Paper P5: Benchmarking and use of targets in public sector organisations

ACCA: Technical articles - Podcast autorstwa ACCA Student Podcasts

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Many governments around the world have undertaken reforms aimed at making public sector organisations more accountable. One of the key features of these reform programmes has been the increasing use of performance measures like benchmarking, where one organisation compares its performance in a specific area with another - the benchmark - to identify areas for improvement.

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