“…The diagnostic use of PMS aims to monitor performance and assist in identifying conduct deviations (Marginson et al, 2014), while the interactive use of PMS stimulates the search for opportunities by instigating learning and creativity (Moulang, 2013). While the purpose of both uses seems contrasting, theoretical and empirical evidence shows that they are complementary and interdependent (Widener, 2007;Müller-Stewens et al, 2020), serving different purposes concomitantly (Henri, 2006;Kaveski et al, 2020) and operate in balance (Simons, 1995). Control can cause positive, negative, or neutral reactions in individuals, so different uses of MCS can cause different reactions (Tessier & Otley, 2012).…”