Reliability and convergent validity parameters
| Construct | Cronbach’s alpha | Composite reliability | Average variance extracted (AVE) |
|---|---|---|---|
| Strategy deliberation | 0.889 | 0.947 | 0.899 |
| Market orientation | 0.660 | 0.855 | 0.746 |
| Nonfinancial priorities | 0.833 | 0.878 | 0.546 |
| Accountants’ involvement in strategy | 0.900 | 0.926 | 0.715 |
| Managerial reliance on SMA | 0.929 | 0.940 | 0.609 |
| Performance | 0.751 | 0.847 | 0.651 |
| Construct | Cronbach’s alpha | Composite reliability | Average variance extracted ( |
|---|---|---|---|
| Strategy deliberation | 0.889 | 0.947 | 0.899 |
| Market orientation | 0.660 | 0.855 | 0.746 |
| Nonfinancial priorities | 0.833 | 0.878 | 0.546 |
| Accountants’ involvement in strategy | 0.900 | 0.926 | 0.715 |
| Managerial reliance on | 0.929 | 0.940 | 0.609 |
| Performance | 0.751 | 0.847 | 0.651 |
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