“…PMSs are considered as effective reactions to conceptual and practical calls faced by firms in changing world (Nudurupati et al, 2021;Cuccurullo et al, 2016;Choong, 2014;Hoque, 2004). However, research on PMSs also presents drawbacks associated with the implementation and use of PMSs (Couturier & Sklavounos, 2019;Choong, 2014;Taticchi et al, 2012;Bourne, 2008;Franco-Santos et al, 2007;Neely, 2005;Bourne et al, 2000). Moreover, different performance consequences of implemented PMSs are found mixed and contradicting (de Waal, 2018;Franco-Santos et al, 2012;Bedford et al, 2008;Yu et al, 2008;Neely, 2008;Davis & Albright, 2004;Malina & Selto, 2001).…”