Second, this study used a survey to facilitate access to a relatively broad sample and
data that are not publicly available. But our data limit the scope and depth of exploration
that is feasible. For example, with these data, we cannot address why subjectivity is associated
with higher performance in firms that emphasize quality in manufacturing, which we
feel is an important avenue for future research. Despite these limitations, however, we
contribute to the understanding of the role of performance measurement by making a finer
distinction within and between performance measurement types, and relating these distinctions
to discussions of performance measurement diversity and alignment.