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This study tests the premise that conflict between advertising agencies and clients has a cognitive basis — that is, each group weighs decision factors differently, and consequently evaluates campaigns differently. We identified five common decision factors in evaluating campaigns: market research, media planning, message/creativity, budget, and agency/client relationship. Based on these five variables, we used multiple regression‐based judgment analysis to create decision profiles for a group of 120 advertising agency professionals and clients. We compared agencies' and clients' judgments by six categories. Analysis affirmed that cognitive conflict differs by product type, longevity, and campaign purpose; but not by seniority or campaign budget. Clients had less cognitive disagreement with creatives than with agency management.

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