The breadth of size observability helps explain the models of concordance. This study examined whether teachers and students agree in their management of task control structures, autonomy, recognition/assessment and grouping. In addition, potential predictors were studied, namely student performance and the basic psychological need of teachers in the workplace. Based on a sample of 1,099 high school students and their 57 teachers, the results of multi-structural equation models showed moderate convergence in grouping and non-concordance between the other dimensions. Higher performance levels have narrowed the gap between the perception of autonomy and recognition/assessment by teachers and students. For the dimensions of the target control structures, no effect of needs satisfaction was found. The agreement between teachers and students varies according to the structure of Mastery`s objectives. An agreement is found only for the easily observable dimensional group. Increased class performance reduces differences in perception of autonomy and recognition/assessment.