Table 2. Dimensions and their sources of... | Emerald Publishing

Table 2.

Dimensions and their sources of the initial model

Dimension	Source
Processes	Williams et al. (2019); Cuylen et al. (2016); Dobrinić, 2020
Technology	Williams et al. (2019); da Silva et al. (2024); Cuylen et al. (2016); Dobrinić, 2020; Mantelaers and Zoet (2018)
Strategy and management	Williams et al. (2019); da Silva et al. (2024); Cuylen et al. (2016); Xiang (2022); Dobrinić, 2020
People	Williams et al. (2019); da Silva et al. (2024); Mantelaers and Zoet (2018)
Accounting data and cybersecurity	Xiang (2022); Mantelaers and Zoet (2018)
Sales to cash	Inspired by Pekkola et al. (2015)
Purchase to pay	-“-
General ledger and reporting	-“-

Dimension	Source
Processes	Williams et al. (2019); Cuylen et al. (2016); Dobrinić, 2020
Technology	Williams et al. (2019); da Silva et al. (2024); Cuylen et al. (2016); Dobrinić, 2020; Mantelaers and Zoet (2018)
Strategy and management	Williams et al. (2019); da Silva et al. (2024); Cuylen et al. (2016); Xiang (2022); Dobrinić, 2020
People	Williams et al. (2019); da Silva et al. (2024); Mantelaers and Zoet (2018)
Accounting data and cybersecurity	Xiang (2022); Mantelaers and Zoet (2018)
Sales to cash	Inspired by Pekkola et al. (2015)
Purchase to pay	-“-
General ledger and reporting	-“-

Source(s): Author’s own work