Validity and utility of a hyperknowledge-based financial benchmarking system
نویسندگان
چکیده
Computer technology is transforming strategic management and swalegic decision making. One important area of strategic management work, from a competitive viewpoint. is benchmarking. Competitive benchmarking is a company-internal process in which the activities of a given company are measured against the besr practices of thz best-in-class companies using financial andtor non-&an&l yardsticks. We believe rhat hyperknowledge-based support systems provide new, eflective and &cient ways of performing benchmarking. This paper assesses #he validity and utility of a new hyperknowledge wolrking and learning environment applied to a financial benchmarking application rhar utilizes a large annul reports database. The results provide supporting evidence that rhe hyperknowledgebased application can meet the users’ needs in the domain of financial benchmarking and that the application could be advantageous in practice.
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