College of Engineering, Mysore, India
Keywords Benchmarking, Literature, Quality, Classication Abstract Benchmarking is recognised as an essential tool for continuous improvement of quality. A large number of publications by various authors reect the interest in this technique. Reviews of literature on benchmarking have been done in the past by a few authors. However, considering the contributions in the recent times, a more comprehensive review is attempted here. In this paper, the authors have reviewed benchmarking literature in a way that would help researchers, academicians and practitioners to take a closer look at the growth, development and applicability of this technique. The authors have examined various papers and have proposed a different scheme of classication. In addition, certain gaps that would provide hints for further research in benchmarking have been identied.

Introduction

Engineering, Mysore, India, and

R. Jagadeesh

Department of Mechanical Engineering, Sri Jayachamarajendra College of Engineering, Mysore, India


Keywords Benchmarking, Literature, Quality, Classication Abstract Benchmarking is recognised as an essential tool for continuous improvement of quality. A large number of publications by various authors reect the interest in this technique. Reviews of literature on benchmarking have been done in the past by a few authors. However, considering the contributions in the recent times, a more comprehensive review is attempted here. In this paper, the authors have reviewed benchmarking literature in a way that would help researchers, academicians and practitioners to take a closer look at the growth, development and applicability of this technique. The authors have examined various papers and have proposed a different scheme of classication. In addition, certain gaps that would provide hints for further research in benchmarking have been identied.

Introduction Decision makers are constantly on the look out for techniques to enable quality improvement. Benchmarking is one such technique that has become popular in the recent times. Though benchmarking is not new, it has now found more subscribers, and occupies a prominent place, helping quality upgradation. Quite often, the benchmarking concept is understood to be an act of imitating or copying. But in reality this proves to be a concept that helps in innovation rather than imitation, as stated by Thompson and Cox (1997). Many authors have contributed to the literature on benchmarking resulting in more than 350 publications as of June 2002. Considering the growth of publications, some attempts have been made in the past to review the literature. It is essential that the present attempt is different from the earlier reviews and more broad based in coverage. This paper, besides providing a review of literature on benchmarking, covers the following objectives: (1) arranging the publications in an orderly manner to enable easy and quick search; (2) classication of literature; (3) scrutiny of outcome of publications; and (4) identifying gaps and providing hints for further research. However, it is not the intention here to provide any overview or summary of benchmarking technique. Readers are suggested to look into the cited
The Emerald Research Register for this journal is available at The current issue and full text archive of this journal is available at http://www.emeraldinsight.com/researchregister http://www.emeraldinsight.com/1463-5771.htm

international journal of benchmarking costing

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