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...

The purpose of this paper is to analyze the international development of the low cost airline model. The paper examines and seeksto characterize the factors which have encouraged and inhibited the spatial and temporal spread of low cost carriers. A typology oflow cost carriers is developed to...

Since their emergence in the US in the mid-1970s there has been significant growth in the low-cost airline sector but with a few notableexceptions low-cost airlines have operated on short-haul routes. This paper examines the extent to which the low-cost model is, or couldbe, applicable to...

The so called low cost model has proved to be financially and operationally robust fora number of short haul airline operations in various regions world-wide and airportshave responded to the potential opportunities that have arisen by the growth of lowcost airlines. The low cost model has...

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...