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U (23)

Managers’ use of the performance management system is stimulated by the reward structure.

U (24)

Managers find the performance management system relevant because only those stakeholders’ interests that are important to the organization’s success are incorporated.

D (16)

Managers find the performance management system relevant because it has a clear internal control purpose.

D (17)

Exhibit 3: Overview of the behavioral factors

The research question was investigated by applying pattern matching, which allows patterns to be discerned between the various scores of the cases. These patterns tell us which behavioral factors, theoretically predicted to be important, coincide with the criteria for regular use. Pattern matching is applied to identify patterns between the scores on the individual behavioral factors and the criteria for regular use, and between the end scores for the three stages and the scores for the criteria for regular use. The assumption in pattern matching is that the behavioral factors are independent. This is why the factors have not been weighed. For pattern matching, a complete match between the scores of all cases gives a complete coincidence, indicating that these behavioral factors seem to have a general similarity with a successful implementation and use of a performance management system. These behavioral factors can consequently be considered to be essential. A match between three or two scores gives a partial coincidence, which means that these behavioral factors have a partial similarity with the criteria for regular use. These behavioral factors may be important to the successful implementation and use of a performance management system. Finally, a match between one or none of the scores indicates there is no coincidence, which means that these behavioral factors may not be important to the successful implementation and use of a performance management system. Pattern matching was applied for individual behavioral factors and for individual stages.

Classification Scheme Part

Areas of Attention to

Behavioral Factors

Performance management system

Managers’ understanding–

A good understanding by managers of the nature of performance management

D4. Managers understand the meaning of KPIs.

D7. Managers have insight into the relationships between business processes and CSFs/KPIs.

U7. Managers’ frames of reference contain similar KPIs.

U21. Managers agree on changes in the CSF/KPI set.

Controlled system

Managers’ attitude–

A positive attitude of managers toward performance management, toward a performance management system and toward the project

S2. Managers agree on the starting time.

S4. Managers have earlier (positive) experiences with performance management.

U13. Managers realize the importance of CSFs/KPIs/ BSC to their performance.

U14. Managers do not experience CSFs/KPIs/BSC as threatening.

Performance management system alignment–

A good match between managers’ responsibilities and the performance management system

D9. Managers’ KPI sets are aligned with their responsibility areas.

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