Table 6. PLS structural model results:...

Table 6.

PLS structural model results: path coefficients, standard deviation (SD), p-values and f² (n = 72)

Paths:			Hypothesis/control	Path coefficient	SD	p-Value	f²
From:		to:	Hypothesis/control	Path coefficient	SD	p-Value	f²
Goal-setting participation	→	Experiencing tensions	H1	−0.359	0.127	0.002**	0.148
Experiencing tensions	→	Budgetary performance	H2	0.210	0.146	0.101	0.04
Paradox mindset * Experiencing tensions	→	Budgetary performance	H3	0.264	0.074	0.000***	0.178
Paradox mindset	→	Budgetary performance	Control	0.577	0.113	0.000***	0.302
Age	→	Experiencing tensions	Control	0.048	0.088	0.719	0.002
Gender⁺	→	Experiencing tensions	Control	−0.411	0.132	0.108	0.037
Tenure	→	Experiencing tensions	Control	−0.084	0.256	0.533	0.006
Size (ln)	→	Experiencing tensions	Control	0.119	0.135	0.300	0.016
Dip_1⁺⁺	→	Experiencing tensions	Control	−0.19	0.114	0.501	0.007
Dip_2⁺⁺	→	Experiencing tensions	Control	−0.247	0.281	0.511	0.007
Age	→	Budgetary performance	Control	0.11	0.376	0.210	0.019
Gender	→	Budgetary performance	Control	0.15	0.088	0.485	0.008
Tenure	→	Budgetary performance	Control	0.049	0.215	0.721	0.004
Size (ln)	→	Budgetary performance	Control	−0.03	0.137	0.785	0.002
Dip_1⁺⁺	→	Budgetary performance	Control	0.095	0.109	0.678	0.003
Dip_2⁺⁺	→	Budgetary performance	Control	0.089	0.229	0.724	0.001

Paths:			Hypothesis/control	Path coefficient	SD	p-Value	f²
From:		to:	Hypothesis/control	Path coefficient	SD	p-Value	f²
Goal-setting participation	→	Experiencing tensions	H1	−0.359	0.127	0.002**	0.148
Experiencing tensions	→	Budgetary performance	H2	0.210	0.146	0.101	0.04
Paradox mindset * Experiencing tensions	→	Budgetary performance	H3	0.264	0.074	0.000***	0.178
Paradox mindset	→	Budgetary performance	Control	0.577	0.113	0.000***	0.302
Age	→	Experiencing tensions	Control	0.048	0.088	0.719	0.002
Gender⁺	→	Experiencing tensions	Control	−0.411	0.132	0.108	0.037
Tenure	→	Experiencing tensions	Control	−0.084	0.256	0.533	0.006
Size (ln)	→	Experiencing tensions	Control	0.119	0.135	0.300	0.016
Dip_1⁺⁺	→	Experiencing tensions	Control	−0.19	0.114	0.501	0.007
Dip_2⁺⁺	→	Experiencing tensions	Control	−0.247	0.281	0.511	0.007
Age	→	Budgetary performance	Control	0.11	0.376	0.210	0.019
Gender	→	Budgetary performance	Control	0.15	0.088	0.485	0.008
Tenure	→	Budgetary performance	Control	0.049	0.215	0.721	0.004
Size (ln)	→	Budgetary performance	Control	−0.03	0.137	0.785	0.002
Dip_1⁺⁺	→	Budgetary performance	Control	0.095	0.109	0.678	0.003
Dip_2⁺⁺	→	Budgetary performance	Control	0.089	0.229	0.724	0.001

Note(s): *p < 0.05; **p < 0.01; ***p ≤ 0.001 (using a one-tailed test for hypotheses and a two-tailed test for control paths). ⁺ Male is the reference category. ⁺⁺Dep 3 is the reference category

Source(s): Authors’ own creation

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