MPMS Breadth Scale

What it measures

Five-item scale measuring the extent to which a marketing performance measurement system provides a diverse and balanced picture of the marketing function. Items assess inclusion of financial and nonfinancial measures, balance across perspectives (financial, competitive, customer, innovation, human capital, processes), inclusion of both result-oriented and input/process measures, and emphasis on market-related measures. Sub-component of the CMPMS second-order construct. Adapted from management accounting literature to a marketing context.

Response format

7-point scale (1 = strongly disagree, 7 = strongly agree); rated by management accounting executives

Scale items

• Our performance measurement system in marketing provides financial and nonfinancial measures.
• Our performance measurement system in marketing provides a balanced picture of the marketing function.
• Our performance measurement system in marketing provides measures of different perspectives (e.g. financial, competitive, customer, innovation, human capital, internal processes in marketing).
• Our performance measurement system in marketing provides besides result oriented measures (e.g. sales, customer satisfaction) also input- (e.g. meeting the budget) and process-related measures (e.g., length of marketing processes).
• Our performance measurement system in marketing puts special weight on customer-, competitor-, and market-related measures.

Full scale items shown. Always cite the original source when using this scale in research.

Usage notes & scoring

Composite reliability = .82; AVE = .49 (slightly below the .50 threshold—note for users). Rated by management accounting executives in a dyadic design. Among the three CMPMS sub-components, breadth showed the weakest associations with marketing alignment and no significant association with market knowledge. Adapted from Bisbe, Batista-Foguet, and Chenhall (2007); Chenhall (2005); Hall (2008) for a marketing context.

Recommended companion scales

Citation

Homburg, C., Artz, M., & Wieseke, J. (2012). Marketing performance measurement systems: Does comprehensiveness really improve performance? Journal of Marketing, 76(3), 56–77.

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