ABSTRACT
This chapter describes the preliminary findings of the mail questionnaire and provides information regarding the steps taken to prepare the data for hypotheses testing and building the model of utilization of performance measurement information. It introduces the variables that were used in subsequent analyses. To assess the effect of formal rational factors, respondents were asked about the kind or requirements they had for using performance measures. The chapter is based on the results of descriptive statistics and includes descriptions of the survey participants and their organizations, as well as a discussion of the findings of the descriptive statistical analysis of the independent and dependent variables. It also presents the results of the initial multivariate analyses conducted to prepare the data for hypothesis testing. For this purpose, the data were subjected to factor analysis, which helped to identify the constructs needed for testing the hypotheses of interest.
