Benchmarking rests on the assumption that it supports organizational learning and innovation, but the empirical knowledge that underpins this perceived means-end relationship is limited. This article draws on existing research to develop a framework for analyzing organizational learning outcomes...

Based on the theory of professional competition, this paper identify and investigates four strategic options of supreme audit institutions (SAIs) through a case study of four Nordic national audit offices: a performance auditing strategy; a financial auditing strategy; a portfolio strategy; and...

The purpose of this article is to analyse the design and implementation of strategic planning and performance management in governmental agencies in two Nordic countries, Finland and Norway. Nordic countries are an interesting study from a comparative perspective because while they are commonly...