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This paper aims to explore current management attitudes towards benchmarking and its implementation within small business‐to‐business service firms in order to enhance a deeper understanding of benchmarking within such contexts.

The paper uses in‐depth case analysis of small architectural services to collect empirical data on benchmarking initiatives, attitudes, key characteristics and constraints on benchmarking.

Findings suggest that there are significant variations in the receptiveness of small business‐to‐business firms towards the adoption of benchmarking. There may be an inherent distrust of benchmarking, as it is primarily perceived as being a tool for larger organizations, where productivity improvements are the main driver. Evidence of perceived constraints in both the implementation of benchmarking and in the definition of what constitutes best practice highlighted a cultural difficulty for small architectural firms when adopting a business process orientation. Traditionally, when evaluating their services, architectural practices are oriented towards professional design criteria, often with creative rather than business process priorities. Results suggest less cumbersome measurement models than key performance indicators (KPI) are needed to allow organically developing firms, such as architectural services, to apply benchmarking and quality ideas flexibly.

Research on current management attitudes towards benchmarking or actual implementation of benchmarking techniques in small business‐to‐business service firms is scarce. This paper addresses this by developing a deeper and richer contextual understanding of benchmarking within such contexts.

Financial assurance rules, also known as financial responsibility or bonding requirements, foster cost internalization by requiring potential polluters to demonstrate the financial resources necessary to compensate for environmental damage that may arise in the future. Accordingly, assurance is an important complement to liability rules, restoration obligations, and other regulatory compliance requirements. The paper reviews the need for assurance, given the prevalence of abandoned environmental obligations, and assesses the implementation of assurance rules in the United States. From the standpoint of both legal effectiveness and economic efficiency, assurance rules can be improved. On the whole, however, cost recovery, deterrence, and enforcement are significantly improved by the presence of existing assurance regulations.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.