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Conference Proceedings (1998), EIASM Workshop on New Directions in Management Accounting: Innovations in Practice and Research, European Institute for Advanced Studies in Management (EIASM), pp. 179-192

Benchmarking: From Intentions to Perceptions

Benchmarking practices take place in a permanent learning system serving strategy. In a bank where benchmarking methods were recently implemented, a survey of executive managers shows that these practices meet significant reservations from evaluated persons. These reservations result from a conflict between the organizational strategic rationality and the individual psychological one, related to his or her need for equity and self-esteem.

ANCELIN-BOURGUIGNON, A. (1998). Benchmarking: From Intentions to Perceptions. In: EIASM Workshop on New Directions in Management Accounting: Innovations in Practice and Research. European Institute for Advanced Studies in Management (EIASM), pp. 179-192.