Benchmarking is often used in the public sector as a way of driving up performance. This article explains why benchmarking does not necessarily lead to better performance and why it can generate unwanted consequences. The article recommends ways of improving the link between benchmarking and...

In practice, we observe a desire to use ever more sophisticated, more developed accounting instruments. This paper tries to answer the question of whether it is likely, feasible and desirable that the accounting instruments of growing and ageing organisations (i.e. organisations that get larger...