IDEAS home Printed from https://ideas.repec.org/a/ids/ijpmbe/v1y2006i4p370-386.html
   My bibliography  Save this article

Management Accounting benchmarking measures: the case of the Financial Services Industry

Author

Listed:
  • Mostaq M. Hussain

Abstract

Benchmarking is a common Management Accounting (MA) tool for measuring performance. Knowingly, financial performances are easier to benchmark than Non-financial Performance/s (NFP) for different reasons. This study investigates the role of MA benchmarking in NFP measurement in the Financial Services Industry (FSI). Twelve banks have been studied to investigate the role of benchmarking in NFP measurement. This study finds that benchmarking is one of the most commonly used techniques of performance measurement in studied FSI. Finnish FSI uses benchmarking techniques more than Swedish FSI do, but none of the Japanese FSI practices benchmarking though they highly recognised the importance of NFP measurement.

Suggested Citation

  • Mostaq M. Hussain, 2006. "Management Accounting benchmarking measures: the case of the Financial Services Industry," International Journal of Process Management and Benchmarking, Inderscience Enterprises Ltd, vol. 1(4), pages 370-386.
    • Handle: RePEc:ids:ijpmbe:v:1:y:2006:i:4:p:370-386
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=11334
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijpmbe:v:1:y:2006:i:4:p:370-386. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=95 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.