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http://airccse.org/journal/mpict/papers/1210ijmpict01.pdfInternational Journal of Managing Public Sector Information and Communication Technologies(IJMPICT)Vol. 1, No. 2, December 20101

The Adoption of Benchmarking Principles forProject Management Performance Improvement.Ifeoluwa Ajelabi and Yinshang TangInformatics 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 morenetwork-oriented direction, informed by an experiential or integrated approach to learning.

Design/methodology/approach This paper draws on a longitudinal case study initiated by thefindings 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 tonew 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 bothlocal 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 aLMAS may function as an important mechanism for innovation by explicitly integrating theholistic 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 newknowledge, 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 onbenchmarkingR. DattakumarDepartment of Mechanical Engineering, The National Institute ofEngineering, Mysore, India, and

http://airccse.org/journal/mpict/papers/1210ijmpict01.pdfmailto:y.tang@henley.reading.ac.ukhttp://www.oulu.fi/tutkintorakenne/benchmarking/artikkelit/dattakumar.pdfhttp://airccse.org/journal/mpict/papers/1210ijmpict01.pdfmailto:y.tang@henley.reading.ac.ukhttp://www.oulu.fi/tutkintorakenne/benchmarking/artikkelit/dattakumar.pdf

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R. JagadeeshDepartment of Mechanical Engineering, Sri JayachamarajendraCollege of Engineering, Mysore, IndiaKeywords Benchmarking, Literature, Quality, ClassicationAbstractBenchmarking 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 thecontributions in the recent times, a more comprehensive review is attempted here. In this paper, theauthors have reviewed benchmarking literature in a way that would help researchers, academiciansand 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. Inaddition, certain gaps that would provide hints for further research in benchmarking have beenidentied.

Introduction

Engineering, Mysore, India, and

R. JagadeeshDepartment of Mechanical Engineering, Sri JayachamarajendraCollege of Engineering, Mysore, IndiaKeywords Benchmarking, Literature, Quality, ClassicationAbstractBenchmarking 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 ofliterature on benchmarking have been done in the past by a few authors. However, considering thecontributions in the recent times, a more comprehensive review is attempted here. In this paper, theauthors have reviewed benchmarking literature in a way that would help researchers, academiciansand 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. Inaddition, certain gaps that would provide hints for further research in benchmarking have beenidentied.

IntroductionDecision makers are constantly on the look out for techniques to enable qualityimprovement. Benchmarking is one such technique that has become popular inthe 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 ofimitating or copying. But in reality this proves to be a concept that helps ininnovation rather than imitation, as stated by Thompson and Cox (1997). Manyauthors have contributed to the literature on benchmarking resulting in morethan 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 reviewsand more broad based in coverage. This paper, besides providing a review ofliterature on benchmarking, covers the following objectives:(1) arranging the publications in an orderly manner to enable easy andquick 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 ofbenchmarking 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 isavailable athttp://www.emeraldinsight.com/researchregister http://www.emeraldinsight.com/1463-5771.htm

international journal of benchmarking costing

http://www.emeraldinsight.com/1463-5771.htmhttp://www.emeraldinsight.com/1463-5771.htm

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