Marketing accountability, and how it may be achieved via performance assessment and metrics, have been central topics in both the marketing literature and practice (Katsikeas et al. 2016). Recent developments in digital channels, the accompanying explosion of data and emergence of marketing automation, the globalization of markets, and the rise of customer experience as a key firm priority have further magnified interest in and the importance of understanding how potential marketing outcomes are and can be achieved (CMO Survey, 2021; Mintz et al., 2021). As a result, gaining clarity on how to design and manage performance assessment systems to deal with these issues has never been more important. This paper argues that further progress in this research domain requires a deep understanding of the marketing performance assessment (MPA) process to provide both a catalyst and foundation for the next generation of research. Although there has been considerable research in the areas of marketing metrics and marketing accountability, much less attention has been paid to the MPA process that links them. Yet, the MPA process is essential to successful marketing management. To address this, we first review past research in this broad domain to answer the “Where have we been?” question that identifies theneed for a new conceptual model. Second, drawing on research findings both within the broad MPA domain and allied areas within and outside of marketing, we develop and detail a new conceptual model of the MPA process and use it to identify what really needs to be known but is currently unclear in this domain (i.e., “Where do we need to go?”). Third, we suggest how these areas of needed inquiry may best be investigated (i.e., “How do we get there?”) by identifying new perspectives, theories, data sources, and analysis approaches that may be productively employed in future research.

营销问责制，以及如何通过绩效评估和指标来实现，一直是营销文献和实践中的核心主题（Katsikeas 等人，2016 年）。数字渠道的最新发展、随之而来的数据爆炸和营销自动化的出现、市场的全球化以及客户体验作为公司的关键优先事项的兴起，进一步扩大了人们对了解潜在营销结果如何以及如何可能产生的兴趣和重要性（CMO 调查，2021 年；Mintz 等人，2021 年）。因此，明确如何设计和管理绩效评估系统以处理这些问题变得前所未有的重要。本文认为，该研究领域的进一步进展需要深入了解营销绩效评估 (MPA) 过程，以便为下一代研究提供催化剂和基础。尽管在营销指标和营销责任领域进行了大量研究，但很少关注将它们联系起来的 MPA 过程。然而，MPA 流程对于成功的营销管理至关重要。为了解决这个问题，我们首先回顾过去在这一广泛领域的研究，以回答“我们去过哪里？” 确定需要新概念模型的问题。其次，利用广泛的 MPA 领域和营销内外相关领域的研究成果，我们开发并详细介绍了 MPA 流程的新概念模型，并使用它来确定真正需要了解但目前在该领域尚不清楚的内容（即“我们需要去哪里？”）。第三，我们建议如何最好地调查这些需要调查的领域（即“我们如何到达那里？”），方法是确定可能在未来研究中有效使用的新观点、理论、数据源和分析方法。