%0 Journal Article 
%A Sánchez Vázquez, José Manuel
%A Vélez Elorza, María Luisa
%A Ramón Jerónimo, María Ángeles
%A Araujo Pinzón, Pedro
%T Linking decision-control and decision-management uses of performance measurement systems
%D 2017
%@ 0960-0035
%U http://hdl.handle.net/10498/34634
%X Purpose—For both parties of a distribution channel, this paper analyzes (a) to what extent
each party perceives the counterpart’s use of performance measurement systems, and (b) how
this perception affects the perceiver’s own use of these systems, for either decision control or
decision management.
Design/methodology/approach—The paper proposes a conceptual model tested at different
levels using Structural Equations Models. A case study uses survey data from 107 distributors
and 91 manufacturer managers.
Findings—Performance measurement systems allow evaluation by the manufacturer, but also
daily management by distributors; both uses can be simultaneous and complementary. Results
show that (1) each party’s perception of the counterpart’s use contributes to its own use,
although (2) real uses do not significantly influence these perceptions.
Research limitations/implications—The results must be interpreted with caution because the
sample is small. This study calls for further data collection in real situations with larger
samples, and for eliminating the influence of the distribution channel type. Further work is
needed to analyze other constructs driving the relationship between real use and perception.
Originality/value—This study’s originality comes from the conceptual model, dataset, and
levels of analysis. Decoupling real use and perception, it challenges the prevailing assumption
that managers accurately perceive counterpart managers’ use of performance measurement
systems. Analyzing at both group and individual levels, it extends the more usual dyadic
studies by recognizing that any given manager’s perception may be almost wholly formed by
his/her interaction with a group of individuals.
%K Performance Measurement System Uses
%K Distribution Channel
%K Structural Equation Modeling
%~ Universidad de Cádiz