Attributes of Adopters and the Diffusion of Benchmarking

By Davood Askarany and Hassan Yazdifar

To take advantage of the most recent advances, organisations may need to proceed with the adoption of benchmarking. However, the extant literature suggests that benchmarking is not widely adopted by many organisations.

Contributing to the literature, the current study is aiming to improve our understanding of the diffusion of benchmarking by exploring the impacts of attributes of adopters on the diffusion of benchmarking in organisations in Australia. Surveying Australian CIMA members, this study identifies 12 organisational factors that can influence the diffusion of benchmarking in practice.

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About Prof Janek Ratnatunga 1129 Articles
Professor Janek Ratnatunga is CEO of the Institute of Certified Management Accountants. He has held appointments at the University of Melbourne, Monash University and the Australian National University in Australia; and the Universities of Washington, Richmond and Rhode Island in the USA. Prior to his academic career he worked with KPMG.
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