This article aims to show a benchmarking experience developed by a Business Network for Experience Sharing in Quality (Benchmarking Network) made up of Spanish companies of different sizes and from different sectors. Co‐ordinated by a monitor, the participants were mainly managers from small...

Purpose – To use quality function deployment (QFD)/benchmarking for building an optimal activity‐based costing (ABC) model using baseline information from five different Spanish hospitals. Design/methodology/approach – The customer satisfaction benchmarking process in QFD is discussed...

Purpose The purpose of this paper is to provide, through a set of indicators, an overview of the way in which Spanish institutional repositories are run and the services they offer their respective institutions and other users. The selected descriptors are based on aspects related to technology,...

Purpose – High-Performance Work Systems (HPWS) are viewed as strategic levers to a firm’s core competencies’ sustainability and continuous competitive advantage. The purpose of this paper is to explore what factors facilitate HPWS utilization, with a particular focus on the extent to which...

Comparative national management accounting is a young discipline. A recent survey of management accounting practice in Europe reveals five major issues that contrast across national management accounting practice. In the light of this work we undertook a survey of Spanish management accounts and...