Purpose The purpose of this paper is to make a contribution to the benchmarking literature by examining the historical emergence and evolution of benchmarking using the management fashion perspective as a theoretical lens. Design/methodology/approach The research approach followed in this paper...

Purpose: This paper examines the evolution of a company's management control package (MCP) over time. The overall aim is to gain a deeper understanding of internal and external factors shaping a company's management control package. Design/methodology/approach: This paper employs a...