von Campenhausen, Claus; Petrisch, Georg - In: Managerial Auditing Journal 19 (2004) 2, pp. 172-179
Since its introduction in the 1980s, benchmarking has become increasingly popular for measuring the operational … performance of companies. Benchmarking generally means to analytically compare a company with leading practices identified in the … industry. The main obstacle in performing benchmarking is that comparison between companies is most of the time limited due to …