Linking decision-control and decision-management uses of performance measurement systems

Purpose The purpose of this paper is to analyze, for both parties of a distribution channel, to what extent each party perceives the counterpart’s use of performance measurement systems (PMS) and 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...