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January 22, 2026International Journal of Quality and Service Sciences

Sequential relationship dynamics between budget performance, sales performance and satisfaction in B2B service providers: a comparison of hierarchical and non-hierarchical models

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Authors

NHNils HogevoldGSGöran SvenssonRRRocío Rodríguez

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Overview

Examines the relationships between budget performance, sales performance, and satisfaction in B2B service providers, indicating key implications for sales improvement.

Key Points

  • The aim is to explore how budget performance impacts sales performance and satisfaction among B2B service providers.
  • Targeted B2B service providers in Norwegian firms within service-based sectors.
  • Employed both hierarchical and non-hierarchical models to analyze relationships.
  • Investigated the mediating role of absolute performance between budget performance and satisfaction.
  • Budget performance significantly predicts both relative and absolute sales performance.
  • Absolute performance mediates the relationship between budget performance and both financial and social satisfaction.
  • Relative performance does not directly affect satisfaction outcomes.

Cite This Study

Hogevold et al. (2026) studied this question.

synapsesocial.com/papers/6971bfdff17b5dc6da021f39https://doi.org/10.1108/ijqss-09-2025-0236
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