Purpose – The paper benchmarks compliance for 2010‐2011 with the RICS Code of Practice for Commercial Service Charges 2006. Design/methodology/approach – Whether the proxy adopted is measured by floorspace or number of commercial office buildings, the sample size conforms to Kreycie and...

Purpose – The paper examines how accounting practice changes, which forces generate change, and the role of a best practice benchmark within this. It examines this process of change within service charge accounting in commercial property. The purpose of this paper is to establish that...