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...
| Egile Nagusiak: | , |
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| Formatua: | Artikulua |
| Hizkuntza: | English |
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Universidad de Murcia
2003-12-01
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| Saila: | Revista de Contabilidad: Spanish Accounting Review |
| Gaiak: | |
| Sarrera elektronikoa: | http://www.rc-sar.es/verPdf.php?articleId=98 |
| _version_ | 1831749568756187136 |
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| author | Andrés Navarro Galera David Ortiz Rodríguez |
| author_facet | Andrés Navarro Galera David Ortiz Rodríguez |
| author_sort | Andrés Navarro Galera |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-21T22:12:27Z |
| format | Article |
| id | doaj.art-0c13a0e2a8c04d2d81b9b1d1072dada3 |
| institution | Directory Open Access Journal |
| issn | 1138-4891 1988-4672 |
| language | English |
| last_indexed | 2024-12-21T22:12:27Z |
| publishDate | 2003-12-01 |
| publisher | Universidad de Murcia |
| record_format | Article |
| series | Revista de Contabilidad: Spanish Accounting Review |
| spelling | doaj.art-0c13a0e2a8c04d2d81b9b1d1072dada32022-12-21T18:48:32ZengUniversidad de MurciaRevista de Contabilidad: Spanish Accounting Review1138-48911988-46722003-12-01612109138Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones LocalesAndrés Navarro GaleraDavid Ortiz RodríguezIn 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.http://www.rc-sar.es/verPdf.php?articleId=98Benchmarkingperformance indicatorseffectivenessefficiency. |
| spellingShingle | Andrés Navarro Galera David Ortiz Rodríguez Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones Locales Revista de Contabilidad: Spanish Accounting Review Benchmarking performance indicators effectiveness efficiency. |
| title | Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones Locales |
| title_full | Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones Locales |
| title_fullStr | Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones Locales |
| title_full_unstemmed | Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones Locales |
| title_short | Propuesta Metodológica para la Aplicación del Benchmarking a Través de Indicadores: Una Investigación Empírica en Administraciones Locales |
| title_sort | propuesta metodologica para la aplicacion del benchmarking a traves de indicadores una investigacion empirica en administraciones locales |
| topic | Benchmarking performance indicators effectiveness efficiency. |
| url | http://www.rc-sar.es/verPdf.php?articleId=98 |
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