;"Budgeting / reporting importance";"Cost accounting importance";"Strategic management importance";"Performance measurement importance";"Project support importance";"Risk management importance";"Tax / treasury importance"
"Environmental uncertainty"
"- Competition intensity";0.03;0.12**;0.15***;0.04;-0.19***;-0.05;-0.03
(0.04);(0.06);(0.04);(0.05);(0.06);(0.05);(0.06)
"- Environmental unpredictability";-0.04;-0.04;-0.14***;-0.01;-0.02;-0.10;-0.10
(0.05);(0.07);(0.05);(0.06);(0.08);(0.06);(0.07)
"Task uncertainty"
"- Task repetitiveness";-0.04;-0.00;-0.07;0.15**;-0.16*;0.01;0.07
(0.06);(0.07);(0.06);(0.07);(0.08);(0.07);(0.08)
"- Task knowledge";0.22***;0.21**;0.02;0.04;0.09;0.02;0.03
(0.07);(0.09);(0.07);(0.08);(0.10);(0.08);(0.10)
"Control variables"
"- Hierarchical level";-0.14*;-0.15;0.01;-0.02;-0.37***;0.17*;0.21*
(0.08);(0.11);(0.08);(0.10);(0.12);(0.10);(0.11)
"- Organizational size";-0.02;-0.02;0.02;-0.01;0.01;-0.03;-0.10***
(0.02);(0.02);(0.02);(0.02);(0.03);(0.02);(0.03)
"- Governmental organization";-0.30**;-0.26;-0.16;-0.14;-0.14;0.57***;-0.59***
(0.14);(0.18);(0.14);(0.17);(0.21);(0.17);(0.19)
"- Non-profit organization";0.14;0.10;0.04;0.30**;0.29*;0.46***;-0.42***
(0.11);(0.15);(0.11);(0.13);(0.17);(0.13);(0.16)
Intercept;3.57***;2.78***;2.81***;2.67***;3.93***;2.71***;2.58***
(0.30);(0.38);(0.29);(0.35);(0.44);(0.35);(0.41)
F-statistic;5.30***;5.62***;8.64***;3.03***;3.90***;6.83***;5.90***
"Adjusted R2";7.72%;8.25%;12.95%;3.81%;5.34%;10.18%;8.71%