Attributes of adopters and the diffusion of benchmarking

Askarany, D; Yazdifar, H

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.

Citation

Askarany, D., & Yazdifar, H. (2015). Attributes of adopters and the diffusion of benchmarking

• Journal Article Type: Article
• Publication Date: Dec 14, 2015
• Deposit Date: Feb 8, 2016
• Journal: Journal of Applied Management Accounting Research
• Volume: 13
• Issue: 2
• Pages: 45-59
• Publisher URL: http://www.cmawebline.org/ontarget/attributes-of-adopters-and-the-diffusion-of-benchmarking/
• Related Public URLs: http://www.cmawebline.org/ontarget/category/jamar/
• Additional Information: Funders : Chartered Institute of Management Accountants;The University of Sheffield;The University of Auckland; Projects : Diffusion of Management Accounting Innovations