This study was inspired by the desire to contribute to literature on performance management from the context of a developing country. The guiding research questions were: How do managers use performance information in decision making? Why do managers use performance information the way they do?...

Markets, where buyers and sellers can exchange goods and services, are key to the division of labor, specialisation, the realisation of economies of scale and scope and, therefore, economic prosperity, growth and development. The better markets work the easier it is to reap the benefits of...