RT journal article
T1 Linking decision-control and decision-management uses of performance measurement systems
A1 Sánchez Vázquez, José Manuel
A1 Vélez Elorza, María Luisa
A1 Ramón Jerónimo, María Ángeles
A1 Araujo Pinzón, Pedro
A2 Economía Financiera y Contabilidad
A2 Organización de Empresas
K1 Performance Measurement System Uses
K1 Distribution Channel
K1 Structural Equation Modeling
AB Purpose—For both parties of a distribution channel, this paper analyzes (a) to what extenteach party perceives the counterpart’s use of performance measurement systems, and (b) howthis perception affects the perceiver’s own use of these systems, for either decision control ordecision management.Design/methodology/approach—The paper proposes a conceptual model tested at differentlevels using Structural Equations Models. A case study uses survey data from 107 distributorsand 91 manufacturer managers.Findings—Performance measurement systems allow evaluation by the manufacturer, but alsodaily management by distributors; both uses can be simultaneous and complementary. Resultsshow 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 thesample is small. This study calls for further data collection in real situations with largersamples, and for eliminating the influence of the distribution channel type. Further work isneeded to analyze other constructs driving the relationship between real use and perception.Originality/value—This study’s originality comes from the conceptual model, dataset, andlevels of analysis. Decoupling real use and perception, it challenges the prevailing assumptionthat managers accurately perceive counterpart managers’ use of performance measurementsystems. Analyzing at both group and individual levels, it extends the more usual dyadicstudies by recognizing that any given manager’s perception may be almost wholly formed byhis/her interaction with a group of individuals.
PB EMERALD GROUP PUBLISHING
SN 0960-0035
YR 2017
FD 2017
LK http://hdl.handle.net/10498/34634
UL http://hdl.handle.net/10498/34634
LA eng
NO This research was supported by the Spanish Ministry of Education and Science (ECO2014-57023-P, ECO2012-38414) and the Andalusia Research Government (SEJ-5061, SEJ-6658, SEL-1933).
DS Repositorio Institucional de la Universidad de Cádiz
RD 09-nov-2026