... covering design thinking in the area of business management and accounting. RQ2. What has been the focus of DT literature in the area of business, management and accounting? RQ3. What can be the future research directions in DT with a focus on the area of business...

... accounting firms. Design/methodology/approach Data from a survey of a large number of multi‐owner accounting firms (CPA firms) were analyzed to examine professional employee benefits and to look at the relationship between firm size and benefits offered. Findings An analysis of survey results...

... it can be more broadly used. Finally, suggests ways that this type of benchmarking information can be used broadly within a firm for accounting and decision‐making purposes. © MCB UP Limited 2003 Companies in the USA and throughout the world face environmental activists and voters who demand...

... are summarised in the components of a benchmarking model linking performances and best practices. In the concluding section of this paper, we contend that the problems and solutions proposed here are also of general interest and can be extended to non‐accounting processes. Concerning this first...