Callahan, Carolyn M.; Waymire, Tammy R.; West, Timothy D. - In: Advances in management accounting, (pp. 23-53). 2011
This chapter demonstrates (1) divergence between spending based upon a budget ratcheting model and a benchmark spending model, (2) that this divergence affects organizational performance, and (3) that internal benchmarking enables unit-to-unit performance comparisons, despite claims of...
