... the Senior Editorship of Mary E. Barth. To test our hypotheses, we conduct a 2 × 2 between-subjects experiment where we manipulate PMS flexibility and environmental dynamism and measure managers' strategy surrogation propensity. In our research setting, participants assume the role of a divisional...

... to be critical. strategy surrogation strategic performance measurement systems incentive compensation attribute substitution The remainder of this paper proceeds as follows. Section II provides the background and hypotheses. Section III describes our experiment...