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.

Representative items

• Our performance measurement system in marketing provides financial and nonfinancial measures.
• 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 puts special weight on customer-, competitor-, and market-related measures.

Citation

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