Abstract
Benefits management has recently gained in popularity but remains difficult to implement and conduct in organizations. Inspired by the practice perspective and building on an exploratory study, we reveal that defining benefits is a complex task, as the concept of benefit is understood in a variety of ways. We also expose the evolving nature of benefits management, highlighting that benefits management is far from a linear activity. Our study uncovers some of the social and political aspects of benefits management, which have up until now been neglected and may be connected to the challenges of this activity.
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