Collaborative benchmarking in the Danish district-heating sector

Abstract

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.