5. Discussion
This study examined relations among comprehensive
PMS, two types of learning (mental model confirmation
and mental model building), and managerial performance.
Findings indicate that a more comprehensive PMS can help
managers to engage in learning processes related to mental
model confirmation. This result points to the way in which
a more comprehensive PMS, through describing the operations
of the business more effectively, provides managers
with the necessary feedback to verify and confirm their
mental models of business operations.