volume 32, issue 2, P148-166 2017
DOI: 10.1108/maj-11-2015-1277
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Flavio Hourneaux Jr, Julio Araujo Carneiro-da-Cunha, Hamilton Luiz Corrêa

Abstract: Purpose Managerial usage of performance measurement and management systems (PMMS) is commonly far from what theory advocates as ideal. Based on this, the purpose of this paper is to identify the justifications for using PMMS and how much each of them explains the actual use of these systems. Design/methodology/approach An empirical survey was conducted with 149 manufacturing companies’ managers as respondents. Descriptive statistics analysis and factorial analysis were performed with multivariate analysis t…

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