Below I develop hypotheses linking comprehensive PMS
to mental model confirmation and mental model building,
and the subsequent links to managerial performance.
First, I argue that comprehensive PMS enhances mental
model confirmation (H1). Second, due to cognitive dissonance
and the selective perception of information, I argue
that comprehensive PMS is only likely to affect mental
model building under certain conditions, specifically, for
managers with shorter (rather than longer) organizational
tenure (H2) and for managers from smaller (rather than
larger) sized SBUs (H3). Finally, I expect mental model
confirmation and mental model building to be positively