Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones Locales

In the field of New Public Management, performance indicators and the Benchmarking technique are suitable instruments to evaluate efficiency, although their usefulness to make comparisons among organizations depends on the homogeneity of the data. However, none of the published empirical studies hav...

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Bibliographic Details
Main Authors: Andrés Navarro Galera, David Ortiz Rodríguez
Format: Article
Language:English
Published: Universidad de Murcia 2003-12-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Online Access:http://www.rc-sar.es/verPdf.php?articleId=98