One of the main themes in the current management control literature is the study of ‘systems' of control practices. While several studies have examined pairwise complementarities in control practices to investigate whether a control system exists, a system may also be comprised of a...

Relative Performance Evaluation is a widely studies topic in the theoretical and analytical literature. Also the empirical literature addresses this topic, with its main focus on executive compensation, and using archival data. This study assesses the of RPE in the performance evaluation of...

Economic theory predicts that performance evaluation gains meaning and accuracy if the performance is compared to peers, as described by Relative Performance Evaluation theory (or: RPE). RPE can be deployed as a means for standard-setting based on peer group performance, by incorporating the...