Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Benchmarking
Main Page | Performance Measures Main Page
Askarany, D. and H. Yazdifar. 2015. Attributes of adopters and the diffusion of benchmarking. Journal of Applied Management Accounting Research (Summer).
Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.
Barndt, R. J., C. H. McGee and A. J. Cataldo II. 2011. Failure to benchmark: An out-of-balance scorecard at an academic institution. Management Accounting Quarterly (Winter): 49-56.
Barnet, M. J. 2000. Benchmarking at its best. Strategic Finance (December): 58-63. (Benchmarking on the internet).
Basak, S., A. Shapiro and L. Teplá. 2006. Risk management with benchmarking. Management Science (April): 542-557.
Baucells, M., M. Weber and F. Welfens. 2011. Reference-point formation and updating. Management Science (March): 506-519.
Bean, T. J. and J. G. Gros. 1992. R&D benchmarking at AT&T. Research-Technology Management (July-August): 32-37.
Benjamin, W. 2004. Introduction to Online Competitive Intelligence Research. South-Western Educational Publishing.
Bentwood, S. and P. Lee. 2012. Benchmark management during Australia's transition to international accounting standards. Abacus 48(1): 59-85.
Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design. Boston: Harvard Business School Press. (Short Summary of Concepts) (Longer Summary).
Bhattacharjee, S., K. K. Moreno and N. S. Wright. 2019. The impact of benchmark set composition on auditors' level 3 fair value judgments. The Accounting Review (November): 91-108.
Bhojraj, S. and C. M. C. Lee. 2002. Who Is My Peer? A Valuation-based approach to the selection of comparable firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 407-439.
Bledsoe, N. L. and R. W. Ingram. 1997. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter): 43-50. (Summary).
Bogan, C. E. and M. J. English. 1994. Benchmarking for Best Practices: Winning Through Innovative Adaptation. McGraw-Hill.
Bonabeau, E. 2004. The perils of the imitation age. Harvard Business Review (June): 45-47,49-54.
Bragg. S. M. 2001. Accounting Best Practices. 2nd ed. Wiley.
Bragg, S. M. 2003. Accounting Best Practices (Wiley Best Practices). Wiley.
Bragg. S. M. 2006. Accounting Control Best Practices (Wiley Best Practices). Wiley.
Bragg, S. M. 2007. Accounting Best Practices (Wiley Best Practices). Wiley.
Camp, R. C. 1989. Benchmarking: The Search for Industry Best Practices That Lead to Superior Performance. Milwaukee, WI: American Society for Quality Control Quality Press.
Camp, R. C. 1995. Business Process Benchmarking. American Society for Quality.
Campbell, A. 1999. Tailored, not benchmarked: A fresh look at corporate planning. Harvard Business Review (March-April): 41-44, 46,48, 50. (Summary).
Chiang, B. 2002. Activity-based benchmarking and process management - Managing the case of cardiac surgery. Management Accounting Quarterly (Fall): 21-30.
Chiang, B. 2002. Activity-based benchmarking in the healthcare industry. Journal of Cost Management (January/February): 43-48.
Christopher, W. F. 2004. Best practices in management accounting? Cost Management (July/August): 33-36.
Coburn, S., H. Grove and C. Fukami. 1995. Benchmarking with ABCM. Management Accounting (January): 56-60. (Summary).
Collins, J. C. 1997. Built to Last: Successful Habits of Visionary Companies. Harperbusiness.
Collins, J. C. and J. Collins. 2001. Good to Great: Why Some Companies Make the Leap... and Others Don't. Harper Collins.
Comm, C. L. and D. F. X. Mataisel. 2000. A paradigm for benchmarking lean initiatives for quality improvement. Benchmarking: An International Journal 7(2): 118-127.
Cooper, R. and R. Slagmulder. 2004. Cost analysis outside the organization. Cost Management (May/June): 44-46.
COST PLUS, INC.: International Competitive Benchmarks and Financial Gap Analysis. 2000. ICON Group International.
COST-U-LESS, INC.: International Competitive Benchmarks and Financial Analysis. 2000. ICON Group International Inc.
Crane, M. D. 2019. The legend of weighted average return on assets and benchmarking purchase price allocation data. Journal of Forensic & Investigative Accounting 11(1): 1-23.
Davenport, T. H. 1998. Putting the enterprise into the enterprise system. Harvard Business Review (July-August): 121-131. (Summary).
DENCOR ENERGY COST CONTROLS, INC.: International Competitive Benchmarks and Financial Analysis. 2000. ICON Group International Inc.
Denrell, J. 2005. Selection bias and the perils of benchmarking. Harvard Business Review (April): 114-119.
Deville, A. 2009. Branch banking network assessment using DEA: A benchmarking analysis - A note. Management Accounting Research (December): 252-261.
Dopuch, N. and M.Gupta. 1997. Estimation of benchmark performance standards: An application to public school expenditures. Journal of Accounting and Economics (July): 141-161.
Elnathan, D. and O. Kim. 1995. Partner selection and group formation in cooperative benchmarking. Journal of Accounting and Economics (March-May): 345-364.
Elnathan, D., T. W. Lin and S. M. Young. 1996. Benchmarking and management accounting: A framework for research. Journal of Management Accounting Research (8): 37-54. (Summary).
Evans, J. H., Y. Hwang, N. Nagarajan, and K. Shasstri. 1997. Involuntary benchmarking and quality improvement: The effect of mandated public disclosure on hospitals. Journal of Accounting, Auditing & Finance 12(3): 315-346.
Everett, J. O., B. Klamm and R. Stoltzfus. 2004. Developing benchmarks for evaluating publication records at doctoral programs in accounting. Journal of Accounting Education 22(3): 229-252.
Garg, A., D. Ghosh and H. Halper. 2004. Best practices in management accounting. Cost Management (March/April): 21-25.
Gratton, L. and S. Ghoshal. 2005. Beyond best practice. MIT Sloan Management Review (Spring): 49-57. (High-performing companies emphasize "signature processes" as well as best practices. They bring the inside out, as well as bringing the outside in).
Grove, H., T. Hillestad, L. M. Victoravich and W. Wiley. 2008. Northlake Bookstore: Benchmarking for performance evaluation. IMA Educational Case Journal 1(4): 1-8.
Hasselback, J. R., A. Reinstein and M. Abdolmohammadi. 2012. Benchmarking the research productivity of accounting doctorates. Issues in Accounting Education (November): 943-978.
Herrick, J. K. 1962. The use of economic indicators - A "must" for better management. N.A.A. Bulletin (October): 47-58. (Comparing your company to the industry and economy).
Harrington, H. J. and J. S. Harrington. 1995. High Performance Benchmarking: 20 Steps to Success. McGraw-Hill.
Harris, D. G., L. Shi and H. Xie. 2018. Does benchmark-beating detect earnings management? Evidence from accounting irregularities. Advances in Accounting: Incorporating Advances in International Accounting (41): 25-45.
Hasselback, J. R., A. Reinstein and E. S. Schwan. 2000. Benchmarks for evaluating the research productivity of accounting faculty. Journal of Accounting Education 18(2): 79-97.
Herzog, R. H. 1977. The numbers game: What industry accountants can do for society. Management Accounting (May): 17-19.
Hill, O. B. 1962. Stimulating management with competitive product analysis. N.A.A. Bulletin (April): 29-37.
Hoitash, R., U. Hoitash, A. C. Kurt and R. S. Verdi. 2023. A measure of financial statement benchmarking. The Accounting Review (October): 253-281.
Industry Week. 1990. The art of benchmarking (November 5).
Institute of Management Accountants. 1995. Effective Benchmarking. Institute of Management Accountants.
Institute of Management Accountants (IMA). 1993. IMA continuous improvement center. IMA FOCUS (July): 1, 7.
Jerrery, M. and I. Leliveld. 2004. Best practices in IT portfolio management. MIT Sloan Management Review (Spring): 41-49.
Kaskinen, J. 2007. Seeking best practices in accountants payable. Strategic Finance (March): 46-51.
Kasul, R. A. and J. G. Motwani. 1995. Performance measurements in world-class operations - A strategic model. Benchmarking for Quality Management & Technology 2(2): 20-36.
Kearns, D. T. and D. A. Nadler. 1992. Prophets in the Dark. New York: Harper Business.
Keehley, P. and N. Abercrombie. 2008. Benchmarking in the Public and Nonprofit Sectors: Best Practices for Achieving Performance Breakthroughs. Jossey-Bass.
Kharbanda, M. 1993. Benchmarking: Making it work. CMA Magazine (March): 30-33.
Kirby, A. 1988. Trade associations as information exchange mechanisms. RAND Journal of Economics (Spring): 138-146.
Knechel, W. R., S. E. Salterio and N. Kochetova-Kozloski. 2010. The effect of benchmarked performance measures and strategic analysis on auditors’ risk assessments and mental models. Accounting, Organizations and Society 35(3): 316-333.
Lawson, R., W. Stratton and T. Hatch. 2005. Scorecarding in North America: Moving toward a best-practices framework. Cost Management (July/August): 25-34.
Maiga, A. S. and F. A. Jacobs. 2003. The effects of benchmarking and incentives on organizational performance: A test of two-way interaction. Advances in Management Accounting (11): 85-107.
Maiga, A. S. and F. A. Jacobs. 2005. The effects of benchmarking and ABCM organisational support and coherence on organisational performance: A test of two-way interaction. Journal of Applied Management Accounting Research (Winter): 35-54.
Maiga, A. S. and F. A. Jocobs. 2006. Assessing the impact of benchmarking antecedents on quality improvement and its financial consequences. Journal of Management Accounting Research (18): 97-123.
Main, J. 1992. How to steal the best ideas around. Fortune (October 19): 102-106.
Malcolm, I. 1995. Benchmarking finance function activities. Management Accounting U.K. (February): 22.
Mard, M. J., R. R. Dunne, E. Osborne and J. S. Rigby Jr. 2004. Driving Your Company's Value: Strategic Benchmarking for Value. Wiley.
McCamus, D. R. 1991. Performance measurement and the quality voyage. CMA Magazine (January): 8-12.
McKie, S. 2001. E-Business Best Practices: Leveraging Technology for Business Advantage. John Wiley & Sons.
McNair, C. J. and K. Leibfried. 1992. Benchmarking: A Tool for Continuous Improvement. Essex Junction, Texas: Omneo.
Miller, G., A. De Meyer and J. Nakane. 1992. Benchmarking Global Manufacturing. Illinois: Business One Irwin.
Miller, J. A. 1992. Benchmarking performance. CMA Magazine (June): 23.
Mudde, P. and P. R. Sopariwala. 2008. Cost restructuring and revenue building: A strategic benchmarking analysis. Cost Management (January/February): 36-46.
Murray, M. A., R. A. Zimmermann and D. J. Flaherty. 1997. Can benchmarking give you a competitive edge? Management Accounting (August): 46-48 and 50. (Summary).
Nuttall, G., N. M. Snow, S. L. Summers and D. A. Wood. 2018. Citation-based benchmarks and individual accounting faculty research rankings by topical area and methodology. Journal of Information Systems (Summer): 115-140.
Owen, J. V. 1992. Benchmarking world-class manufacturing. Manufacturing Engineering 108(3): 25-32.
Palmer, R. J. and L. D. Green. 1999. ITT Automotive North America: A case study requiring use of benchmarking, activity/process analysis, and reengineering concepts. Issues in Accounting Education (August): 465-496.
Patterson, J. G. 1996. Benchmarking Basics: Looking for a Better Way (50-Minute Series). Crisp Publications.
Ramos, M. 2009. Risk-based audit best practices. Journal of Accountancy (December): 32-38.
Reider, R. and H. R. Reider. 1999. Benchmarking Strategies: A Tool for Profit Improvement. John Wiley & Sons.
Rivest, G. 1991. Make your business more competitive. CMA Magazine (May): 16-19.
Ruhl, J. M. 1997. The balanced scorecard and benchmarking videos. Journal of Cost Management (Winter): 52-56. (Reviews of Kaplan and Norton's The Balanced Scorecard and three benchmarking videos).
Sherman, H. D. 1998. Generate increased service profits with MBB. Management Accounting (January): 34-36, 38, 40, 42-44. (Multidimensional balanced benchmarking).
Sloan, R. G. 2002. Discussion of who is my peer? A valuation-based approach to the selection of comparable firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 441-444.
Society of Management Accountants of Canada (SMAC). 1993. Implementing Benchmarking. Hamilton, Ontario: SMAC.
Spendolini, M. J. 1992. The Benchmarking Book. New York, NY: AMACOM. American Management Association.
Stapenhurst, T. 2009. The Benchmarking Book: A how-to guide to best practice for managers and practitioners. Butterworth-Heinemann.
Surka, M. and J. Hyatt. 2012. The long and winding road: Is there a way to improve the path to better business processes? CFO (October): 54-55. (Using third-party performance benchmarks).
Tomar, S. 2023. Greenhouse gas disclosure and emissions benchmarking. Journal of Accounting Research (May): 451-492.
Tonkin, L. 1991. The power of benchmarking at Seitz Corporation. Target (Winter): 6-12.
Tucker, F. G. 1987. How to measure yourself against the best. Harvard Business Review (January-February).
Vairaktarakis, G. L. and T. Aydinliyim. 2017. Benchmark schedules for subcontracted operations: Decentralization inefficiencies that arise from competition and first-come-first-served processing. Decision Sciences 48(4): 657-690.
Watson, G. H. 1994. A perspective on benchmarking. Benchmarking for Quality Management & Technology 1(1): 5-10.
Watson, G. H. 2007. Strategic Benchmarking Reloaded with Six Sigma: Improving Your Company's Performance Using Global Best Practice. Wiley.
Westerdahl, W. E. 1961. Comparing the company with its industry by ratios. N.A.A. Bulletin (November): 29-42.
Whiting, R. 1991. Benchmarking: Lessons from the best-in-class. Electronic Business 17(19): 128-134.
Wireman, T. 2010. Benchmarking Best Practices in Maintenance Management (2nd Edition). Industrial Press, Inc.
Wouters, M., K. Kokke, J. Theeuwes and K. van Donselaar. 1999. Identification of critical operational performance measures - A research note on a benchmarking study in the transportation and distribution sector. Management Accounting Research (December): 439-452.
Zairi, M. 1994. Benchmarking: The best tool for measuring competitiveness. Benchmarking for Quality Management & Technology 1(1): 11-24.