Table 4 Hierarchical regression analysis...

Table 4

Hierarchical regression analysis of the effects of company-specific control variables and top management characteristics including functional position and age on a comprehensive focus on budgeting (N = 113)

	Unstandardized Coef		Standardized Coef			Unstandardized Coef		Standardized Coef
	B	Std. error	B	t	p	B	Std. error	B	t	p
Model 1 Company-specific variables
Constant	1.356	0.639		2.123	0.036	1.085	0.733		1.480	0.142
Information quality	0.308	0.091	0.313	3.383	0.001	0.266	0.093	0.271	2.873	0.005
Firm size (ln)	0.077	0.044	0.156	1.761	0.081	0.089	0.044	0.180	2.015	0.047
Importance of profit	0.217	0.069	0.276	3.142	0.002	0.171	0.070	0.217	2.434	0.017
Information system integration	0.081	0.049	0.152	1.658	0.100	0.067	0.051	0.125	1.300	0.196
Differentiation strategy	−0.002	0.002	−0.088	−1.055	0.294	−0.002	0.002	−0.083	−1.011	0.315
Model 2 Top Management characteristics
Business education						0.473	0.179	0.295	2.640	0.010
Tenure (ln)						0.095	0.078	0.116	1.211	0.229
Position (1 = CFO, 0 = other)						−0.269	0.181	−0.168	−1.487	0.140
Age (years)						0.005	0.010	0.051	0.554	0.581
N	112					112
R²	0.263					0.320
R² adj	0.228					0.260
ΔR²	0.263					0.057
ΔF	7.574					2.131
Sign ΔF	<0.001					0.082

	Unstandardized Coef		Standardized Coef			Unstandardized Coef		Standardized Coef
	B	Std. error	B	t	p	B	Std. error	B	t	p
Model 1Company-specific variables
Constant	1.356	0.639		2.123	0.036	1.085	0.733		1.480	0.142
Information quality	0.308	0.091	0.313	3.383	0.001	0.266	0.093	0.271	2.873	0.005
Firm size (ln)	0.077	0.044	0.156	1.761	0.081	0.089	0.044	0.180	2.015	0.047
Importance of profit	0.217	0.069	0.276	3.142	0.002	0.171	0.070	0.217	2.434	0.017
Information system integration	0.081	0.049	0.152	1.658	0.100	0.067	0.051	0.125	1.300	0.196
Differentiation strategy	−0.002	0.002	−0.088	−1.055	0.294	−0.002	0.002	−0.083	−1.011	0.315
Model 2Top Management characteristics
Business education						0.473	0.179	0.295	2.640	0.010
Tenure (ln)						0.095	0.078	0.116	1.211	0.229
Position (1 = CFO, 0 = other)						−0.269	0.181	−0.168	−1.487	0.140
Age (years)						0.005	0.010	0.051	0.554	0.581
N	112					112
R²	0.263					0.320
R² adj	0.228					0.260
ΔR²	0.263					0.057
ΔF	7.574					2.131
Sign ΔF	<0.001					0.082

Note(s): Y = b₀ + b₁X₁ + b₂X₂ + b₃X₃ + b₄X₄ + b₅X₅ + b₆X₆ + b₇X₇ + b₈X₈ + b₉X₉ + e

Source(s): Created by authors based on SPSS output

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