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Attributes of adopters and the diffusion of benchmarking

Askarany, D and Yazdifar, H 2015, 'Attributes of adopters and the diffusion of benchmarking' , Journal of Applied Management Accounting Research, 13 (2) , pp. 45-59.

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Abstract

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, current study is aiming to improve our understanding about 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 which can influence the diffusion of benchmarking in practice.

Item Type: Article
Schools: Schools > Salford Business School
Journal or Publication Title: Journal of Applied Management Accounting Research
Publisher: CMA
Related URLs:
Funders: Chartered Institute of Management Accountants, The University of Sheffield, The University of Auckland
Depositing User: Professor Hassan Yazdifar
Date Deposited: 08 Feb 2016 12:18
Last Modified: 13 Apr 2016 07:13
URI: http://usir.salford.ac.uk/id/eprint/37906

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