In order to examine the implications of the two different effects embedded in Simons framework, this paper sets forth two models in which different types of relationships between product innovation, interactive use of MCS and performance are made explicit. As illustrated below, these two models discriminate Simons rather indistinct references to effects which are in fact inherently distinct and organize them in two model forms which are equally supportable from theory. A first model (formalized in H1) aims to test the significance of direct and indirect effects of the interactive use of MCS respectively on product innovation and performance. A second model (formalized in H2) aims to test the presence of moderating effects by which the interactive use of MCS influences the impact of product innovation on performance