But we also find evidence that partially supports the performance alignment view,
namely, that performance measurement has to fit strategy, and that the strategy-measurement
‘‘fit’’ affects performance. Specifically, we find that firms pursuing a quality-based manufacturing
strategy make more extensive use of both objective and subjective nonfinancial
measures. In turn, we find a positive relationship between the strategy-measure pairing and
firm performance when quality-based manufacturing strategies are combined with extensive
use of subjective measures. However, there is no similar positive performance effect from
more extensive use of objective nonfinancial measures.