Lars Dietrichson

Collaborative benchmarking in the Danish District-Heating Sector

Purpose – The purpose of this paper is threefold: to investigate why and how companies in voluntary networks engage in performance benchmarking; how requirements for a standardised chart of accounts are handled; and what the role of regulatory pressure is. Design/methodology/approach – The paper is based on a longitudinal case study of an established group of six district-heating companies. The data sources are semi-structured interviews, observations and documents. Findings – Both the forthcoming re-regulation of the district-heating sector and aims to improve efficiency were motivating the collaboration among the firms. An interpretation of common accounting rules can be negotiated in a collaborative network. The benchmarking model was embedded in routines internally in firms to facilitate learning and knowledge exchange, but it was also used to legitimise current operations. Research limitations/implications – As the paper is based on a case study of a specific project, the issues discussed in the paper should be further investigated in similar firms being exposed to regulation. Practical implications – Harmonisation of accounting data are of immense importance when benchmarking performance, but discretion in interpretations of data and results must be handled. Co-existence with existing rules and procedures should be allowed. Originality/value – The paper contributes to research understanding the role of collaboration in voluntary networks when benchmarking is implemented.

Benchmarking in the Danish district-heating sector: from regulation and governing to knowledge sharing and learning

.............................................................................................................. 109 1 Introduction .................................................................................................. 109 Benchmarking issues ...................................................................................... 112 Research questions .......................................................................................... 114 2 Managerial responses to institutional processes .......................................... 115 3 Research design and methods ...................................................................... 120 3.1 Empirical domain and data collection ................................................... 121 3.2 Critical reflections to data sample and collection ................................. 125 4 Empirical findings ........................................................................................ 126 4.1 The cause of institutional pressures ...................................................... 127 4.2 The constituents of institutional pressures ............................................ 129 4.3 The content of institutional pressures ................................................... 132 4.4 The control of institutional pressures .................................................... 135