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- Siverbo, Sven,1970-Karlstads universitet,Handelshögskolan (from 2013) (author)
The implementation and use of benchmarking in local government : A case study of the translation of a management accounting innovation
- Article/chapterEnglish2014
Publisher, publication year, extent ...
- 2014-04-03
- Wiley-Blackwell,2014
- printrdacarrier
Numbers
- LIBRIS-ID:oai:DiVA.org:kau-16168
- https://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-16168URI
- https://doi.org/10.1111/faam.12031DOI
Supplementary language notes
- Language:English
- Summary in:English
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- SwePubSwePub
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Notes
- Benchmarking is a management accounting innovation (MAI) that can be used for performance measurement and management in both the private and the public sectors. Although public sector accounting researchers have reported some success with the use of benchmarking, it is frequently charged problems exist in implementing and using this management technique. To look beyond the technical and institutional explanations, this paper takes a translation approach and presents a case study of a local government benchmarking network. We conclude that there is a link between benchmarking implementation problems and initiators’ failure to build a strong network of benchmarking allies. Implementation is facilitated if actors other than the initiators recognize the possibility of making benchmarking more relevant and less cost focused. However, even when a network of actors has a favourable attitude towards benchmarking, benchmarking may still appear as an unruly ‘actant’. Furthermore, the perception of implementation failure and success is heterogeneous and connected to various actors’ adoption of benchmarking. We also conclude that there is a connection between the use of benchmarking and 1) actors’ possibilities to use benchmarking in the struggle for resources and 2) the perception of benchmarking information as ‘factual’ or ‘factual enough’. However, the perception of benchmarking information as ‘factual’ or ‘factual enough’ seems not only a matter of correct or incorrect ratios but also of whether such information serves actors’ interests. A final conclusion is that the use of benchmarking increases when actors other than the initiators complement the original idea and ‘counter interest’ the initiators.
Subject headings and genre
- SAMHÄLLSVETENSKAP Ekonomi och näringsliv Företagsekonomi hsv//swe
- SOCIAL SCIENCES Economics and Business Business Administration hsv//eng
- Benchmarking
- management accounting innovation
- public sector
- local government
- translation
- use
- implementation
- Business Administration
- Företagsekonomi
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- Karlstads universitetHandelshögskolan (from 2013) (creator_code:org_t)
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- In:Financial Accountability and Management: Wiley-Blackwell30:2, s. 121-1490267-44241468-0408
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