Table 6.

Correlation matrix

Construct(1)(2)(3)(4)(5)(6)
Strategy deliberation (1)1.000
Market orientation (2)0.448**1.000
Nonfinancial priorities (3)0.351**0.346**1.000
Accountants’ involvement in strategy (4)0.352**0.202*0.321**1.000
Managerial reliance on SMA (5)0.552**0.452**0.578**0.532**1.000
Performance (6)0.1670.200*0.1520.182*0.187*1.000
Note(s):

*p  < 0.05; **p  < 0.01 (two-tailed)

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