Purpose – The paper aims to explore how managers change their strategic view so that they come with a better understanding of the strategy. It uses two proxies for such understanding: balance in beliefs (taken from performance measurement system literature) and consensus on strategic...

For a strategy to be effective it must be communicated and widely understood throughout the organization. Our study addresses which of two Strategic Performance Measurement Systems (SPMSs) approaches is more successful at communicating strategy and generating consensus on strategy among...