Evaluation of direct effects and R2 in the structural model
| Direct paths | Path coefficient | p-value |
|---|---|---|
| Panel A: Direct paths | ||
| Strategy deliberation → accountants’ involvement in strategy | 0.272 | 0.008 |
| Strategy deliberation → managerial reliance on SMA | 0.256 | 0.001 |
| Market orientation → accountants’ involvement in strategy | 0.002 | 0.985 |
| Market orientation → managerial reliance on SMA | 0.160 | 0.034 |
| Nonfinancial priorities → accountants’ involvement in strategy | 0.225 | 0.004 |
| Nonfinancial priorities → managerial reliance on SMA | 0.336 | 0.000 |
| Accountants’ involvement in strategy → managerial reliance on SMA | 0.302 | 0.000 |
| Managerial reliance on SMA → performance | 0.187 | 0.023 |
| Panel B: Explanatory value (R2) | R2 | |
| Accountants’ involvement in strategy | 0.168 | |
| Managerial reliance on SMA | 0.569 | |
| Performance | 0.035 | |
| Direct paths | Path coefficient | |
|---|---|---|
| Strategy deliberation → accountants’ involvement in strategy | 0.272 | 0.008 |
| Strategy deliberation → managerial reliance on | 0.256 | 0.001 |
| Market orientation → accountants’ involvement in strategy | 0.002 | 0.985 |
| Market orientation → managerial reliance on | 0.160 | 0.034 |
| Nonfinancial priorities → accountants’ involvement in strategy | 0.225 | 0.004 |
| Nonfinancial priorities → managerial reliance on | 0.336 | 0.000 |
| Accountants’ involvement in strategy → managerial reliance on | 0.302 | 0.000 |
| Managerial reliance on | 0.187 | 0.023 |
| R2 | ||
| Accountants’ involvement in strategy | 0.168 | |
| Managerial reliance on | 0.569 | |
| Performance | 0.035 | |
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