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This study suggests that the most recent developments in the content, forms and targets of benchmarking represent a challenge to revise its concept and classification for both theoretical and practical purposes. This problem is approached through the interpretative, heuristic‐descriptive...
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This study participates in the debate on advancing theoretical developments in the field of benchmarking processes. It suggests that approaching benchmarking as a research method helps to explicate the basis of benchmarking processes and at the same time offers tools for scientific research in...
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