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IJIiLlJK r:l'-'Il)i!W!i!J !)l';-L;:;~yJl,Ij\: 4'(i"fl' U'i.' :~'(' !IU:)? :\llIU Jiill',:l:1 I'l;{,\j''''tJIllan';' 1ill1 ini Cilj,lkl:k1tll ~L'tduh f",,-,rllyaLnan 11li:;i 5cbunh IJiJtlS[tJ\ ili! Jan hendek dilak."(111l:lknil oleh suatu I~nJs[l.h8il!l dCflgnn unit<:. ,\II:iij,C,iCi

':1:

Sctclah tahapan impl('lllt'lltasi di!nkukan maktt s~rnuany8 itu perhl di kon~roj l::ltuk l!lenjawab perL.!!!yauIl nrc Wt? on the right track? Atau flp,~knh ;~p;l )-an).; tf.Ldl diiwplemcntasik,"lIl sesllni dengllfl npa yang diiIl~;illkH:--:

..\. k 1\1\ N ".1 1~.:t.~.J Jon

'::1

J\lcnentuknn str;Jte!~i LllltUY. r;~('jlj:l'''''ilb jX".lj]>-ilan: luhich wuy is bl'S:.! >;['d,,,-.:I ,'>d,',,: seperti npnkarl )-'nng sclwrusnyu dipilih oloh perusahaull untuk n:cncf-!p:li tUj,:i!il? Sclai:l strnt-e;.:i akan di~entuknll }lulu toellCS l!ll~uk mcnjElwa~) p.:rtan_Yiun.: hi)::' C',} {L',' ensure arriuo/! :\(;1-1 b"'RHim!l.nfl sl:buah peru:>nhaan dap'lt ynlin ll!l'.',lk ;l>'Jh-.\!'.tl tuj uHa l1 yang ditclnpkan dan selnnjutllya dilakukan implcmentRsi yrogram-prog,":ll pcrnasarl1n

'(51-;;-17,), dan b;;b"g~umbc;:'--- -

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SeLebh dikclHhui p09isi suntu p~nlsnhl\u!l dillnt.arn P[!.rtl JwsaiIl!-;nY:1 c!l(') ,:~l! it : ~:l pcrna5Rran !cl[d",n nknn dil-cntuknn (kJjCCtiUC8 dlln pe.-uBuhaan ',. r-;l';)")~, \~;).:<", Iltenjaw!~b pcrt.nl1)'HIlIL Whcrl' do we 1Cunt [0 01.! lltnu kcmnnll tUj\Ji'!l _Ydil~ (!.LnL':I! k:i:' oll'h p·crusnha
.~;;:::.en!.,ar& Bro".-nlie (1993) yanK

u?~)'& i~;n!L5L!"lI._C;,

7

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;::,er;::!al.&r-i. Oll'lIb':ltl)J tll'jumluh i'dkl'.r !>l'}~rtj EllUL'f cl III (1~)97) dn;l Wilsoll (193:2) :-::er..je:u.k..!I.!'. b~h'olo''' Audit ~ma.Jaran bcO!laniuul untu"l: : ':0 j;.J{4,'~ an cr6·(j'1l~(;(ior.·1 Ot'(raU (omm;:m_Ol[ (0 u rr.a.rA~(i,\? orUr.La:wr•.I; 10 m.a$!Jr-r (h~ tx(rM (0 whtch n-.a.r.ir.eflll.j{ c.Sj.·Ctil'(S ha.l't b-.-':fl c.cf.!~ved; to indico:c !~'f-J::~r r}-..t rou!~ (r"(Ht'n. (marJutin.,i? .1.'u{l':gy) WDj (i;.~ nW:J( (/rt'dieJ./': or;d pro(itllblt; (:tId 10 ifullea!1': (},}hN(f ;:>c,-ti=:..;.icr rr~"h.!in.g ac!iui(iu Qr-r o<J-. S,;dan~kBn Clem..:",": GO!d~il (19-93) b.abwt. a .... (~l~ P'!~a.. a.rfl.n D-.'f't,"Una UJltu)( memban:u P-!.'l..iH.!':3.t.n H·C.'l.;~ p.ono..::k dl'..id:Ti r:\!:no~."lllj,i~

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k;Ill';j:: n:(2r·h .... ting audit checklist approach.

tCP:lt \I,'aktu: Agur inporan audit pCf11nsnrnl1 tbp;lt \ IllClk.';imaj maka pelziporan yang dilnkuk;1il hf'nd~l:":'rlya di.';u~;un

l.cnl;kap chn ;,t'(dI';:

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l;:dC'pcnJcll: Audit pcmasnran haruB Jilakut:.drl ~I ':=i!rd otJ)t'klif d:t'l ~lIl ;r: ()::' ()Ich kJrCIld rnr.::h\.;.:!~:an Lerjasama dengnn konsultan iCH.leper:dO:::l yan~: me!ll!ii~~1 ~·it;i ::1:: rll

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Pengertian uudit pcmosaratl Audit pcmusuran ndabh pcmcriksi:ilil ,\tilll ti:lj~unn ulung ocrin penilainn kritis dan berimbang t.erhadap ;aktor d"---stcr,Lll d tin ii. Lernal yang mClllpcngaruhi prugramrJrog-ram pc;nnsJ.:-r!:~ di.'O'Ji1tu pCnJ5ilh;:O:i ·;(',~ar:l komprchcnsif. sistcmatis. indcpenden dan bcrknla scba~ili nla'. konlrul ~;~::Itr't~:~: dent;an tujUU!1 untuk Illcmb.-.:rikan rekomendasi dalarn l:p,1yU untuk lil'_'ll;,~;')'i1~>iHl efektif:tus da:: ki:~t:rja pem(lsaran pcrusahaan

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unit, nH.'llt~ntnpkllll dilnah pcrcncanl1nn )'ilIlg' ukan dll.JuUit, !:lcndcfinir;ikHrl cakupan daerah (Jp'..'ri.l~i [luriit, pcnjadwtllan segala nktivilas, pengkoordinasi.Jn partisipa.'1 sertn. mcn6'tndikasikan hasil yang nkun dip-eroleh. Disamping itu, bi':!/il pengauditHn dan rl1n!)faatnya juga dicstimasikan. Penggunaan lcwunn·t.crnuan (using findin6~3): Hllsil·hnsil nudit pcmasnran dapiJt c1igunnkun IlCbllik Iflllllgkin untllk meninKkutknll c!cktifita.'i dnn kincrJd pcmnsllran perusuhniln Bcrbnb"l.li kC8empnUin dan masillnb yang tdilh t.eridentifikasi akun dipakai Pllla ddalnffi percncnrman strul-egis (strategic

10

selanjlltnya

~m(15aJ an odJ:liilh ~c:tlilgni b('rikut; Set.elah miiii dan fillsnrnn pCi11nSUrHn tlt:-ategik p'~n.l.5ilhaan (r;lclUp;)knn hagia:l dazi Si153ran straU~i~ik) ditcL:.p~:nfl muka dilakublrl Iludit pCEl;1:>ilri-lil l;n~'~'k

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Appr,_-.:u:.lJ ,~U(!Jt p-<,'[(lHSd.ran Tools drIlL ll1l'todologi audit p~!1l/l.'iara!l FrO!Jl"iL'OT".l:: alldit jft.:Wi-!:-;
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t'VHluHSi clan p<:llt{ukur,~n. BerdasUrKn!1 iIlforE)asi·inforrnnsi dan data-data yflng telllll t.erkumpul dCDga..rl baik nwkn dilakuku:l cvaluasi dMl P'--:Di:;"l...lKUnln urltuk mcnclnpat.k.:!tl IY)Ei.si Jx"nls.'l:lHf!n diiiIlt:lr;1 ,)cs:ling cia:l ling-Kung-an bisnis yang mempcngaruhinya. ~fem?rC8entasika-'1 husil·hasil yang dipcroleh dari audit p~maSHran untuk mC!1b"eLahui posisi perus8h.aan di811tara pcsaing dun lingKungJ.n bisnis yang mernpenganlhinya kepada rnanajemen. ';\1elakukan tindnkan korektif. Set.elah posisi pcrusahllan diketahui berdasarkan hasil evalu'asi dan pengukuran maka diJllkukan linJakun korek.si yang diper/uk an untuk menentukan 8flS8ran pem3saran yang hcndak dicaplll, 6trat.egi, takti.k dan value yang dituangkan didalarn rencana

iwill

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il!lpk!l1(~lltasi. Monit.nring t.erhl.ldnp apa y,t!l~; u~bh dii'Li;~Crnl';ILL!lr ;:[~ tcrsebut rlilp.at dilaksilnak:w oleh pCnlSilraan de;,gall me;lt:~:'U~~;ti:dil TlU:.-J:,>:.ng (IUdit (·hecldls! Cl[!pro{lch UIl[Uk Itll'llgr:v;ilUeJ;;i hasl! ()i'''~~'d~I'J!Lll [)'_'!:);jS:!r:l~l dJb:tndjfl~;~:iln dcngan ekspcktasi Y[\!)'~ hl'.'"lchk dicapai 1":;"'';~;U:li) ,.L,'.:";;lil'LI:ld Yl1n,;'; tchh dilc(;ljlk:lll di d,ilHfll rL'nCilIlli r';:·lll,13Ilrilll. np:' ','Ii\ 11'.:\'-;111 d~ (~ t1d~ll -(lll tht' [nIl),'" li!illl)..;'); ((·hl! 111('ll)"I::ljl:1Jlg dl1l'l ~r,-,14 :'.:\'.: dti:;I!.I:'~':11l I>!,!.

dilihat melalui gambl!r 8 AJur implerm.'rlULyi audit j")(,Jlllll:i11ran. Schug-ai pcnC',;aSilfl kCfJlbn)i ·w~HLJ!li dCllgan r:llfllLnr 8- nwkll 1l11Jr pro:;('Cl il(lpkflH'!llll'<',1

r.-:cnSf,C!r. .?knn to<){3 l.lDuit T>t':n.asaran m.'l~-:R datB. yang dikumpulkun B.dalnh ~i"kenaan dcngB.!"l dat.a-data: audit internal, data audit ek..stcrnal dan data s! ....C!!fc'!.J...s, uH'akncsst'.'J", opportur.ilit..>3 dr.r. threets yang i1H'U'.0='~:'t;aruhi kinerja pe:usahaan, tmik bCf"upa dat.9. primcr yang bcrsumber dnr-i interview dao pengisian kUt.'sioner lllaupun dnt.a Bckunder yang bcrfl~[ll dan sUlllbcr·sumlx'r yan~ rekvfill.

tI;l

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D

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planning) perusuhuun, 9.

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,\fonfl(:.,-",.:nl Hruil:!l!, '25-,13,

pt.:ruHllhdOlII.

Larn.!.bc~, [,1., 1935. AuditiIlg Th~ Marketing Function, ';ournc[ of Internol Auditing, 36-

nEFERENSI

4;:).

Australian Marketing Joumnl. 2002, 0;: the

Vc!!~1:?

kfanucls elld licllcsbc-oks ir. IVc..rk<:tLllg

Planing, 88-91. B.o'';''tilic, D.T., 1993, The Marketing Audi-:." A ~,~c .. rDlois~"· iiild E;.:pL1iluti;:;", J0i....rn,;: of J.farkctillgln!idegcflce& Planint!. Vol. 11, i\'o. 1.'~-lL.

Ba.rlow rkaserch AssocinwB, Inc., 2003,

(;us!Onl';.'-

Hd~!iunship ..... udit Ccpcbiiiun, 1·:3~)

Drown, J.R.. Goedde, II., & Cist, \V.E" 1991, E:lchJncc~ You:- Firm's ~;'~ri,::·_1(l.g Perf0nn~n'.":e via !l ~~n.:-ket:,:~ /<. :~(L t, Jy~ -::::! c/ j'r-c:c: i::::! ;1, -.::, :...' ';:',:: ,:·c~: ~,r(.:C:r.!h-·"·::

Cravens, D., & Piercy. N. F., 2003, Slr(]tt.'g:c .l,fclr):('::·r~, S,;·.. c"th Ed;',: Coxpnnics Inc., New Yo"rk, :--"~Y. C~,;pkir" E., 2003, --The Se.l(·s unci ~'!tH~("til' Ibmoi ltfarkdin;? nt'u~ntJ, 11.2'L Evans &

B-err.:.1E. . Il,

: \ '-l (1) '.

r;~J!:'i

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ww.>,

McDonnld, M_, :!002, flow Come Your frfarheting Plans Aren't tforking' KL:fl\~1 Suks('s ?"rt'/l,:ar.ur:n PLi!l(L~(UarL FT Elex Media KomputiIldo, Jakn.rt.J.

Mcn,;al, L, ::O(I;j, ",fCJr)~L'{ing: It's in the Pion. Plan Johns Hopking Uiliver;:;ity AS!::£': AnI1u".l (:ollfcrcl~ce ~';'Gshvi)lc, Tennessee. ~.1ul: .. ;!dj,

'200:,

1)(:/,:;:(('((

t>!~

:-cj:1d_("l),~1

C;'-o1den. S., 199B, "Using A Market.ing Audit to ;:;..-:t Dircr:tio!ls fur 1{(,Sl.:lt.~

Acirl'.:ssiorls

Markding Repo;t, I·G.

r~()Il~l'p,

S'cu,.vln(

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;.iUJj():1

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11

Means, D., \V_, 1983, A :'irarkcting Audit Checklist, Agency So.les A--!cga.zillc, Vo!' 28, 5·~·55

r) ,:::--

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,\f,C;:-,'lW.)/i:l Cl\i!lP'!:lic.'11:~c., Nc·....· York, ~~y,

r~jUl .\rc.\fe(~ CC~:l~'.1I,-i!lj;, 2,J03, ;\}cr).:.::tint: Plan Audit. situs ~::'c'_Y':':~~-:~_~_!~~lI'- i2"':'2i

"-,,,;,.,. -

Yor~,-;. :~y

Hos":I!)cU,,:\

l-:-":\--;,

T!;.' ])ircct ~lnrkc'"int: Audit· :\ E~\'ie''''; cf Ol:r Pi,,'ct ~,r,,:-k'
Efl~Jn_-i,J,)u('f;d o(lhFt'c: l.larkdiIlN, Vol. GO, 15·17.

1\,JcJuJf, U ,:\)(J:':;, \L1rknin/-,: thL' Intcrnal Audit Function, AlGA! i,filoge, I 5 HoUH', J., T., 1faj\'l~Y ~I., C_, 8.. .lnckson, C.,E_. 1997, The Marketing :\l:dit Five I)('cnck:; Lnt-cr, '/O!;:-,';t:i o/;'./urkctin,i! Theory &- Practise, Vol. 5, I-1G.

gb3group, What i.$ A Afarkcting Audit?, situs \\-"\-".J:LhQ]cr_Q_l11L~J!nl

Hansler, D.F., 1988, "Market Plnninf:' Proccss-Markding A\.:di~." Jo:;,-nal 0/- F:iJ!d nai_\~ng

Jrfonagemenl,82-83.

Sl.1t:.risUmo (1~)~.1.5" /\'r-~'nc(;!:t:.c;!l Stra!t'/;is !lallk, Edisi Kcdua, Instritut Hankir InulJrH'si:i, ,]a~,\rLl.

KL~er, p" 2000, Manajemcr. Penwsoran, Edisi MilcniuI1l, [>1' Pcrbalindo, Jaka;-tu.

Kotler, P., 1997, ltfarketifl8 Jdanagern.ent: ArVllysi.s, Planning, ConJrol. 9<" ed., Prentice·Hall, Inc., New Jersey.

Impl.:mentation, and

Kotler Marketi!1g Group, ~Vhy A Sales St.'-olegy Audit?, situs YC....-';<:-"-vJ::_~~1.L~lr.nl~1L~:I,-'_~j_~)l:.J:..oQ} Kotler Marketing Group, Strategy and Planir.g, situs w,,-,,:w. k()tlt;rJ21ilr~1~'lg \_(21:} Kartajllya, H., 1985, Audit YCmaS8ran Berdasarkan Strategic Marketing Plus '2000,

Nlola. No. SrIV/1995, 53·72. ,olo...QOf

('yJ'" .... ,-..~ ()r.I~ ~~." E!o.-UJ",.1I.J ~ .-~;- p-.tr"JI~n

Situs www:Illarkcting-t~L1chcr.com, l>farketing Control; The },.{crketing Enuironrnent; SOWT Analysrs; \L1y is Afnrkcting Plenning NecessQly?; The }"farketing ,T';nvirOrlment end

Compc!i!o; Ancl),5is; What

I'S

PEST Analysis?; H'hat is A!arkeling.

\\/E!k;:dcy, P., .J., Fuule C_, & Foster, r~., C., 1988, The Marketing Audit: A New Persfcctivc on Liurury Sen'icc fInd Product, flulLJfed.Libr Assoc, 323-327

\'/cinEand. n E 1~;~l7, T~~~~ ~~!:!:,ke~i;1g Audit: Using Systems Analysi3 t-O Inform ,\f
JOURNAL OF BUSINESS RESEARCH

Marketing productivity, marketing audits, and systems for marketing performance assessment Integrating multiple perspectives "'
ilf .\'I)uh C'(/!"IJI'mo oj ('ho/1[·llfili. ('lin 3·JItIi, 1'.\'ON!lI·(/S[t'/"1I //1111'1'1'.>1/.1'. {.'S.:

,'o/d'uit' })!lildIlJg.

(hd/ll'lilili. S{' :;:,l}Y·3·NtI.

[.',\',-1

Ahstracl

[{c:-:ponding In cnmpl:lilivc prt:ssun:::s ami linanc\~\\ realities \()l\l~ t~\mdial' \\\ \t\II>:r r~\\\c\inl\"\\ \r"~\l""~',\':r~ amI ~\c;\lh::mi(~, ccwpmah:: shardwldcrs, senior managers, and Ihe Marketing Science Instilute have idL'1l1i!icd lllarkclillg Illl'lrics and Ilwrkeling pcr!OrtlHlllCC measures as top fesl'arch prillrilics. Ilowever, marketing academics have oJlly recently begun to r. >lllcUS on this important rl:scarch domain. HistlJrically, m,H~eling pmduelivily analysis and the marketing audit COllcept have dnminnkd apprniu.:hcs 10 assessing m:lfkcting pcrCI,Jrm:1l1cc. \Vc sug1!csl thai hoth ,-Ipprlladlcs h,,'ith n\o\\:: recent \hem~\k'c.ll advanl.:<,:s \n l\cvch)p C()llCcptU;.I} rn.odcls or bOlh Iypes of l'v~ P'\ systcms and considcr Ihc:ir implic<1tlnlls for management practice and acadelllic f'csearch ;(:' 7.00 1 El~c\'kr Scicnc~ lnc. All rights res~rved. KL'ymmfs_' ,\l
You simply 1:i.lIl't manage i.lnything you l:<1n '[ measure l(ichard C)uinl1. VI) Quality, Scars Merchandising Grnup, tdanagcl1lcllt Review, March !l)i)(J

l. Introduction l\.."kasurillg marketing pl~rfLlnllancc has lotlg b~en a central concern in marketing (e.g. Parker, i 'J02; Fcder, 1%5) and remains a vital [ssw: for man)' corporations (c.g. 1krrell1iJtls and Ryans, 1995; Fellman, 1998), particularly those ill industries where marketing expenditures arc significant (e.g. Foster and Gupta, 1994; Sheth and Sisodia, 1995). However) following initial intcmst and cenlral conceptual developmcnt in thc 1960s and 1970s (e.g, Sevin, 1965; Kotler et aI., 1977), productivity and effectiveness analyses in marketing have advanced only sporadically in both academic and managerial domains (llonoma and Clark, 19XX; Sheth

.. Corresponding author. Tel.: i 1-919-962-9RJ5; fax.: 71 HG. E-lIIi1i! oddl'c.I's: I1lorgallJl(;-~jcaJ\Js.bscilool.llJl~.cdll (N.A. OJ-48-2W,J/o26 - M•."C from !liMier 0 200J I'll: SOI482%)(OO)OOI62.4

i-l_l)\!).9()2_ ~tl\rga!l).

EJsc~'ie-I' SCiCIK,(, Inc. All rigltl~

and Sisodia, 1')95), Our contention is lhat marketing productivity analyses and Illarketing audit approaches arc subsets of

or

thl.! broader issue marketing performance assessment (i'vll'!\), "{hi tliat "eitha appmaciI can be isolated from the context of :111 integrated marketing pcrfonnancc framework. Both ;lcadc:mics and m,Ulagcrs currently lack a comprcIlcllsive understanding of the marketitlg pCrflH111anc('. process

and the fac'tors that affect the design ami use of t,,1 1'/\ systems within c()rpur,nions, Work in this area has been dominated by two maj()r '-lpproachcs to marketing pcrt()1111ancc: marketing productivity analysis ano markding audits. Thi~ article critically assesses these two approaches to perfornlance assessment alld develops a framework to integrate the two into a nonnative :~ystcrn for pcrfonnance assc:ssnH~nt. It

limher outlines import,mt contextual lilctors affecting the design and usc or MP/\ systems, Both nonnative and COIltextual MI'II systems have implications not only for management practice but also for knowledge generation and assessmult in the acaucmic field of marketing, This papcr makes four contributions to the marketing iiterutlLrc, l'irst, we provide a cl'itical review of the two 11\0st signilicant iristorical approaches to MPA, highlighting n:scl"\'(xl.

t;o!ltrihutiollS, i[llpleJ1l~lltatioIl problel1ls, :llld CO!lc~plL1al

ICiCIICil..·,'" of

I·'rulll

this cUlllrol system perspl:ctivc, currellt ktH.1\\'l-

a l!Jcon. .·jjL·:,l)y

L'dt~L' n.'g~JI\_!illg tvl )l/\ sY.\;!i:/l'l design and use is fU!ld~JTncn­

holislic conccplual model (11' a nDrmalive 1>1I'A tem thai e,\plicales our understanding of the markeling 'fortnallce proccss, Third, lVe develop an inilial concepI model or cllnlextual MPA syslems highlighting likely lti!lg~ncy, n:sponSl" and performance variables assoled witll thc lksign and lise of MPA syslelllS in illllivia1 corporate conlexls, Finally, we discuss the plications or uur conceptual model developmenl and :hlight important research qlleslions to be addl'esseu as SL:d: to l:xpaud our kllOwll:dgc or this in)portal1\ hut :lerdewlopl'd dOlnain,

tally limited. Cil'el1 MI'X, centred importance in the sludy and effective pr:_h.:ticc of marketing within organizations, \Ie must b~lIer unlkl'slanU P'lsl eontribul ions allli intestate Ihis base wilh more reeent theoretical work to provide a slrongn foundation 011 which to build.

L';/CIJ. Secolld,

Wi..' dc\'t.:!op

:l1or~d,

Pl;rf()nll'Ulc~ assessment systems arc an illlportant tYr"~ organizational control system (/lntI1Ony, I YXX), Contrul stems arc formalized routines and procedures tilat usc 1(1I"Inatioll to maintain or aller I'allerns in organizalional tivity (.IawIlI'ski, I YXR; Simons, 199 I) to ensure desired

tcornes ('!1",rrenbaum, J 961l; Lawler and Rhodes, J'I76:

,thollY, I'lXX: Jaworski, 19RR). The control process may viewed as consisting of four basic steps: setting a sired peti(lI'Inanee standard, collecting and comnlllllieatg inf()rmatio(} relating to actual performancc, comparing is informal ion with the performance standard, and laking )rre~live action where necessal)' (Anthony, 19(,5, 19S5: reen alld Welsll, 19SH: (Joold and Quinn, I 'J(JO), Critics ggcst tllal manageillellt and Illark~lillg control systellls e olien ineffective ti)r several reasons including: ill~fincd

objl:ctivcs, performance measurement standards

at arc not well linked with strutegy objeclives and mtenl, and poor pert(1I'Inanee appraisal and review (Ilre'niak '>Ild Joyce. I()S4; Ilonol11a. I 'JS5; Ilonol11a and rillcnden, I'ISS), As all important ol-~ani'/.aliona\ cnn\rnl syskm, five stine! roks or MP/\ systems are:

• to COnil1'l11 compliance wilh non-negoliabk slanciards such as rcgululio!ls, and illdustly association standards •

iHl~'1.

(l

Ii/storieu/ review

Two difkl'ent H\

bull~clated

lh~ 1l1<1I'Kdil)g literature:

approaches to MPA arc evident marketing productivity analysis

(all "eftieicllI:y" approach) and the marketing audit concept (an "dkctive\lcss" approach). The li\eralure relating to cad, or l\i~sL' basl:s is assessed, and contributions to the research domain, possible implementatiol1 pl'oblcms, and conceptual deficiencies arc idel1lilled below. 1.3. j'le ejlic'icJlcy

Ih'r. . .pl!ctive

--- marketing

l)r()riucliviIY (J1I(J~\Psis

Pr()ducti\"ity concerns the relationship between inputs and OUlpUIS (Mistcrek et aL, 1992), and productivity 'Ulalyses assess Ihl' cftleiency of the transformation process by which input'; '"ld outplltS are linked (Sink, I (85). Marketing productivity analysi:; is an inhercntly p,mial productivity measure in Ihal it is based on a subsct of the universe of [lo"iil\c llr[',allizatiullal i,:puI.S, ulItPlllS, and lransfllrmati()n prucesses (1)lislerl'k et al., 1')92). Since inpuls and outpUIS CDIIC~rrli[lg ll1al'kl~\i[lt'-

perfonnance are onen ill diffcr~llt

U!lils of 111C"SlirCIIlCIII (Selncs, 1992), marketing produclivity ~\!lalysis lI::1ually involvt.:s transfornling input and output unils inlo SO III e' standard meClsurelllent unit (usually dollars) (q'.. 1ll1l1llllla ilnd Clark, 1988). \Vhik many lllark.:ting productivity tl"lcasun:s havl: been

pruposcd (SeT 1301l0l11a and Clark, I 9SS), the majority either c>Hlors" or innel\1cl\\ally e,,\cnd Sey in 's (1965) prolit-to.IIarketillg-e·xp"nse-lalio measures of eftlciency (Foster and (illpta, I ()94). Input measure, suggested as appropriate in assessing marketin!', productivity have included efforts to operationali!.e and quantify marketing expenses and levels

(c.g. I'c/(y, I ~'17 J:

or ictv<.:sullerH, heud count, quaJ(ty (cmploy(.."(; aCId dCGtsion),

to monitor overall organizational "vital signs" and

effort, ami allocation of overhead (l3onoma anu Clark, I')KS). The output measures most frequently suggested in assessing )l1arketing productivity have included protl\s, sales (unit and value) mar'kel share, and cash now (Bonoma and Clark, 1%8). Two trends may be observed i'l the development of marketing productivity analysis since Sevin's (1965) seminal conceptualization. First, there has been a movement tl1wards inclusion of more "non-pecuniary" (non-financial)

proviue early warnings or problems that may afTect future rerformance such as increased customer complaints (e.g. Sehibrowsky ,md Lapidus, 1994); • to provide dala inputs for planning and deeision making, as well as to aid "gcnl:rativc" icanling (c.g. Slater and Narver, 1995); • to aid strategy implementation by trucking the extent to which strategic marketing objectives and mile-

•

1.2,

stones arc being achieved (e.g. Bonotna and Critten-

nH~asurcs

den, 19S5): and 10 signal marketing priorities and desired OUIClllllCS to Inana!,!cl's and elnployees (e.!,!, Ouch i. I(J7'); (;OVilldarajan alld Fisher, 1990),

[lucklin, I '!7X) in rroduetivity assessments. Second, the,'e have LH:cn suggestions that productivity assessments also Il)clls Oil Iile adaplability and inl1l1vativcncss 01' a Ilrl1> 's I1Jarkcting "lToris (e.g. Walker and \ZuekeI1, 1987) and that

of Jrtarkcting output such as quality of service (c.g.

1P;\ sy.';l~JlIS i!lcorporatl: ilion: SOpllislica((:d lllultidilll~[J­ iOIlal a."·."I..'.""." 1ll1..'1l 1.1.,' of murkl..'ling productivity (Bharga\lil I aI., It)')··l; Sheth and Sis",lia, 1')')5).

The IIlarketing productivity research stream Illay be iewcd as mak in~ two major coniribul ions to the assessmellt .1' Il1Mketi\\~ pertlll'lnance. hn;t, it \la, provided a mlula~e­ ially relevallt conceptualmodcl of the efftcieney dimension If markcting performance similar to those that have becn IcveloJlcd in other areas such as manufacturing. Second, narkcting productivity analysis has ftlCUsed altcntion upon, . Ind grcatly increased tlnderstlulding concerning the identiicatio[) and !Il~aS\ln!mcnt of m<.u'k.:ting coslS (c.g. SevIIl)

,%5) al1ei }\:"el1\}C (e.g. I,'edc}', 1%5). Dl'Spik' thl'~C ClHltribuliu!ls, lhl'l'l~ remain sevcral si~~!liti­ ;IU}t prubkl1}s with marketing )l['()ductivity analyses Ihat ha\'e levereiy limiled Ihe uperational u"e ot'the approach. !-irsl, narkding prociw.:tivity analysis assumcs that markcting ill)uts and outputs can be economically and accuratdy '-L...;scssc:d .111d Ihal such measures will be slable (lVer lime. I'hese "ssull1pti\)ns hav~ [,!'Oven diflkull to valiciale, tllr while "hard" illputs alld outputs (partieul"r!), cosls and reyellue) rtJay be rdatively easy to i:{(.\:uratdy measure, less t;mgiblc inputs !lnd outpuLS ar~ mon: diflicult to assess (e.g. Selnl:s,

I')<J2; IIcITell""lS and Ryalls, I l)l)5). The stahililY ,,), lL"e,,tllcnls may also be problematic as accounting decisions (ollccrning overhead allocalion can significantly afb:t illput and output measurement (e.g. Johnson and Karlall, i l)X7; Seines, 11)92). Measurement accuracy and slability probbns may also be compounded by difficulties in u'anslonning marketing inputs and outputs inlo common currency. For example, while brand equity has been a much researched topic ill Ihe markeling literature (e.g. Keller, 199\ Simon alld Sullivan, I l)ln), Ihere remains no universally ""eepted IVay or tmns':lting bmnd equity inlo a dollar value (e.g. Keller, 11)90). In addilion to such implementation problems, markeling productivilY :lIlalyscs also prescnt a number of significant cOllcI:plllal li(lliwliolls. First, c:flicicncy tncasun!s rely upon knowkdge of cauSe and clkct rdulionships link in!; illputs marlH!!erial actions and outputs (e.g. c.;ovindarajan, I ')~X). In f;lct, We haw lillie knOWledge concerning slleh relationships ~n H\,~rkc:ting, and markeLing transformation processes remain I'"'gclya "blad; box" (Piercy, I l)97; Yodlic,' allu YW')'m"gh, 1999). In aduilion, productivity analyses largely igllore time lags between marketing inputs and their dTecl upon oUlputs, and Ihe impact of cumulative elTecls is also im{)(l,,;ibk to disc<:rn using such approaches (roster and Gupta, I ~')4). Sewnd, productivity analyses focus upon the amount and nol Ihe qualilY of markeling inputs and outputs. While adjustments may be made such a.> using price-of-output ch,U1~cs as a reflection of quality, this approach docs not consider changes in technology th"t may simullaneously improve quality and lower price (q;. Misterek et ai., 1')92). Finally, while mlu'keting productivity analyses capture the et'ficiency dimension of mal'keting pelionnanee, tbey largely ignore other impunanl dimensions such as effectiveness and adaptiveness (e.g. Richardson and Gordon, 1%0; Skinner, 1986).

tI/(JrkCfitig uudils

A dillerent approach to assessing marketing performance Ihe m:ukctillg audil was developed in parallel with Ihe emcrgenee or m:uketing pmduclivily analysis. Emulating accoullling's li,,,,ncial audit, the marketing audil originaled in an American Management Ass()(:iation report, "Analyzing and Improving Marketing Performances. 'Marketing Audits' 1n Theory and Practice" (AMA, 1959) that included seminal works by Crisp (1959), Sessions (1959), Shuchman (1'159), and Oxenleldt (1966). The marketing audit was dl..!scribl!d as a system~tic, critical, and impartial review of the: lolal llllllketing operation; uf Ihe iJa.>ie objectives and policies ol'lire operalion and assumptions Ihat underlie Ihem; and Ihe n":llwels, pmeedures, Jlersonnel, and org:llli71ltion cnlployed 10 implement the policie., and achieve the objeeliVeS (Shuchnlilll, Il)59). Kotlel' el "I. (1977) refined the markeling audil concepl triLl) a cOlnpn.:llcn:-;ivc, syskmatic, indcpcndctlt, and periodic examinalion ura company's or SBU's strategies, objectives, a(t.lvilies, ,Hid CIIVillHlll1Clll) designed lo reveal problems and uppunurriti<:.s, and to n:..:omrrwilu actions

th~:H

wuuld

improve tile company's ma.rketing performance. The refined audit IlI(Hkl idcnli !il'(\ six Pl'opuscd components of thc 1l1arkcllng auilit, alH.I advucated the usc of a standard set "t' procedureS. Kotler el "I.', six proposed marketing audil c{)mponents inclu(kd:

L Ihe markcling environmenl audit, consisting of analyses of bOlh the macro environmenl and the task ellvironll1ent; 2. thl; lll'lrkcting strategy audit) to assC'ss lhl;; consistency or fllarkding strategy with ellvironmental opportunilll'S and lhn:ats; 3. Ihe marketing organization audit, designed to assess

the inleraclions between the marketing and Ihe sa les organiJ'.ution; 4. the Irwrkelinl; syswms audit, to eva.luate procedures used te> oblain information, plan and control marketillg operations;

5. Ihe pl'llJuelivily audil, assessing accounting data to dctl.TCllinc ('ptima! S(1U((':cs of profits, as wC'l1 as potential cost savings; ano 6. the marketing function audit, rcvic\ving key marketing i'uI1L'tiu!ls

based

primarily on prior

audit findings.

The major eontribulions of the markeling auuit approach wcre that il repres,'llled the tirst systematic attempt to assess mat-kcting effecliveness (eC Kotler, 1977; Dunn ct ai., 11)94), and thai il was in Inany ways an imp0l1ant precursor of later work on Inll!'kct "denlation (e.g. Jaworski and Kohli, 1993) and marb:ting capabilities (e.g. Day, 1994), However, li'om all implelncnultioll perspective, the marketing audil approach has suftCred from significant problems. These indude: the lack of suitably '1ualilied indeJlendent audilol, (KOller el aI., 1977); gJllllng manugcmcnt coopcration rrmn within mar-

keling (Capella allli SecKel)" l"nS), inil)nnalion availabilily

itldLlS!ry-sp'.'ciJlc conti!lgl~ncil's. Contc:xtual t'vlPJ\s arc more

(HuUl!.' cl ai., J9i.)7)~ ;/nd g<:lh.n:Hillg sufficicllt conunlillit.:;I-

congruellt will] !;!oal-oricI11cd pcr:::;pcctivcs on organi7.Lltion;Jl

lion \vith top managers to ens lin: acct:ss and understanding of inll)rmalion (Ilonoma, I"JRS). Combined, Ihese problems may explain Ihe laCK or implemenlalion or Ilw m:II'Kelin!! audilproec" in comp'lIlies (Mokwa, 1086). In add ilion 10 implemenlalion problems, markeling audil approaches may also be viewed as having a )\llmber of conceptual weaknesses. First, audit approaches arc nol systematic marketing control systems. Rather, they arc disconnecled from the overall control systcm (e.g. Brownlie, 1993) and periodic rather than ongoing assesslnenls of marketing performance (Kotler et aI., 1977), wilh the objective of ddining problems but not necess;u'ily providing insighls inlo solutions (e.g. Wilson, 1980). Second, markel-

c'[Teeliveness (e.g. Lewin and Minton, 1nG). We develop Illodeis of I1mh Iypes of I\\I'A systems below.

ing audit approaches were developed ~ll) universal, prognostic, lltHJlI~livc tools rather lhan as firm-contingent pcrfonnancL' measurement systems. As sucil) the audit 111caSlll"l'I1l>:nl

:.tppr,)<\chcs

llsed

have been pl'illl<.lrily qualitative

cltecklisls, Wllh lillie ellipirical validation (Rolhe

cI

aI.,

Markelillg pert(>rInallCe is a dynamic (e.g. DiCKson, 1996) and mullidimensional (e.g. Bonoma and Clark, 10~S) process. Both of thes" eharacleristics arc therefore essential in building II normal ive MI'A system. We represent bOlh of these ci1al'41clcrislics in u normative model of marketing performallce rcpresentccl in Fig.!. From a dynamic perspeclivc, cOll1pelilive advanlage Iheory suggesls that marketirg performance is a process (Kaplan and Norlon, 1993; llunt and MOI'gan, 19%) in which four broad stages can be idl!ntifi~d: first, sources or advantage, regarding the acquisition, dcv"lol'll1enl, and deploymenl of the resources and l'ar;lbiliti(~~

oj' the linn; second, positional advantag.es, I'Cjln:sc;nti!lg [llc n:alizcd strategy of' tIll': finn cOJlccrning the

1l)()7), ;IIHl, thereCore, littk or no kllowkdge (ul1ccrning

\'alue dd,vered 10 cllslomers and the COSIS incurred by Ihe

!lIL'iJ"(j('<":II~L"!( fu\)pcnics ,,",,tlL·iI ilS \ ~d,di(y alld n:iudJiii(y.

Ilnrl n.:i;!li'lL' II! ils cornpcrilors; third, market pcrt(Jnnancc

l,5

outcomes, which arc customer and competitor responses to thl..': I1mls' n.:.';jlil.cJ posiliorl:..ll advantages; and founh, finanl:ial p~rf(ml1a[Jcc outcomes, concerning the costs and bem:-

(jl1 ill/eprali\'c jJLTsj)(;c!iv('

Our rl~viL'\\' suggests that lll~ithc:l' marketing productivity aIlal.ysis nor markeling audits alolle provide salist:lctury

bascs I;,,, MI'A. [n addition I() lile implemenlalion problenls ami conceplual dcficiencies discussed, neitiler approach has been I'ully developed to refleci advances in a [Hoader

['liS 10 Ihe fillll of Ihe achicvcdlcvel of market perf(JJ'lnanee (I)ay alld Wellsle)" IlJSS: Kerin et aI., 1')')0; Day, 1904).

l:Ot1Cl.:plioll of organizational performance evidl:!ll ill orga-

J. 6. j. Soutl.'CS (~r (le/vun/age I,eceill advances in our understanding of the reSOllrCCbascd vin" (1,ll\,) of Ihe firm suggest Ihat sources of

nizational dTcl:tivCIlCSS, competitive advantage, and the:

'ldvaillagt..:

resource-based view of the finll. I:Urlher, lile incremental devdopmenls in bulil m,uleting p"oductivily analysis and marketing audit approaches have not succeeded ill integrating l:xisting knowledge. Clearly, lil" tiekl of MI'A requires a new approacil Ihal: inlegrales pasl produclivily and audil

and Ihe c:a['abilities which transform Ihese into valuable "Ulp"IS 11Jr(,ugh lllarketing strategy (e.g. Day and Wensley, 1988). IZcsllurces arc firm-controlled assets that serve as inputs 10 organizalional processes af1d have renl-crmling pOlenlial (/laker, I"JS'J; Srivaslava et aI., 1998). The managcmcnl and marketing literalure has idenlified many eli/'krcnl Iy('es of resources including: physical resOUrces such ;JS (,Ianl and facililies (Mi;lIer and Anllila, 1987): repula-

apploaclll'S; is grounded ill current lheoretical frameworKs cxplaillillg organizatiuflal pc:rfOnn
CUIlClT)l

both ttl\: resources available to the firm

needs and impleillenlabic in differelll corporale conlc,ls. l'corn tlJjs [JL'rspccliv<.:, tv-lll/\ systems CUll be vic\vcd (It' as

tlonal rcsOllrcc:) ,'.;uclJ ,-L') corporate reputation and brand

two Jistinct but rdatl!o lypes nonnative and conkxtua! (Blcnkinsop ,wei Burns, 1092). A normative Mi'A systcm

number and quality of personnel (Aufreiter et aI., 1')96):

provltics a univcrsal cOIJeeplllal framework Ihat givcs illsights inlo Ihe markeling performance process. 11 is consistent wilh the syslems perspeclive of organi711tional ctfectiveness (e.g. Lewin and Minion, 19R6). As rcpresenlations ofundcrslanding "fhow Ihe marketing perf(.>rmanee process Opel
standing changes to a significant degrce. i\ contl!xtual rvlPi\ system is J.;1l11)l~dded in the organizational contCY.t ofspt:ciftc tinns, rctlectillg prevailing organizational cO!ltingcocil:s; it is the application ora normativc system in a particubr corporate

eOlllext. Conlexlual MPi\ syslems arc therefore dynamic in Ihe sellSe' lilal they change 10 relkct changes in timl- ami

image (c.g. Aaker, 198,)); human resources such as the organizaliollai resources such as scak and cllllllr~ (c.g.

MOOlll1all, I')'J5); financial resources such as marketing budgel (e.g. Ilunl and Morgan, 1995); inf(lrlll:nional resources such as Illarkel data (e.g. Glazer, 199 [): relalional rcsol1l'ces such as Ihe number and qualily of exisling relalionships Wilh customers, channel, and suppliers (S"ivaslava ['I aI., 19 ')8): and legal resources such as tradeillark prolectiOlI ,IIld leci>llOlo!;y palenls (e.g. !l am ey. I ')1) I). Dc;)})i!c their irnportalH':c, superior rl.!sourccs an.: nul a

sufficicnt condition for superior performance. It is tllC degree to which reSources call be kvt:ragcd into valuable uutcomcs by using them in conjunction with capabilities

lilal ddilles the e'lenl of performance (e.g. Dielicb and

D iII/Clioi' lUllS oj 'Markel iflg Perj, ir/l /(If/CC r-----------~--

.-----------.--------.-.-.-

Adaplivcllcss

E1TectivcIlcss

SlUg"s (i( Marliel i IIg J'('rjimilu /7ee /'roccss

e,l,,,,

[0,9: [>oner, [9%). Capabi[ilies arc lill' olgalliza-

liolli1l pr{)c~ss~S that lransform :lvailab!c rcsourl:CS into

valuable outptllS (Vorhies alld l'arbrough, [')')S). Capabi[itit::-o art: based on tlle coordination and integration uf skills, know[edge, and aetivilies (Mii[ler and Anlli[a, ['in) and OCellI" at mUltiple kVL:ls in the organization (Vorhii:s, J lYJK). These leve[s inclu(k: individual capabilities stich as crealive advenising copy illeas: single-Iask capabililies such as Il1c'dia planning: spceialized capahilitics stich as inlC!,raled Illal k e-t ing (Ornllll1flicatiollS manage-menl; tlJrlctio!lal capabililies stich ILS marketing: and organizalional capahililies suell as new produel developmcnt. 1.0.:. f'usifiO/wl wlHwfl/ge

Through L·illnhilliflg :\vaiLJhk reSOllrces with !ll;U"KL'tillg jlml other flillCtioll.d L:apabilitil':-I tlll~ orgaIli·(;Itiull

1:--

a cLlSlon-],:r Pl'i":-iPL'Ctivl!, mark~l performance concerns nignilive alill affl'cliw responses (e.!!. brand awareness and perceived qllalily) and the subsequenl behavioral e()nsc,qUCllCCS (c.g. pure/lase decision making and action.";) of prosp~cu~ and cu~;\orn~rs in the target mmkc:t to the realized pusiLional ;ldvall!;lgt:s achieycd by the finn. From an interIJally orienlcd perspeclive, markel perfotmancc is manifesl in the SUbsl'<jllcnt effect of cllstomer behaviors as seen in \l'rflb of Lilli! s;lks and saks n;VCfJUc. From "J competitor rCI"Spc,> live, T1l:U Kl'\ pl'rful"lllallcl' is scell ill tL:nns of i!ldic~!Lurs SllL'h as silare of Illim[ anel markel share. Ultimalely, lile saics pcrCOnn,lIlcI: ui' till: finn ill combinatioll with thc l:()SI uf ~,aks 111 it:... !lI(1rl\c!(s) will detcrrninc financial pertl1l"!ll:lll(C ()LllCOll]l~", il\ krillS of n:\,enu\.!, cash How, alld pr()tll~\hilit)' (e.g. [lelY 11",[ [:ailey, [')I-:S: Kapbll 'lild :\OriOIi. [')I)~)

all!...· It)

tk\·~!\)jl

:1I1t! CXL'Cllte..' Cll)ll}h':lilivc :-Itralcgics \I..'.,~!, Day, I(Y)'~). TIll': inltial outC()ll1e uf l!Jcsc C()llljlctltivc :-Ilratl'giL';-'; Me tile l"L'aiil.l'd p();-ii(ilHlai
and reactions to realized positional advantages achieved. Thcse Illay be viewcd from customer, competitor, and ililerna[ perspectives (e.g. Day and Ntdungadi, [')'14). From

f.() . .f. /)i!l!,'USiiJIiS (!/nwl"/;'C!ill,l; jh-'Iji)nnollce

:\l..:lllg dynamic in the seIlS~ uutlitll....'d abo\·'.:, ahu a Illultidilll~llsi()tlal Ill"llL'l'.";S ]"Ili.': rtl:lrkL'~jllb-l, iiteraturl' has fUCLl.,)ccl un llIr~c dillli..'IISi\lW; of nurkl'lill,~~ jlLTfllnl1
;1\

m~u·kL:~i'dc~, \'<\-jl)l"lll(\.llCI.:- is

ilnd tlie

irl(lU(S rc-quin.'(/ to achil'v<: (hem; and adap(ivcncss, the ability uf the orgallization to respond to environmental

changes \ Walker
and hence lead to lower marketing adaptiveness. Aclditiun-

cl,llllrol sy,;lenl. f(atirer, contextual Ml'A systems lire a

ally. Jess /lwrkcling communications spending may reduce

sllbset of 1.l>e Ilormative MPA system described above tl13t

brand ,.wareness and erode positioning over lime and benc" reduce marketing effectiveness (cC Walkn and Ruekcl1, 19n). Normative models of the MI'A ;;ystem therct'ore need to enable performance to be assessl:d fh>lll efficicncy, crfectivcness, and adaptiveness perspectives within ami hetween each of the stages of the marketing perl()['llrancc process. Frol11 a normativc perspective, MI'A therd()re involves

reflect indus(lY and finn specific contingencies. Our understanding of rdcvant and impol1ant contingencies affecting MPA systems within organizations is elliTontly limited by the scant empirical attention paid to this issue in the lilerature. We propose a model of the contingency, re'ponse, ami performance factors that the extant marketing and managcfl1cnl Iitcraturcs suggest should be associated with the design and usc of MI'A systems within organi,.ations in Fig. 2.

asscs'iing marketing resources and capabilitit:s as sources of auvHlllagc, posilional advantages a~hicvcd, market pl.!rfor-

/.7. J, kf1~·1 system cOllliJlgel/(,y I'ariahle:-;

manee limn customer perceptions through customer behavior, to cnslOmer post-purchase outcomes (customer perspectivc) and unit sales, market share, etc. (firm perspective) to financial consequences (revenue, cash now,and protirs). This model is consistent with historical marketing productivity analysis in allowing a fe)cus upon marketing inpuls and outputs but brualkns understanding lll' the "blal~k box ,. at the l11.:art or most productivity Ilwdl..!ls (Ill"">llla ,uld Clark, I ()SS) by also I()cusing uu nrarketing lntrL"I~Jrr!!iJ(;(Jjl

PlOCC,"'.";cs

ami laking it

Givell the: centrality of MI'A in tire academic study and management practice of marketing, sluvrisingly I ill Ie allention has becil paid to the key contingencics reflected ill the di.!sigfl and us~ of t\1PJ\ systems within organizations. Ilowcvcr, tl1l.:[\; art.: lilcriJ.lun.:-bas(x! grounds for C:XpC-::llllg

that

imponalll

contingencies arc likely to illClut.k

Ill,11 k\~lillt!

'-;lrategy (l.~.!:~ Piercy, I [)l)R), corporate context (e.g, Day and

lI'ensley, I 'J,s I, and task ellvironmcnt variables lei J;r. \\'l)cski,

dynamic fh:C.-iPr..'C(ivl.'

II),\;,'~).

Two malkclillg strategy v~lriablcs an..: highliglill'd ill llll' literature as [loll'lltially illlportant in MI',\ systcms: m:n'Kclillg stra\;.;l~Y gtl~tl.') (et'. C;ovln(\arajall and Curta, I q:-;5): :1111.1

hy l'\alllinllll~ the tLmporal n.:liHio[Jsi1ips i[lvolvc'd. I'he nonnativ(, flH',dcl may also bl' vicw~d as all I..:X\eIlSiOll ur ll1ar~l'lillg ,ILJdil appro~l\:h ...''-: i() ass(ssing 1l1<-l11l'Lillg aCli\'ilil~:-' ,lile! l'fJ~'cli\·l'JlL:.'\.'\, hut hrl);tdl.'Jls tllese apIH'll
till' COJllp\..·tILi\··".' ll1~a!ls proposcd fur aclli\,.'\·in).: lh,~1ll (cf. 1\·1l'ycr, I lP)_i). 1\'11>1\ systems Ill:cd to rdkct tllLo ll1~lI-kCt­

il\l~ strat~gy !~l)a\s h~il1g pursued and t\)l: Lumpditi\"t.: llH.'~\!)S hl'illg uSI,.:d tu acllic\'c them ill li...'rIllS of the pet"l~)r1lUilCC ;lsseSSIliclit <'lillTia alld ,tallriard llsl:d (cr. Globersoll, 11),5: Leeks, I()() II. I'"ilurc t() aligll MI'."- peri(l!'Inancc sl:llldalds

with lllarkclilig strategy goals ~l!ld Cl)IllPditivL mcans can

ieud tu twu probkllls: using the \\Tong flH:~L")urcs, i.e, those that allocak 1!l;1l1Cllng effort and ITSOUI"Cl'S al!ocatL'd td activities that do [lot l:ontribute to c!Tective m;trkding sLraLegy impil'mC[ltatiol1 (Ellse alarms): and Eliiing to usc

f.'mm all i"dividual firm-le\'el p~rspecti\"e, tile S!blliti(itilt observable variations among firms in tlH:ir markl:lillg jlerl~)nnalh~c

systl"ms

tnonitoring approachcs sugg-.:sts thaL ivlP/\ a "olll'-sizc-fits-a\1" type of organi/.atiollal

arL~ 11\.)t

Marketing Strategy: • (;0,1::;

• ('()rnpl'!ili\'~

Corporate

rvkans

COil

olnJ'OI'ln,\(illll i\\'ail:lbilil) • (oorpl)r~lLC

~11' . \

text

I) 1\

Rcq 1I i rl~1l1l'IlIS

j

:.

ChaJ':lcteristk" ))L'rrl)rlll~llll:l' SI:lJ1d<.ml

i i i · I Z c krL'llt

~--H.:,: i\-~C'-l~tJ!.-CI.I1L'llt. (~h,i~~l.t;.ltit:l\

I :

i

11I1lL.-Sp,!11 III o\::-'SCS;';lllt.:lll

• .'\ LJLl)!HlILl.\

I i · f~t:W,I[(1

• SI;Jl
I

I

SYSIL lll O

CClJl<;jstt?JlC"

L_. __ ._._.~ __ .'

Task [':nvirOllmcnt ! •

LISK

lJnCl'rL;lilll)

I • l!1(ju~trY j)vnamics i . c:ompt:tito~ I\t~riblltes l~~sto~nl'r Attributes Fig

A

r'~ ------~-----,

I

,

COllIC.\IU:!I ~'lP;\ "y"Il'Jll.

I __- - +

Peri'onllancc ·S,t~·:HL'¥-Y L.xccLltil\1\

I

I

LlIL-CIIVl!IICSS ·l~~cl'

S,:tlis[actiotl • ()r~;l1lizatiollal

Lt:arnillg

I II

.J

lbe rigitl measure, so lital imporlanlm'lrkclin~ aClivilies arc "I., 199()). ~rllc cXisl"llcc OfSllch "false alarm" and "gaps" problems in MI'A syslem d\'!Slgll may hl! associated with performance OtiLCOII1CS (d". Schll1wncr am! Volmann, IlJlJ4 I. hJllr corporale conlexl variables afl"celill:; MI'A systems arc suggested as pOlentially importanl in lile marketing and management lilemlure: ini(Jrlnation availability; corporate perlllrm:tnee Illonitoring requirements; SIlU aUlonomy: and slakeilol,kr power. Ini(>rInation availability concerns the e'lSe with shich various kim!> of performance data Inay be cCllloete
('oq)Oraie perforInancc assessmcllt rC(luircmcnls C(}11CCrtl

the perl(ll'lnallce iIJi()f'fnation reljllired by corpOI'ate-!cvel mall;lgcl'.'i I'll!" corporate planni1lg and contrul ]lllrpl)Scs. MarKding perforlllance IlH':;LI.)Un':Il\~l1t systl.!IllS [tlust []I..' c()n~ sistcnt witll oVl.:rall corporall.' p~[f()nn . uh':~ Ilh.':i'-\Ul"L:lIll'1l1 SYSkfltS in order to surf-we{ ct1(x:tivc corporate p/anlliug and Cl>lltrol. l\ddiliollally, the lit~ralure suggests ,hat" lit" bt.:t\\"l;l'll MI)l\ S),S(CII1S

alHI those uSl'd in olhl'r Illlll..:li{)llal

arl.?as rnay sit;lliliclIllly aid gel1eral m;1nagl'IlH:nl (il'cisio[J lI1a~ing and I'rtl'l'tivL' strategy llllpkllll.'lltatioll (e.g. Illcbiniak alld .I"yc~, 1<),4: Kecgall ~t aI., I')X'i) ~,llLJ UlIt'''llllllY concerns the tlexibility al'ailablc to gl'!ln~1l ,II1d lllarKl'lillg mallagl'l"S to sci the lksign paramet~rs of th~ir MI'i\ systems in addili,," lo lh~ reponing of any p~rt(H'lllance ini(H'lllatioll ckmanded by corporate-level Ilwnagcrs aIle.! systems, Stakehulder power concerns th~ relalil'e intluence of difkn.:nt groups who have an illtl:reSl in the goals alld operation of the tinn. Different stak~llOlclcr group' may illl:ludc stucklJ(lldns, elllplo)'ees, '"11.1 clistOlllers ("g. I.'ord alld Schcllellberg, I ')~21. The relative illiluence of the various stakeholder groups may intluenee the selection, importan~e and levd of different performallc~ standards (e.g. Cameron, 1986) and the choice of pert()[Jnance standard referent and mea.surement orientation (Morgan ami Katsikc"--,, I 'N7). Normative Ml'i\ ap[l('()achcs oiten assume that protit maximization is the overriding corporate objective suggesting that profit-based measures of liuancial eniciency should be the most imp(}J1ant perlc)rmance standard. However, this aSSLImeS that stoekholdcrs arc thc most imp0l1ant stakeholder group and that stockholders arc primarily interested in short-run financial efticiency, which is often not true (e.g. I3rown and Laveriek, 1994). lZather, stakeholder intluence is likely to vary between firms and this is likely lO affect the characteristics of the MPA system adopted (cf. Tsui, 1990). FOUl" asp-.:cts of the task environment for 111"1I1l~ting arc likely to impact the MI'i\ system used within organizations: environmental uncertainty, industry dynamics, competit()J' attributes, and cllstomer atlributes,

lcnl'inllimental uncertainty concerns the predielability of the cl)\ljrollll1cnl within wbich managers operalc. En\'i;'on-

mcntal uncertainty has been identined as a significant f:letor ill tIle design of orgallil'"ltionai alld markeling COlltrois systems (c',g, llirst, 1983; Jaworski, InSI. The control lilcratlln; slIgg\.!sls that in uncertain CIWil'OIl111C!llS lhc' cost "I' llleasuring pert(lIIllanee outcomes is higher (e,g, Eisenhardt, I(J,SI and thal uncel1ainty also affeets reliance UpOIl aCCOlllltil1g dala in pcrformutlcc assCSSlllcnl (c.g. Ilopwood, 1')72; Cioyindarajan, I '!X4). Iloth increased cost and greater rc!iallce 011 accouflling-typc data ill tlrJcl'rtaill ,\r~ hkdy \1.,.) aff...:ct \he charact(!ri~tics Dr (\1P:\ systems withiJl ()rgallil';'lliotl~, IIldustl J dYllamics COllCl.!rtl the lime spans involvl.!d in lhl.: vat i()tlS :;(
1

All~,1 system response vuriuh/cs The litelature suggests tive tvIl'A system respollse variables that may he aflected by the contingency variables

I. 7.2.

\)()

idclll i JJl'd a))o\\.:: pCr/{Jrllla!!CL'

s[;ll1dan.ls

1/l('iJI oriel/laliou, IIlC'i,"Ufl..:"lIlclH

1

rcJl'!\.'Il[S, Illl.,..';\SUI"L'·

limc spall 1

and !"l~ward

.,,),s-

[\.-'111 l.'O!lSis\("'!lCY,

I\:rf'onnallce standards address tllL~ crill~ria against which

illtcm;llly

\')IIL'IIll'd

past C()I!lpatlY 11L't·I{)I·ll\aJlCl~. J"ha! scud, suggest lilal IllL' ll.';t,.' of

WI.' h:l'I'L' 1I!) l~ll~piri(.;a! kll{nrledL~C' to

;\11)' partiL"ular Pl'l"!IH"lll:.1IlCt.: rdL:re\ll is inhcn:Iltly supcriu!" tll any ollll.'L

markcting pcrfurlnancl.! is assl.!sscd (c.g. unit sales, I:u:-.:tolllcr

Tim...; ~;pall of assessment concerns the time period on:1"

satisfllcti
wltich [lc'rli>rInaIICe is measured. Chakravarthy (I '!R6) suggesls litat monitoring a fLJ"m's strategic perillrmance rL'quires IlIe:!sures that capture it,; potential perfllnnance in till' i'utUI\,\ as wel! as its currenL and past pL'rful"In<.lncc. Simplc reliancc upon aCCLlunting-bascd measures is inadequate for tltcse purposes as they reflect lhe tinaneial

1

\Vllik tllC ol·ganizatiol1al dTectivetll'SS and general 111:1I1agl'literal un.::; hav<.! ernpbil.'\izcd eotl8tiwl.!ClCY, slaj.;dt()ldr..:r, and lesource perspectives (Pfelli:r and Salancik, I 'l7X: Van

\.H.ltCl)111L'~, or pa:-it str;.ltcgy

(Day and \\-'cnsky, ll)RK). It

is clear lil:!1 Ille lime span of assessment in allY MI'i\ n.::!1(,,'ct.-; l!Jl' t!llldabk associated with markcting strategy actions a!ILl the time lag and cumulative c1Tecls required fur these ti. ilJlP~lct outcomes. These contingencics ()ften do !lot CUi!ICidt: \\'ith or overlap tinancial accollllling time pcriuds (Iiseal quarters :tnd financial year-ends). While nilinagers Illay thercilll·e be telllpted (or t()recll) tll usc tiOle' spall .. .; ld' assessment that do not rdlcct marketing strategy l:olltingcllcics, the cOllsequcllc('S ur slJch acliulls

fill':!!!

rtJa'y· be sigililicallt and negative in lhat the usucccss" or .. t~iilul\.~·' of a marketing strategy may be ussc-s:-:L'd I)(.:[on:

dc Ven and I:erry, 19XO), the stralegic marketing litcrature has h ighligillcd three measureI11ent orientations rde,·allt to pcrfonnance assessment: customcr-focused indicators, for instanL:c, CllslOincr satisl~lction and customer n:.tctltion~ COlllfH!tilOl"-cctltcrcd illdicators, including relativc saks growth and relative m,u"ket sharc: and internally oriented indicators, suclt as proiLtability and ROI (Day and Wens ley, I'JRX: Day and Ncdungadi, I'J'J4). Day "nd '.Jcdungadi (19')4) report tltat managers primarily emphasize internally oriented reprcscntations of CDillpetitiw advantage, but titat this is foliowcd closely by botlt custI)I11Cr-fllclIScd and compctitor-centercd evaluations. Rdi;rcnts concert] thc perspcetive represmted by th,: level of at which the performance standard discussed above is set and/or against \vhich outcOl1les an: actually assl:ssc-d by rnallagl~rs usillg the ivlPj\ systC"m. Pel fOl"JIl
it is IT<.ISOllablc to expect any actions laken to impact observable (hllCOIlll:S. RewlIt"d systelll consistency concerns the alignment between tbc MI',\ systell1 ,md the system used to evaluate ,md rewmd Illarkcting persollnel. Alongsidc pt:rfonnuncl: rneaSlll'l.':Il1Cllt) I\.'\vard syskllls are vic:wed as a cenlral component of allY control system (e.g. Anthony, 19S8: Jaworski and Kohli, 1003). A number of studies have suggested that linking. l:mplo)'l.:l.: and management rewards with specified goals 011 appropriate criteria can IrIt1ucllce behavior (e.g. Cupta alld Govindarajan, 198,l). The marketing literaturc in particular has cunccntrated upon the importance of both perfl)J"JnatI(;e l11eaSUl"elllcnt and I·ew,ml systcms in .'haping behavior,; wilhin Ihe organization (e.g. Anderson ar'c! Chambers, I ')~S: Jawul·ski, 1988; Olivcr and Anderson, 1094). fly aligll!llg rcwan.l systel11s with ivlPJ\ systems, managers may selH] l~V~:!l stronger signals about cksircd behaviors and OlltCOllH.':'; to m:l!l:.lgers and cmployees and significantly

I11Cllts alT illherently relative in nature, the qu~st!\..ln is

relalivc to whal? Typically, rl'fi:rents may bc !1asc'd Oil Jiffcn.:nl pcr~pectives including: {lie firm's P,t'l( periL"·· ll1ancc (e.g. last year's sales); curnpcLitors' current p~:rror­ tnancc (e.g. CUlTcnt market share); targets set in written markeling plans; alld, managers' "realistic" expectations

aboLlt potelIlial performance outcomcs. The selection of a referellt to usc with an indicator of performance is of importance, 'L'> it will signitLcantly affect the pCI{ormance levd observed (Cameron, 1986; Lewin and MintoIl, 1986). Again, tlte relative power of various constituencies of the tinn sLlelt as stockholdcrs, managers, and cmployees who may havc wiuely ditTering objec\ivc~ anu expectations concerning desired perfol1llanee criteria and levels is likely to be a signifLeant eOI1lingency variable (Chakravarthy, 1986; Tsui, 1990). Ecclcs (1991) suggests that companies an: better otT using current competitor referents titan

1

enhance {be cfkL'tivc irnp/ccw.:nl41tjon of dcsircd strategies

(cL Fluyd and \voulridgc, 1992). /.7. 3. IH P'·f systcm pc':(C)nnWICC variahle,r.,'

J.7.3.1. User s(J!i,~((Jc!ion. Performance assessments arc not absolute and usually relate to user expectations and competitive referellts, more than to abstmct objective measures (c.g. IllllI()nU~ 19R9: Clark, 1998). Our model suggests that tlte greater the alignment between the MI'A con'Lingl:ncy and n.::sponsl'" variables identifled, tilt,; more

likely managers expectations arc to be confirmed, and the greater the satisiaction of managers with the MPA system. Indecd, a cynic might wonder if this is not a driving factor behind itow tv\PA systems arc developed.

/.7.3.2. SI r(l[cgv e.H'Cltlion l:[/(J('li\'l.!llI..'SS. b.tTccl;V\.: tvU 11\ Un: cfFeci/\'c c,xccwiv{1 of 1l1~i/"b:ljIlg strategy (d'. uan and Macintosh, In4). Without alignillent between the marketing strategy pursued, the marketing perli)1"Jnancc measures utilized, and the evaluation and reward system in tlw business unit, marketing stmtegies were unlikely to be etlccliwly implemented (cr. StalJ ,uld MaidilJuc, I ')SO; Eccles, I 'N I). Ineffective M],/\ systeills

,.,.y . . . /(:I1I ....' .... }wuld aid

may cOlll1notll~1 fail III aid effective iIl1P!cIllCllt;Jtioll or marketiug strategy by: not changing M 1'/\ pcril)rmanCc standards to reflect shifts in marketing stmtegy; using in
or over estimating strategy outcomes; and not aligning reward systems with M 1'/\ systems and continuing to reward "x" while monitoring "y". /\Ithough these canccl'lls seem to cover a number of different areas, the literature supporLs considering goal setting, performance measurement and feedback linked imo reward and evaluation as interconnected components of "cybernetic" models of management control (e.g. /\mhony, I'lBS). Organizational lcanring is the development oj' n,'w insights or kllowk-
or

(.J(:Lio[Js and dct.:isiorJs, and ()utputs, then by Jclinitio(J, no lc,u-!lillg can take place. Sine\.: urganil'. alional le~u'Tling

is a fundamental source of capability upgrading, any failure to leam degrades future competitiveness_ Effective MI'/\ systems may therefore be important in gcnemting futl"C marketing performance, as well as monitoring current rnarkding pert<wnance.

2. Discussion snd implications 2. I. JJiSCllssioll I(ccent work indicates that scnior corporate managers have inadequate knowledge of, and contidence in, their

mad~L~tillt. (H!',~lfli/.atiuns·

jll'rt"onnallce (PCSIll~!1,

1l)1).3;

Sheth and Sis(~dia, ) ()95). \-Ve belie\'e" Ihat i[J;'UjCqLwcics ill

M 1'/\ syste(!1 ,,(!r1crstanding and implementation arc largely rcspollsible !,'r this state of affait-s. Marketing academics continue to cbide managers for treating marketing budgets as overhead expenditure rather than capital expenditure in building re"Cllue generating m;uketing ~L""tS. Howevcr, in tire absence of valid, reliable, and credible MI'/\ systems, Il"larkl:lillg mallagers will remain ullable to convince bottomline driven cmporate executives that marketing expenditure should be protected. It is naive to suggest that corporate executives arc simply being myopic and that marketing managers arc "right" in their belief that marketing budgets arc effectively utilized. The reality is that marketing managers themselves are otten unable to uncover and confidently slIpport cause and effect relationships betwecn marketing inputs, marketing processes and marketing perfonnancl! out(.:onlCS. Given tlle problems identitied in current M],/\ approaches, ;Ind corporate contexts that have for the large part been dominated by eftieiency-based goals over the pas{ (k:cadc (H"i(rJ'-~ss the effect of business procc..'ss n.:cngincering), Imny marketing managers have relied upon MP/\ systems that emphasize short-run assessments of t,lnl!,ible illPlltS and outputs (ef. Misterek et aI., 1992). While this may bl: understandable, the use of such MP/\ systellls rllay lead to decisions that do not maximize longrun, or evcn medilllll-term L:ompctitivcncss (c.g. Hayes and Wheelwright, 198·>; Wisner alld Fawcett, 199 I). Such MPA s),stetlls orten lead to a !'lCUS on asset pru-sirnony i.I:. cutting inputs into the marketing productivity equation

that can b\: sub-optimal for longer-term n1arkt:ting performance outcomes (e.g. Piercy, 1986). For example, reducing "51"ck" resllnrces can limit resources alllleated to building ,,<.\\II-ce' of advlmtagc (e.g. Eccles, l'l'll). reduce tl)e linlls absorptive capacity (e.g. Chakravarthy, 1982). limit creativ'ity (e.g. Piercy and Morgan, 1997), and limit strategy impicll1elltation effectiveness (e.g. 13onoma and Crittenden, 1')88). Perhaps even Illllre directly damaging to nilure pcrfurmanee is the inability of most MP/\ systems to elliltributc to effective ()q;~njzati(JnaJ learning. The strategy literature increasingly suggt:sts that knowledge is a nH:ta-rcs5Hlrcc

and

orgal1i/~,lLiorwl

learning a meta-capability that enhance

and upgrade all of other resources and capabilities of the firm. Organmllional learning in par1iwlar is widl'iy viewed as constituting a valuable, non-substitutable and inimitable source of competitive advantage (e.g. Slater and N~'Ver, 1995). We believe that by focusing upon inpuLs and outputs, monitoring relatively few indicators, and not matching the time frame of assessment with industry dynamics and nntrkCling strategy content, most MPA systems in usc significantly impede organizational learning. The cycle of treating synlptoll1s rather tlran catlses in marketing strategy shifts is t11r1ikcly to be altered until some of these tvIl'/\ design error, are addressed (cf. Cohen, 1998).

.172

,

')

IllIpliclitiollS fi)r

li,,//'('

rcs('{J((·"

1Il;tllCL' to deyelor a nonnative 111(.)(.1...:1

Our review and conceptual model dcvelopll1clll suggest Illllllerous opporlunities for flJture researeil, Acadelllic research in I1lw'keting has not focused upon MI'A lO any significant (kgree f()r the past 20 years. As a resnlt, it is ullsurprisinJ!, that academic 1\~se;u"Ch h:.L~ had a Ilegiigibk impact 011 practice, !caving MPi\ systems ill usc ill l1losl (if nl)[ all organizations) nawed both concepluall)' al1(l, perhaps lIIore impol1antly, ill Ihe minds of the managers lilat use Ihem. This represenls a signifieanl f,tiling on Ihe part of lite lnarkeling discipline wilh respect to one of ilS llIos1 important constituencies, and may be negativ-.;ly atTcding rcscarciJcrs ability to gel management coolh.:ratioll and accc:ss to res\.!un:h sites to conduct needed marketing strutegy research. 1n addilion, academic failures 10 develop strong cOllceptual insights and rigorous measures of marketing pert(Jrlnanee negatively impacls contidcnce in marketing stralegy research where markeling per(lllmancc is otten lile ultimate dependent variable of interest (Murgan and Kalsikcw;, 1997). Below, lVe highlight whal wc believe he so(tle of the rcsean.,'h areas sugges{<.:J by (Jur r<.:scan:1i as being uf most immediate valuc in c!lhancing both

(0

acadl...·mic understanding and aiding imprDVClllcnts

ill lI1all-

agl!mcilt practice.

;.1. I. ,\-fullidimeJlsional //(Jllire

(~(pc//f)"'/l(JI/CL'

'.:xlanl Illallagemcnt anli markeling lilcr;lturc pt·ovides a

st[(Jng till'llluical basis nol only j(l[ adopting nllJIlidimellSi()[lal perf()I"Tn:.uICC ClHlccptl.la!izations i.uld ()peraliollalizatiollS, [,ut fl.l!· examining illteractions among the various diI1l(1):-;ioilS of perfonnancc.

llll\\'evl~r,

fcw studies havc

cxplored thc nal\l[e and significance of Irade-off intcrncLio!l~ among diffclTnt marketing performaIH.:c dimcllsiollS. FDr example, in increasingly dynamic markel envirDnmenls Ihc adaptive dimension Df marketing pel'i'H'lllance is bccoming increasingly impor1allt. III such (!Ilvironments, adaplivcness may be viewed as a preclil'sor Df cfti!ctiveness alld efficiency outcomes, suggesting a relatiollship bel ween adaptivcness and other impOl1anl dimensions of pcr!ilrlllanCe (Ruekel1 and Walker, I'iX7). To enhance knowledge deVelopment in the field, it is imperalive Ihal we gain a decper underslanding of such relationships. What afe thc tmue-otrs wld wben do liley occur? Reccnt contributions suggest that data envelopment analysis, which idenlifics "eflicicncy" fronlicrs, rcprcseflicd by such tmdc-otl's may be an appropriate melhodology I{)r rcsearching sucb tradc-on:, (e.g. Ilharg.ay" ct aI., 19,)4), 2.].2. I)YIl(l!llic.,· (~( marketing pCljhrmaJ1cc Academic understanding of marketing processes is still relativel), lilldevclopcd (I'ie['(!)" 199X), An imporlanl I,rsl slage in sludying processes is idenlifying key stages involved (e.g. Van dc Vcn, 1992). j lere, we baye used tbe thcoretiL,al lilerature concerning organizalional pert(lr-

alld sugge . .·!

or

the

1Il~(rkcti[Jg

di . . tillC! .'Jlagc,lj, I !(HVeVer, from all empirical pcrspcclive, we have no

pCrfOl"lll'JI1CI...' process

Jive

evidence 10 SUPP0rl the number and characteristics of slages in Ibe marketing performance process. Additionally, we have lillie or no understanding of Ihe length of thc timc scales involved in movemellt hc:twccn marketing perforIllance slages under difkrenl conditions. Knowledge of tbe lempor,,1 dynamics of tbe marketing perlormance pl'llcess is an es!;enlial prerequisile for developing MPA systems Ihal utilize appropriale time scalcs of assessment. Although costly <.I1\d titnl.!-consumil1g, longitlldinal studies arc better suiled If) caplure the temporal character of, and explore the calise dTect relationships involved in, Ihe markcting perfLHHli.UH':l; process. 2.2.3.

s~~)/(,.ccs

of advantage

Mark(;!ing rcst.:archers has hU'gely ignored the rcsource~ based vicw liwrature, with a few notablc exceptions (c.g. Day, 1\194; IllInt and Murgan, 1')95). As a result, wc have alnll,-,I no knowledge concerning sources of advantage in (tJ;lcketing p<.:rfiJnmHJcc. \Vhik w<.: Clave idcntifi.<.:d theoretically anchored conceptualizations of markeling resourcc~; and Illarkcling capabilities in our nonnative MI'A 1l1l1JcI, we again havc almost no cmpirical evidence. Whal arc imporlant marKcting resourccs and capabilities') Ilow may Ihey be mcasurcd for academic purposes? Ilow should managers set about a~;sessing Illarkeling resources and capabilitics 10 improve their MI'A syslems'! Available mcasuI'cs from the managcmenl lileralun: ;lre limiled in both number and levcl of developmcnl (Milkr and Shamsi", 1996), hence, lhere is a need for tUlurc research to dcvelop mcasurcs of the sources ot" Illarkding advantage. 2.2.4, COlilexll/u/ Mf~'J SVSICIilS

The goal-ccntered view of org'Ulizalional efti:ctivencss suggests thai performance should be Clssessed from Ihc standpOllll or an internal Huser", r,-Hilcr than all external "expert" (Miles, 1980; Lewin and Minton, 1986), 1n marketillg strategy formulation and implementation, mall~ agees may ,,[{en pursue goals incongruent will: those of

nonnative "exI)L~rts··. t-.1anagcrial goals and objectives, and the s()bscqucnt crttel'ia ,md standards used by managers in thc appraisal of marketing performance, may Ihereforc not rclale wcll to academic "cxper1" assessntenls. Ii is therefore imp0l1ant that researchers gain a deeper uliJerstandiug of why and how liley cvaluate markeling performance outcomes. The contextual MFA contingency, response, and performance factors idenlified in the contextual MFA model developed here reprcsenl a firSI slCP forward in this direction, but empirical insighls arc u('!,,,,,nll), required, I\uilding knowledge of tvll':\ syslelllS in use will provide insights inlo Ihc dcYelol'lflclit of' improved M P.<\ systems and enable rescarchers 10 beller explain rekvanl managerial behavior.

iV,·1.

M()I"),!IIII 1'/ III. "

.luI/mol (~I

lJlIsillt',\,\" NC.\'('II1"c}r

3. Conclusion The pOlential benefits of extending the base of Ml'i\ knowledge and generating insights relevant to improving tIH.: USSl.!ssllH:nl of marketing pl.!rfurJnum.:c :m.o! subs!alltiul. in addition to helping marketing managers learn to h(,!lwr alloeate marketing resources, the ability to elel110llslmte relationships betweell l11arketing inputs allel outpuis would b~ g(\.~a(/)'

WL~kl)fI1L"d

by

cuqJ\.)r'HL'-kvL"l

fJl
\\/110

would then be better equipped to distinguish betw,'ell 1l1arkl'ling "cxpt::nditurc" alld l11arh~ti!lg "illv~stJl1C[)l··. 1111proved MI'A systems therefore IH,ve the potential to signittcalltly sllape corporate behavior. Auditionally, the finallcial markets have already showil a desire t,) f"ctor l11aitetillg performance into their assessments "f' futlll"e corporale performance. For example, a recent surveyor e'llllt)' analysts showed strong support for l11uch greater reporting of marketing pel'fonnanee alongside traditional financial performance in iUlnlHlI reports, hricflogs 10 analyst.';, etc. (Brand Finance, 199X), Thus, while re,;carehers in this arc a Illay be starting thHll a rdatively low base. the indications arc that the pay-offs from resew'ehing in this arca Illa), be significant.

References AakLT 1):\. \-Li1lilgillg :1'''l..'h .tlld ~kilk till' key III "l1..,~aj)\~lbk CI1IPpcLiti\(" ;,d\;j!lld~,c.l"llir.\lallag\: Rl'\'

1\;\-1.\ ~:LIll:lgl'II~Clll Rl'pol\ \1o. 1"(,1 !
P,

\Jew

('h;lmt>el~

blJ!,illt~ heilil\'lor. /\lliilllTlY

J

York:

i')S9Jl(:):()1

iO(,.

32 '\:lal:/ing and iIllPJ'{l\IIll:', Illi!l-kcliIlL;

AIlll'!-il':lIl .\tlll:lgI'11K'nl '\"~lli:I;Jliilll.

19~()

T. i\ n.:waniiIllCJ"llfCllll'lI\ mode! oC ()rgililinlinJl:d ~lalk 1()SS;,j():?

23 (Spi-illgl.

IC-./. Pl;llllliHg alld L'OII~ll)1 ~)~IC;ll\: d 1"1":1111(:\\,(111

1'111"

.:]1
!\lhloll . .\\.\: !1:trv
Tile m,lll:lgcllll::ll l'(lllll-lli fIJlll:li()ll. Bn"Ul]\, .\\:\

ILllv,lrd

Hanlcy 1. Fil"ll1 tOOl/ret's and ,,\J,,!ailll'd clllnl~lilivc ddvilJlt;lgl'. .J .\1;1I1'JF.~·

pL'rl\)nH~IJ\l'C: .1

Clllh;cplLl,L! rt-~IIIl(:\\'Oi'k :uld ;1 :l:"lllr 1l1dil(ldnlpt',y. J IS!L\ 1'J<}·j:Jl:2J.'t ·U). BI'oI1dh~rg. RC, (;Iuef Ie Link JI)(' l'ilL' IJ\;\rkding, ini"()fI1\,llioll :-.:vuIUliDll. Bmloll: ! I:l:-vard Busincss SelllH)1 Prl'\\. I ()IJ.l, Bk'!lkin,up S. BUill, .1\J. 1\~rl(l!lll.lIh':C illCiI\UretnL'lll rc\'i\ilL'd. Ill'. J OPl'1 )1rod Manage 1\)!)2;12{IO):I() 25. BOllotn:t rv. TllL' Jlw'kctiJ1g edgc: m:IKillt!. ~tratc~!,ics wOI'k ..\kw Y!)rk: FrL'l' )'Il''i''. 19X5 l\OI\()IIl'1 TV. .\brkL'lillt: pc I'll l! 1ll,1lICl' I{cv I (jK(),(l'l(S):-l·j ~ I{l'"

HI)jHltll~1

TV, ('Ln1 Ilil. ~vhrkdillg peIf!lflll,UlCC ',\\\e\~tll('lll. l\m\!)J\ 11~1lviJh:~' School I'n.:,>;;, ! ()SS. BOllOlllOl TV, ('rittclldL"I1 V. 1-vlanJging :1)alkL"ting illlplell'l'lIt:llillT\. Sltl:1II ,\l:I!l:lgC R .... v li)SS;? l·~ (Winter) B1~II\il FillJII(,C lh: futulc PI' brand ,,!lue Tile BJ(\l\d Fill:li\(l' lZepmL lli:lI\d Fin
Ihowl! 1).\1, L,lvcrick S, fv1cLlSlUilll:

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n]'

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11I1c11 PlanIl 1()<)3;jj(I):4

Hllcklin U'. l']nduCli\ it)' in marketing. Chicago, [1.; AMA, 1(J78. Camcroll K. !-':Jrl'ctIV,:llCSS as pamdl)x; COllSt:!lSUS and conJlie! in COIlCCPtuali/;'H1 J IX, ('l!akrav'MtJ1Y B.s. Ad.lptalioll: ,I promising 111l..:tapllOr for strategic JllanagenWllt. Acad !\,laIl;\g,e Rev 1()X~:7;15--l4. ('lark 1311. Managerial pcn;eptillllS or marketing performancc: dTfcicney, o.:n(:ctivcI1C~\. ;Idap!jvcncss anu salist'<JctioJl. Working Paper, .\JOI1hcJQcrt) lJn(vl'r',ily, 1<)9~. (':1.11').;, l~}l, :-"!nlltgoJlll'JY DB. DClelTCnCe, rcputJtil)1lS and COJl~i1t·tilivc cognitil)ll. :-',j,llI:1gC Sri j 99~;.~-j( j );(J:?' - S2. Cu!icll II B. TIll: perJil!'!HL1I1CC paradox. Acad ~'lal\agc Exec 199~: 12(1):]0· 40. Crisp R. r\lIditillg Ull' functional c1emcnts of ;1 marketing op..!f<Jlioll. Analyzing and improving markt'ting performancc. New York: Amcrican Malldgl:IllCJlI :\ssOl:iatioll, 1959. pp. 21 37 (RepoJ1 No, 12). !)dn RI., ~1;ji'l:\lll.\h NIl. '1l1t: I\~lturc ;md lISC uJ' J{lImal C()IH:-()I systeliis tll! tn:tn,lC'pllcnt control and strategy impkllll.!lltatiull. J :v1anagc 1(j~4:

tOI I ):-1,1·(,(" Day (jS. ')11e ..::a[1;.lbililies or

!1lJ.rkd-dl·iY~n ()rgJIli/al;()I\~.

1.1.

J

~lark

1'19·1;

5X:] J. 5) \OClobcr), Day Ci-S, F~illl:)' L Valuing markd ~tratl.!git:s. J .\'L1rk. 19S0:52:-1-5--57 (July).

CiS, \\bl'iky It Asse~sillg advanl1gc: ;J Ir-.ulll,:wurk for uiagllo\ing l'Olllpeli!Jvl' '>lIjX'ril.)rity. J :-"Lirk 190X:52(2):1 .. 20.

Day

J)ay CiS, ~kduJ\g;ld; P. Man;lg<:riaJ n.:pn':sclltatiuJls 01' competitivc advanlag', J \I,!lk I ')<),I:5~(2):.l1 4-1, DicLol\ 1'1(, Tu\\'aah u tlh:()IY oj' compditivc r:lliun;tlity, J .\1;111 jl}<)(I; .',()( I ):(,() ,'-;-\.

Dict-ick \ L l \,,)1 K. :\'"ct SIUCK d(ClllllUblioll and sust:liJl.jbili~)-,' or CUlllI'Cliti\'t: a,h':l:lt:lg.:\. ~bll:lgC Sei 1()0(jJ5{12):15()'1--IO. DjX,!lIl Jlz, '~dll:ii AJ, \'nllillall ·IT. flit: 1l000W pnhmn;mcl~ challcngc: 11IC.!W[ing (lPI'I-;lia)ll\ j()r world-cla"s C()!l1[)(:'lilion. 1/olllc\\'ood, II.: Irwi)l, I (NO. /)lJ\\I1I\lCi, :'h',iI)llill 1'1, Birley S. Till; impact oforg:mization;.d value,>. gn;d~, ,lIld (]illl;I~': (III l\l;Irk.cting cj'rl'eti\'cllc~S. J BIIS Rc'-. I <)l)·I;.lO: I,ll '\!. h.:clc\ I{(i l'iI,' 1!)() I ,I '\ i

m;!l\ifcstll.

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1\.\\, t ·(llliIOI. 1))l:'.:\J\i/.ltillIl .uld Cl'OIIl)lllic dppIll,KI1C';. \l,lll,lgC Sci \l)!\S:,\\·I)·1 \9 (San· h:b). h'dcr IL\. Ill',\\, \0 Inc;\\url' marketing pCdOrm:lllCC II:!!"\' Ill:, Rn

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Fl'lltn~ll\ \\\\' (i;)()J!l1k y': scic:Il'C :l:lt! ,I:~ ;lIC rll',1tling

120.

Bha,'gilvu .'vI, i)ubelaar C, Ram;)SWailll S. R,:Cllllciling di\L'bl' tllL';t"Ur\l\ Ill'

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Aulici!L'r N. (korgc 1\.1, j':l1Iprc\ l. i)c\c1opi!lt; it dislinCli\L' cunSlIlllCI !narkL'ling lllg;llli/alion. J i\1ark-hx;u\l-'l1 MJllag~ 1(N():I II)') 207 I ()<) I ,I 7( I L')')

5,\ (:Oil:7) 3(')3· 37.'1

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ill ih..: .1~~~'''lnl.'\l', oC ()l'g,lilil.ltil)[l:d p..:rlllrlrt;mcc .• \cad .\L.til;igC Rc\' 19S2:-: ·Ii} . . ~ h),l!;r (I, (iUP1:.I·,ltt.:'gic impiic,lti()]ls I)fknowlcdgc J:; all asset. J \\ark I(Nl:SS:1 i() ((h:l). (;lllhl..'r.~()11 S, hSlll..''\ ill dcveloping a pl..'rll)rm:ulco.: IlK;t,urCIllCllt ni!eri,1 'ySIL'!l\ f(J1 ;111 U!"('"lll'I/:',)['IO!l. lnt J j'rod Re~ Jl)XS;2.1(·I):(':\() '\(1. (joilid .\'1. ()IIIIt:l JJ. The paradox 1)1' stratcgic colltJnb. Stra\\:gi.: .\1.IIl;!l',1..' J F()ld Jj). :<,:;.h

oj'

l'IJ1i.',1g~

I")(){):i 1:-11 57. (jovilldardj'lll V Arpropriatcllcss or ac\:()ullling diltJ in perCl1rlll
environmental UIlCCt1dlnly a" illl \'ariabll:. ACCOllllt Organ Soc 19:-;·1;9(2)'125 .15. (;OVi:HLlftcllls to bu~illo.:\S uni! '>tratq;y: illlP:lCt Oil j1L'r!(lI'lnallce ...\CCOUllt Organ Soc 19B5: IO( I ):51 - 6(1 IUdtillll: 1\:) cilipirical e.\:lllliJldlillll or

ii\l~r\'~'lli:lg

174

dovilldmaj;l)\ V, Fi~h~r J. Strategy. control systems and r..:sourcl.: . . haringen: -.:\s Oil husil1CS..,-\lllit pcrforlll
burIn AK, GovindaiJjan V. Build, hold, harvest: converting strategic illtt!lllio:IS into reaUty. J Bus Strntcgy 19X4;4(3):34-47. Hayes RH, Whcclwlight SC. Restoring our competitive edge. New York: Wlky, 1934. I krn::!Ilans I~·l. Ryans JK. 'ille.: case for heltef mcaSUrC!lh:nt and rcpnrling or marketing pcrfonnancc. Bus limit j()95;3X{5):51"(11. l(ir~1 MK. Reliallce 011 accounting pcrrorm;ulcc rnCaSLJfL'S, !
Kapl.lll l{S,

I I)~U. ,'lllitllli IJI' Till' h;t\,LIlCl'd ',I:U:-l'C,lId

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V.lr;uLII.lj.111

',II,lkgil' 11\.llkel pl.lIl1lill)',.

1{)~~Jl(-lr~'tl"2 27. KnikT P. Fru:n SOlk" (lO"CSSi()ll \\1 l1lMkl'ting (,:nl'c!i\'!,.'IlL'''~, lid:" Ill\." Itc\ I qnj~:(\7 75 (:'-10\ Ikc). Klllkl' P, (in:gI.1r W. R{)dgcr~ \\'. Thl' 1Il,lrk~'lillt: ,Iudit (1.):lIC" llt' ,1(;C. Slll;\Il ;-"lall;Lt~~'

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1')<)(,;)')(.\1:519·-43. SDA, Dooley KJ, Andcr"oll JC. Productivity :l~ mca~ur..:. lilt J Op!'!r Prod Managl.? 1992;11(1):29-45.

r\'li"t~rck

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to join yc~.

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'\'lark

J'elly I~\). Ad'.('l";i"ing l;(w ill thl' Ullited State~ and the EurnpL';1l1 ullillll. J

Puhlic )'(1li('), . . . Lu-K 1997;!()(I}:2- 13. Pfcllcr J, S,Jiallcik (iR. ThL'" l:Xll'111al cOlltmi Il:lrp~'r :ulli RIll\', 1'17;-:', Pil'IC), :-oJl:. \-\'II"kctil\1:', ~I~~ct :ll'l'lHlllliIlJ;: the

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\r;illSI(ll"\lli1\g the JHilCL'''~ oj' ~'lllliL~ llutlcrwurth-i!einem.'lllll, 1997. 1'll'lcy ,'IF .\1.I:kL'lillt', ill\pkJlICI\\;ltioll: thL' illlplic.lli(11b or l1la:kl:li:ll~ p,(r:1 diglll \\'C;(kll<':",> I'll\' thc ~tr'l1l..'l~Y I..'xcculioll PJPc,,:_\s. J ACliI '\1.11~ SCI

Pio.:lCY :-";j .. :"I1:d;\.'l,·kd

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Pil..'rcy ~L .\lllrg:l:l NI\ "ille imp,lct nf l\..":lll thinking and ~lte \c;m L'"~l­ kqll·i"...· ,Ill II~jJ'J.,.vtlllg: tllre'll ur "yllcr~y'! J .\:lark. M;lll.ll~e I(JI)7~ 13: (,-11)

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.'11-' \\"11,11 i" \lLltCgy'! ILIl"\' Hus Rt::v 191)(1;7-t(()):(1! 7:{ llil'!t:trd.,llll l'IC (iu[dllil ne. . 1. :"Ik:l"Ulillg lOI;J\ 1ll,l1lllb..:ttlrin,-~ l'I,'['r(1nn~l1Ice SI(I.lli '\1:111:\I~l'lll"\ II)SO:21(.:!):-17 ."i~. 1\1~\l'1'

1\ll~lte

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J :-"Idt-k Thl'tll'y

I'I',ICI [I)'rtj(.lj: 1 \(1. Ruckl:lt I~\\!, \\':Ilkl'i' ()l '. 11ltl..'r~Ll'ti()ns betweell m~lrk,-'(illg ;l1\t! RS.:.!) Ik'paJ1l\ll,'llh III IIllpk'llk"ntill t; ditlcn:llt hu"ille:-.s stratcgie:-.. StJ~\1 \\;,\lJgl' J 11)~7;~:2\

·IX.

i

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:li.l: Ill', . . 1:1<1 ,itl' lI\ll;t! i~( \2l:~:-;

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Mill!~

Midler K, Anttil.\ M, Markelillg e:.lpahilily - a key SII":CCSS !JI.'tor in small bus,illCSS? J ,~1al'k !Vl;illagC 19H7;3(2):IH5-2OJ. MOllnnan C, OrganiZJlional market infonnation processcs: cultural an\CCl!dents and m:w product outcomes. J Mark Res 1995;32:3IR-35 (Aug), Morgan NA, Pi(~rcy NF. Competitive !ldvantage, quality strotcgy and the role of marb.!ting" lIr J Manage 1996;7:231-45. !vlor~al1 NA, Katsikcas CS. Finn-level export market pcrfonnancc assess. !\lent: a critique of tht! cmpirical literJ1Ure. Univcrsity of Cambridgc Research pjjp~r" in Management Studies No.7, 1997, Oliv..:r RL, Anderson E. An empirical test or the consequences of bd\l\vinr· ,md oUI('oll\c-bascd s'll~s control systems. J ~1ark ! 994; 5K(41:S1(,7. l)su'olT C, Sdun(ti N. Conflguratio\\:., of organilo.tional Cn't.!ctLvr;lI<'!ss and. ~lliciellcy. Acad ~'lan:1gc J 1993;3(j(I):1345-62. Cluchi WG. A C()llCCplllal fr.unewDrk for the design of organizatil)nal COllIml IlII,'Ch;llllsms. '\laIl~lg~ Sci 1979;25:833 (Sept). Oxcn!\..:ldt A, L\ecutiv\! action ill II1Jrkl.O'ting. Helmont, CA: Wnu.\\\,orth Puhlishing. \ 9 (ll. Parkcr D\). Improv..:d L:i'IICiL'"IIC y' aJ\d rcduc..:d cost in marketiIlF,' J .\lark

hI Imr~t'I, OX1(li'd:

1lL'r!llr\l\,IIH'l', I \;lIV HlJ" Ikv 11)1)_) ;'11 :-"lalldgl~

~I()kwa \1. Till,' "tl~llq~ie !1liukctillg <Judit; all ~ld{)pti(l!JlllilizatioJl pcr.-[)Cclivl.!. J Bus Slr:ttcgy 1()H(i;6:HH~ ()5 (Spring).

~(I

1'1:. l'..:rt"tlrll\;\IICe 1\1l',I'-,UI'l'S g.lr:-.. ~llSj'\'l'h. lilt J Opcr PI'llli :,LI\l;ll;C

r.lhe 1 ()\)"l:

(,l).

Seine" F. A1I.tiY/illg lIklrkcting pnliitaniiily' q\cs arc ;1 (\;ulb'-,ernu, l'U": dri\'(:[', bl!' J \'l;lIk 19()2:26(2):15·-]7. Scssi(l,'l~ Ie \\-klt ;1 "olllldly conducted marketing ,Iudit C~1ll ;\L'L'olllplish. i\n~lly/.illg alld improving markl.!tiJlg pcrfonnancc. New Ynrk.: AIIH.:riC~U1

i\.'lan'l)_!.clIll.!nt

t\~socialil)ll,

19S1). pp. 12 - 20 (Rt:POJ1 No. 31).

Scvin CII~ \-hrkctillg produ":livity allalysis. New York: McGr,l\v-Hill, 1965. Sh..:th IN, .si~()dia RS, recling the ht:Jt. Mark \-tanage 1995;4(2):X·-23. ShuciHnan A. "Illl.! marketing aLldit: its nature, purpo~c" and problems. AllalY/illg ,md imrlUving marketing pedonnance (voL 31). Nc;-w York: Americ:JlL :vt . IlI:1gel11cnl Associatioll, 1959. pr. 1- 11. Sil1\{lIL ('J, .'~ulJivan ,\1W. Thc l1W;JSUrelllent ;JIld detcnllill
N.A. M()/~an 1.'1111. / Joul'!wl /~rlJll.ri!1e.\·s He.H'iil'i'h

Sinklri;l JM. ,\Iarkcl inlill'lllatioll pmcl'\',ing and Ill'g:llliJ;l\i(lJ\,d \c,llilillg. J ~Iark I 'J')4;SH:.1S 45 (Jail). Skinner W. The productivity pal~ld(]x. 1i
Nar\'cr JC. Market J Mark I 'J~5;5'J(3 ):(,3 74.

mi~!Itatioll

and the kaming organilllti()lI.

Tas~aduq A, Shl.!rVJIli TA, Fahey L. Markct~lnl~cd as"~h and :;)liJrcholder value: a lramc\vork j()f analysis. J Mark 199X;(12( I ):2 - I ,~. Statn R, Maidillllc MA. Bonus system for halallccd stratcgy. llan' 13m. R~:v ]1)XO;15() ().1 (Nov Ikc). 'lh\\\1\'~\\h,\\\m 1\. Contml ill nrgal\i/l\lions. Ncw Ymk: ~ldir;l\\'-\\i\\' \9()~t 'i'slLi AS. i\ multiple constitucncy [\lod!.!! of dli.!c!ivCJlcs~: all cmpirical cxaminatlon at thc hUJII;!11 rc.~ource .~ub-ullit level. Adm Sei Q J 99();

SriY'-l"t<.lv<.\ RK,

35:45H H3.

Vall de VCll Al I. Suggestiolls for studying strategy StJalcgit.: ,\laIlagc J !0i)2;lJ:l()i)--·~K.

pI1)CC~S:

a rc!'>can:h note.

55 (:!{)O.!)

3ti3~375

J 75

\';\1l dl' Ven /\. h.'fI)' ])1.. l\'lL':Io.;urillg ,l1ul leading 10 UIC devc!oplIl<,;IlI of mar-kliJlg ci.lpahilities and organinllionul cOcctiveJlcs:'. J Strategic :\1ark 199~;«1" 23 (March). Vorhies D\\'. YadmHlgh 1.. Marketing's rotc in the development of com pctitivc advanlage: cvidcnce I"rom the mOl or carrier industry. J :--"hrk-Focus<.:d :-.'t'lllagc I i)9~;2(4 ):J(i 1- 86. Walker OC, Ruckcrt RW. Markding's rok in th<.: imrlcrncnt~\!ioll 01" busiIICS" str,llcgi~s: a crilical rcvi<.:w and COllccptual framework. J ~Iark I'JX7;.11:15-1J (July).

Wilson ~·1. 'Ille m
t"