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...
| Glavni autori: | , |
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| Format: | Članak |
| Jezik: | English |
| Izdano: |
Universidad de Murcia
2003-12-01
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| Serija: | Revista de Contabilidad: Spanish Accounting Review |
| Teme: | |
| Online pristup: | http://www.rc-sar.es/verPdf.php?articleId=98 |
| Sažetak: | 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 have focused on the standardization of these indicators in the Spanish local administration. The aim of this paper is to design a methodology in order to normalize the performance indicators that contribute towards improving the use of Benchmarking in the analyses of effectiveness and efficiency in the public local administrations. Finally, we put forward the results of an empirical study of indicators carried out in nine towns and covering seventeen public services, as well as the main conclusions of this research. |
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| ISSN: | 1138-4891 1988-4672 |