Based on a cross-sectional field study, Reinking et al. (2019) propose a complex theoretical model for understanding the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study tests the theoretical model using survey data collected from 323 middle and upper level managers with experience using corporate dashboards. The data were analyzed using components based structural equation modeling, and the results provide strong support for the external validity of the Reinking et al. (2019) theoretical model. The results show that two primary constructs, strategy alignment and interactive management control, are important factors impacting the extent of dashboard use, perceived managerial performance, and perceived organizational performance. Prior research has expressed concerns over the tendency of managers to lose sight of strategic objectives (i.e., strategy surrogation) and focus solely on performance measures. However, our results indicate that operational managers perceive that dashboards focused on specifically tailored KPIs lead to both improved managerial and organizational performance. This study contributes to management control and strategy research in two important ways. While prior research has examined strategy in the executive level context through evaluations, changes, or initiative implementations, this study investigates strategy alignment at the operational levels of the organization. Second, the results suggest that intentional strategy surrogation may have beneficial effects at the lower operational levels in an organization.

根据横断面研究，Reinking等人。（2019）提出了一个复杂的理论模型来理解仪表板的特性，这些仪表板可以促进使用并导致个人和组织绩效的提高。本研究使用从323位具有公司仪表板经验的中高层管理人员那里收集的调查数据来测试理论模型。使用基于组件的结构方程模型对数据进行了分析，结果为Reinking等人的外部有效性提供了有力的支持。（2019）理论模型。结果表明，策略调整和交互式管理控制这两个主要结构是影响仪表板使用程度，可感知的管理绩效和可感知的组织绩效的重要因素。先前的研究已经表达了对管理者忽视战略目标（即战略替代）而只关注绩效指标的趋势的担忧。但是，我们的结果表明，运营经理认为专注于专门定制的KPI的仪表板可以改善管理和组织绩效。这项研究从两个重要方面为管理控制和策略研究做出了贡献。先前的研究通过评估，变更或主动实施在行政级别的背景下研究了战略，而本研究则研究了组织运营级别的战略一致性。其次，结果表明，有意策略替代可能在组织的较低运营级别产生有益的影响。