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...

This paper introduces a complement statistical test for distinguishing between the predictive accuracy of two sets of forecasts. We propose a non-parametric test founded upon the principles of the Kolmogorov-Smirnov (KS) test, referred to as the KS Predictive Accuracy (KSPA) test. The KSPA test...