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

Purpose This study aims to examine the sequential dynamics between budget performance, sales performance and satisfaction of B2B service providers in sales roles. Design/methodology/approach Research target is B2B service providers working in Norwegian firms that operate within service-based B2B sectors. The sampling approach was designed to generate insights that reflect the realities of sales practices in service-oriented B2B contexts. Findings The results reported highlight that service providers’ budget performance is a significant predictor of both relative and absolute performance. It is also highlighted that services providers’ absolute performance plays a central mediating role, influencing both financial and social satisfaction, while relative performance shows no significant direct effect on satisfaction outcomes. Research limitations/implications This study contributes to the development of a unified and generalizable approach to measure service providers’ sales performance in service-oriented B2B contexts by bridging the gap between practice and theory as well as practitioners and scholars. Practical implications This study provides valuable insights and implications for sales managers and service firms aiming to enhance service providers’ sales performance and their perceived satisfaction in service-oriented B2B contexts. Originality/value This study makes three key contributions: (i) it confirms the sequential relationships among budget performance, sales performance and satisfaction; (ii) it compares the results of hierarchical and non-hierarchical models; and (iii) it integrates essential measures of service provider performance from both practical and academic perspectives.