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Issue Season

Fall

Document Type

Article

Abstract

The importance of performance measurement is largely undisputed. There is debate, however, regarding the equivalency of objective and subjective performance measures. This debate has not considered a frequently used subjective measure, satisfaction with performance, to be an important measure independent of its equivalency with objective measures. Using a sample of 368 manufacturing firms, this study found that objective measures explained only a modest amount of variance in satisfaction with performance and that other variables added significantly to the explained variance.These factors included perceived environmental hostility, vulnerability, perceived competitive advantage, and commitment.

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