Comprehensive Marketing Performance Measurement System, Architectural Marketing Capabilities, and Firm Performance: A Mediational Model

The marketing performance measurement issue has become a heated topic for more than two decades. The Marketing Science Institute (MSI, 2014) has even listed marketing performance measurement and communication as one of the top research priorities for 2014 to 2016. Marketing scholars have called for more research to investigate whether and how a comprehensive marketing performance measurement system (MPMS) is more effective than a partial one in terms of improving firm performance. Echoing the call for more research on the MPMS-performance linkage, this paper synthesizes the management control and marketing literature to develop an integrated conceptual framework, which examines the mediating effect of marketing capabilities on the MPMS-performance linkage. To be specific, the study posits that a comprehensive MPMS can provides integrated information to management teams, which enables firms to make better marketing plans and implement marketing strategies more effectively. The framework addresses the important role of MPMS in the development of architectural capabilities. This study presents the first theoretical framework of examining the MPMS-performance linkage from a resource-based view (RBV). The framework contributes to the body of knowledge by integrating one of the most influential theories, which have used to explain firm performance variance in various fields, into the explanation of the MPMS-performance relationship. By doing so, the study highlights future research needs to advance theoretical understanding of the mediating model in the MPMS research, especially through a capabilities-development lens.