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...

Conversely to previous research focused in the study of only one use of management accounting systems (MAS) in interorganizational relationships, we develop a model to explore the interaction of both uses (decision control – decision management) offering empirical evidence through a survey in...