What question did this study set out to answer?

The aim is to formalize a research framework connecting benchmarking and management accounting for improved performance.

June 15, 2026Journal of Management Accounting Research

Benchmarking and Management Accounting: A Framework for Research.

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Authors

DEDan Elnathan TLThomas W. LinUniversity of Southern California SYS. Mark YoungUniversity of Southern California

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Implication

Research framework integrates benchmarking and management accounting to enhance performance measures across firms, suggesting opportunities for improvement.

Key Points

The aim is to formalize a research framework connecting benchmarking and management accounting for improved performance.
Integrated literature on benchmarking and management accounting.
Developed a framework focusing on antecedent, contextual, and outcome variables.
Illustrated application of the framework in evaluating activity-based cost management systems.
Established a comprehensive framework for benchmarking practices in management accounting.
Identified critical variables influencing success in benchmarking initiatives.
Highlighted the growing role of benchmarking in enhancing industry performance.

Cite This Study

Elnathan et al. (1996) studied this question.

synapsesocial.com/papers/6a2f9782a1cfeec490828879 https://doi.org/10.2308/jmar-9702114352

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Implication

Research framework integrates benchmarking and management accounting to enhance performance measures across firms, suggesting opportunities for improvement.

Benchmarking and Management Accounting: A Framework for Research.

Discussion

Member takes

Implication

Key Points

Cite This Study

Benchmarking and Management Accounting: A Framework for Research.

Discussion

Member takes

Implication

Key Points

Cite This Study

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