Search results

Environmental benchmarking has, since 1997, been the basis of many ecodesign‐related activities at both Delft University of Technology and Philips Consumer Electronics in Eindhoven, The Netherlands. Cooperative efforts have led to a robust, reproducible and practical environmental benchmark method. The method is based on the assessment of the five focal areas: energy, material and weight, packaging, potentially toxic substances, and recyclability. The generation and prioritisation of green improvement options is done by addressing consumer and societal feasibility as well as technical and financial feasibility. Ongoing research continuously stimulates the methodology and practical implementation. This has created a tremendous awareness in the Philips Consumer Electronics organisation regarding product‐related environmental matters, because the method is embedded in an overall strategy that considers the interests of all internal and external stakeholders.

The purpose of this paper is to discuss different approaches of performance measurement and benchmarking as “reflexive institutions” for local governments in England, Germany and Sweden from a comparative perspective.

These three countries have been selected because they represent typical (most different) cases of European local government systems and reforms. The existing theories on “institutional reflexivity” point to the potential contribution of benchmarking to public sector innovation and organizational learning. Based on survey findings, in-depth case studies, interviews and document analyses in these three countries, the paper addresses the major research question as to what extent and why benchmarking regimes vary across countries. It derives hypotheses about the impacts of benchmarking on institutional learning and innovation.

The outcomes suggest that the combination of three key features of benchmarking, namely – “obligation”, “sanctions” and “benchmarking authority” – in conjunction with country-specific administrative context conditions and local actor constellations – influences the impact of benchmarking as a reflexive institution.

It is shown in the paper that compulsory benchmarking on its own does not lead to reflexivity and learning, but that there is a need for autonomy and leeway for local actors to cope with benchmarking results. These findings are relevant because policy makers must decide upon the specific “governance mix” of benchmarking exercises taking their national and local contexts into account if they want them to promote institutional learning and innovation.

The Program for International Student Assessment (PISA) measured 15-year-olds’ performance in mathematics, reading, and science. The purpose of this paper is to use the assessment results of PISA 2006, 2009, and 2012 to benchmark the compulsory education performance of 65 countries and economies with emphasis on two benchmarking steps: identifying benchmarks and determining performance gaps.

The authors use a multi-criterion and multi-period performance categorization method to identify a group of best performers as benchmarks. Then, the authors use two-sample t-tests to detect against benchmarks whether each country or economy has significant performance gaps on individual performance measures.

Based on the mean scores of three assessment subjects in PISA 2006, 2009, and 2012, six best performers (Top-6) are identified from 65 participating countries and economies. In comparison with Top-6’s weighted averages, performance gaps are found for most countries and economies on the mean score of each subject, the percentage of top-performing students in all three subjects, and the percentage of lowest-performing students in each subject.

For compulsory education systems around the world, this paper provides an original categorization of performance based on the results of three PISA cycles, and provides new insights for countries and economies to prioritize improvement efforts to increase average performance, pursue excellence, and tackle low performance. For benchmarking applications involving multi-criterion and multi-period data, this paper presents a novel method of using statistical control charts to identify benchmarks and then using two-sample t-tests to determine performance gaps on individual performance measures.

The purpose of this paper is to examine the suitability of free carbon calculators aimed at the agricultural industry, for use in greenhouse gas (GHG) emission benchmarking, using the European dairy industry as an example.

Carbon calculators which were claimed to be applicable to European dairy farms were identified and tested using six production scenarios based on data from real European farms supplemented using published literature. The resulting GHG emission estimates, together with estimates apportioned using three functional units, were then compared to determine the robustness of the benchmarking results.

It was found that although there was a degree of agreement between the seven identified carbon calculators in terms of benchmarking total farm emissions, once a suitable functional unit was applied little agreement remained. Tools often ranked farms in different orders, thereby calling into question the robustness of benchmarking in the studied sector.

The scenario-based approach taken has identified issues liable to result in a lack of benchmarking robustness within this sector; however, there remains considerable scope to evaluate these findings in the field, both within this sector and others in the agricultural industry.

The results suggest that there are significant hurdles to overcome if GHG emission benchmarking is to aid in driving forward the environmental performance of the dairy industry. In addition, eco-labelling foods based on GHG benchmarking may be of questionable value.

At a time when environmental benchmarking is of increasing importance, this paper seeks to evaluate its applicability to sectors in which there is considerable scope for variation in the results obtained.

Using data collected in 1999 from manufacturing units, this paper reports the results of an investigation into the interactive effect of benchmarking and incentives on manufacturing unit performance. Based on a mail questionnaire sent to a sample of manufacturing units within U.S. electronic industry, the results of this paper provide evidence of significant interaction effect of benchmarking and incentives resulting in product cost improvement and product quality performance.

Recent years have witnessed considerable interest in benchmarking as a technique for measuring performance against world class performers and identifying best practices. However, a study carried out to ascertain the extent of use of benchmarking and best practice in manufacturing companies revealed that this interest has resulted in a limited use of benchmarking in overall terms and, in particular, has not led to benchmarking being undertaken at lower levels of manufacturing organisations. For example, the activities associated with manufacturing planning and control systems. This paper reports on the obstacles to benchmarking in companies and suggests the prerequisites necessary for carrying out an effective benchmarking study. It also discusses the importance of applying benchmarking activities to the lower levels of manufacturing organisations. The study was based on detailed field studies carried out in four batch manufacturing companies. It investigated 15 areas of manufacturing planning and control to establish the level of benchmarking and implementation of best practices within them.

Public sector organisations have to respond to calls for accountability from both funders and recipients of the services, as well as report on operations within constrained financial resources. Given the absence of profit motives and the difficulties of performance assessment in public sector organisations, the purpose of this paper is to consider the role of benchmarking as a tool to help overcome some of the problems of performance assessment in the public sector.

A review and discussion of current and recent trends and approaches in public sector benchmarking in New Zealand. The difficulties of establishing meaningful benchmarking exercises are discussed in relation to management accounting's approach to management control systems.

In New Zealand, the pharmaceutical management agency (PHARMAC) is responsible for obtaining the best health outcomes that are reasonably achievable through the use of pharmaceuticals for eligible people, within the funding provided. The concepts discussed in the paper are applied to PHARMAC as an illustration. Proposes that a combination of internal benchmarking, process benchmarking and increased public documentation will enhance reporting systems in any public sector organisation.

The methodology should facilitate organisations' responses to calls for accountability, from a diversity of interested parties.

Highlights the role of benchmarking as a tool to help overcome some of the problems of performance assessment in the public sector.

The purpose of this paper is to examine best practices that contribute to the effectiveness of benchmarking in Indonesian manufacturing industries.

A total of 250 questionnaires are distributed to representatives of the Badan Pengelola Industri Strategis (BPIS) registered companies, specifically to the quality managers or production managers that are involved in the benchmarking process in companies.

In total, 155 responded to the questionnaire; that gives a response rate of 51.67 percent. Analysis of the data has shown that some benchmarking practices, e.g. the manufacturing process, and organizational and environmental factors do significantly influence the effectiveness of benchmarking.

Further study needs to be undertaken to identify other best practices of benchmarking. A further limitation of the study is that the survey items are based on the literature review.

A government body such as a benchmarking department (BPIS) can therefore focus on these factors for further development of benchmarking. BPIS Indonesia can organize more training and seminars for smaller manufacturing companies. From an organizational point of view, attention should be given to improving compatibility, employee innovativeness, and government intervention so that the best practices of benchmarking can be used proactively as a strategic tool.

From the findings of this paper, in order for the benchmarking process to be successful, an organization needs these general requirements: top management commitment and support: a solid understanding of the manufacturing operations and requirements for improvement: willingness to share information with benchmarking partners; and dedication to ongoing benchmarking efforts.

Benchmarks are the vital tools in the performance measurement and evaluation of database management systems (DBMS), including the relational database management systems (RDBMS) and the object‐oriented/object‐relational database management systems (OODBMS/ORDBMS). Standard synthetic benchmarks have been used to assess the performance of RDBMS software. Other benchmarks have been utilized to appraise the performance of OODBMS/ORDBMS products. In this paper, an analytical framework of workload characterization to extensively and expansively examine the rationale and design of the industry standard and synthetic standard benchmarks is presented. This analytical framework of workload analysis is made up of four main components: the schema analysis, the operation analysis, the control analysis, and the system analysis. These analysis results are compiled and new concepts and perspectives of benchmark design are collated. Each analysis aspect is described and each managerial implication is discussed in detail.

The purpose of this paper is to investigate the relationship between the amounts obtained using professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by financial statements restatements.

The paper uses a sample of 136 companies (237 company years) that have restated such financial statements and compare the amounts of the restatements with planning materiality benchmarks (rules of thumb) established to aid auditors in arriving at audit planning levels.

It was found that, depending on the method of analysis selected and the materiality benchmark followed, as high as approximately 62 per cent of the restatements involve income levels less than the planning materiality level.

The results lead to questions as to the appropriate relationship between the scope of audit procedures, which is in part determined by these quantitative materiality benchmarks, and subsequent financial statement restatements.

The issue addressed in this study is important because if audit planning levels for materiality are in excess of the amounts subsequently restated due to accounting misstatements, this might serve as an explanation for a number of recent restatements. Furthermore, it might suggest the need to consider decreasing acceptable materiality planning levels, thus resulting in a recalibration of the audit process.