During the past few years, balanced scorecard (BSC) has been widely used among academicians and researchers involved in strategic management and managerial accounting. The BSC uses four perspectives which reflect firm value creation activities: learning and growth perspective, internal/business...

Maintenance has not traditionally been considered an important factor in the firm's productivity and competitiveness - until the past decade at least - so this function offers organisations considerable potential for improvement. The use of benchmarking in maintenance could consequently help...