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Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback

Journal of Productivity Analysis, Forthcoming

43 Pages Posted: 17 Oct 2014 Last revised: 21 Jun 2016

Mircea Epure

Universitat Pompeu Fabra - Department of Economics and Business; Barcelona Graduate School of Economics (Barcelona GSE)

Date Written: June 2016

Abstract

This study proposes a managerial accounting research design that bridges a gap between firm productivity based on frontier techniques and strategic management. In doing so, it operationalizes the theoretical frameworks based on the endogenous components of across-firms heterogeneous resources and routines, which are fundamental for firm performance. The design focuses on industry-level benchmarking to analyze changes in performance and organizational knowledge investments, and proposes some indicators for firm-level strategic benchmarking. An analysis of a twelve-year panel of the U.S. technology hardware and equipment industry illustrates the usefulness of the proposals. Findings reveal wider gaps between better and worse performers following economic distress. Increasing intangibles stocks is positively associated with changes in frontier benchmarking, while enhancing R&D spending is linked to frontier shifts. The discussion develops managerial interpretations suitable for control and reward systems.

Keywords: benchmarking, resources, management accounting, organizational investments, frontier analysis

JEL Classification: M1, M4, M41, D2, M0

Suggested Citation

Epure, Mircea, Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback (June 2016). Journal of Productivity Analysis, Forthcoming. Available at SSRN: https://ssrn.com/abstract=2510852 or http://dx.doi.org/10.2139/ssrn.2510852

Mircea Epure (Contact Author)

Universitat Pompeu Fabra - Department of Economics and Business ( email )

Ramon Trias Fargas 25-27
Barcelona, 08005
Spain

HOME PAGE: http://www.econ.upf.edu/~mepure/

Barcelona Graduate School of Economics (Barcelona GSE)

Ramon Trias Fargas, 25-27
Barcelona, Barcelona 08005
Spain

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