pt. 1. Benchmarks for comparing farm performance -- pt. 2. Benchmarking for better practice in farming -- pt. 3. Environmental benchmarking in food and farming -- pt. 4. Benchmarking for best practice : innovative practice and future developments in food and farming.

Purpose – While new institutionalism‐inspired accounting literature has opened up new perspectives for the study of micro‐processes of change in accounting practices, little is still known about how individuals subjectively experience these processes. In this paper, the authors propose to...