Benchmarking University Activities: An Italian Case Study

This paper is a study of the use of benchmarking as a management accounting device aimed at facilitating and influencing decisions within an Italian university, which is undergoing significant change. The transformation of this organisation originates from a new legislative rationale of the Italian government where all universities have gained an increased autonomy in managing and allocating resources, and the university studied here has installed a new management team. Action research was used to benchmark resources across university departments, identifying critical areas, and informing budgeting and planning, drawing on activity based approaches. The paper discusses the behavioural resistance faced in introducing cost measurement systems in this organisation, which have been used to receiving a continuous flow of resources from central government.