Collinearity statistics (VIF) – inner model
| Path | VIF |
|---|---|
| Strategy deliberation → accountants’ involvement in strategy | 1.324 |
| Market orientation → accountants’ involvement in strategy | 1.319 |
| Nonfinancial priorities → accountants’ involvement in strategy | 1.202 |
| Strategy deliberation → managerial reliance on SMA | 1.413 |
| Market orientation → managerial reliance on SMA | 1.319 |
| Nonfinancial priorities → managerial reliance on SMA | 1.263 |
| Accountants’ involvement in strategy → managerial reliance on SMA | 1.202 |
| Managerial reliance on SMA → performance | 1.000 |
| Path | |
|---|---|
| Strategy deliberation → accountants’ involvement in strategy | 1.324 |
| Market orientation → accountants’ involvement in strategy | 1.319 |
| Nonfinancial priorities → accountants’ involvement in strategy | 1.202 |
| Strategy deliberation → managerial reliance on | 1.413 |
| Market orientation → managerial reliance on | 1.319 |
| Nonfinancial priorities → managerial reliance on | 1.263 |
| Accountants’ involvement in strategy → managerial reliance on | 1.202 |
| Managerial reliance on | 1.000 |
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