Figure 2
The diagram begins on the left with a rectangle labeled “DRIVERS,” containing two vertically stacked boxes: “Internal” and “External”. Two individual arrows extend from this rectangle to two vertically arranged rectangles on the right. The upper right rectangle is labeled “PERFORMANCE IMPLICATIONS” and contains two stacked boxes: “Economic or financial” and “Other”. The lower right rectangle is labeled “POST-DECERTIFICATION PATHS” and includes two stacked boxes: “Practices maintenance” and “Alternative I M S s or initiatives”. At the bottom of the diagram, a horizontally aligned rectangle is labeled “CONTEXTUAL FACTORS” with four horizontally arranged boxes inside, labeled from left to right as “Firm,” “Industry,” “Geography,” and “Other”.Coding framework. Source: Authors’ own work