The extent to which management accountants are receiving appropriate training in quantitative methods is examined. It finds a disparity between the wide range of quantitative techniques covered within the Chartered Institute of Management Accountants' syllabi and the limited use made of many of...

Reflects on a three‐year project examining the evolving nature of “best practice” benchmarking in UK‐based organisations. The findings describe the current state of benchmarking and some of its advantages across a wide variety of public and private sector organisations. Also investigates...

Explores issues surrounding the recent evolution of benchmarking in the UK public sector with particular regard to local authorities. Argues that what is being done in the name of benchmarking in UK local authorities is fundamentally different to the current understanding of benchmarking...

This paper examines how ASB Bank, a New Zealand‐based retail bank, made use of cost income ratio benchmarking when reviewing its operational efficiency. In particular, it shows the difficulties associated with the benchmarking process in the sector and details the practical steps taken to...

Purpose – This paper aims to explore the use of best practice benchmarking in civil aviation. Design/methodology/approach – Evidence was gathered from two international questionnaire surveys of the top 200 airlines and the top 200 airports. Supplementary evidence included interviews with...

Purpose – The purpose of this paper is to explore the process benefits and findings of a functional benchmarking exercise. It explores the issues surrounding the potential introduction of a direct employee car parking financial incentive or disincentive measure at an airport, drawing on best...

This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to...