The management control systems (MCS) literature has long recognized the importance of values and beliefs (e.g., Ouchi, 1979; Simons, 1995). However, in this literature, values and beliefs are typically presented in the context of mission statements or company slogans that can play little substantive...

This study examines whether and how the process of updating and changing mental models (learning) helps to explain how performance measurement systems (PMS) affect individual performance. Although prior studies (e.g., Hall, 2008; Burney and Widener, 2007; Burney et al., 2009) highlight the important...