IDEAS home Printed from https://ideas.repec.org/a/ids/ijpqma/v45y2025i4p488-512.html
   My bibliography  Save this article

The role of benchmarking from a management accounting and control perspective: evidence from Norwegian firms

Author

Listed:
  • Daniel Johanson
  • Dag Øivind Madsen
  • Terje Berg

Abstract

The purpose of this paper is to provide an overview of the diffusion and adoption motives for benchmarking in Norwegian firms. Based on a questionnaire survey, we conduct a descriptive analysis of the types of benchmarking used; to what extent firms expect to implement or increase the use in the future, and its potential use in combination with other management practices. The data indicate that Norwegian firms formally use benchmarking as a management practice. Benchmarking is clearly used in conjunction with and alongside other management accounting and control practices. Benchmarking is often understood as a practice that could replace budgets. We suggest a more complex picture, where benchmarking seems complementary to budgeting. Finally, use of KPIs, as well as big data analytics, adds complexities in choosing efficient management control packages. Overall, our paper theorises about benchmarking and reflects on the future usefulness of benchmarking and interdependencies with other management practices.

Suggested Citation

  • Daniel Johanson & Dag Øivind Madsen & Terje Berg, 2025. "The role of benchmarking from a management accounting and control perspective: evidence from Norwegian firms," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 45(4), pages 488-512.
    • Handle: RePEc:ids:ijpqma:v:45:y:2025:i:4:p:488-512
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=148016
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:ijpqma:v:45:y:2025:i:4:p:488-512. 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=177 .

    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.