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