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Table 2 Research variables, survey items and scale measurement (in %) for each variable (N = 97)

From: Are performance measurement systems useful? Perceptions from health care

Research variable name

Survey questions addressed to health care managers and variable items

Variable measurement

Frequency distribution for survey questions (in %)

   

0

1

2

3

4

5

6

7

Strategic Use of Non-Financial Performance Measurement Systems

How would you rate the relevance in the use of non-financial PMS in detecting straegic uncertainties within your organizational unit?

A score from 1 to 7 on a Likert scale (1 Extremely unsatisfactory,…, 7 Extremely satisfactory)

 

2.062

10.309

14.433

29.897

21.649

17.526

4.124

Perceived Managerial Discretion

Decision Making: What is your perception about the effectiveness of the non-financial performance system used in providing information with reference to support operational decisions of your unit?

Decision making: a score from 1 to 7 on a Likert scale (1 Extremely unsatisfactory,…, 7 Extremely satisfactory)

 

2.062

6.186

11.34

11.34

19.588

39.175

10.309

Flexibility: What is your perception on the effectiveness of the non-financial performance system used in providing information with reference to enabling the flexibility/adaptability of your organizational unit?

Flexibility: a score from 1 to 7 on a Likert scale (1 Extremely unsatisfactory,…, 7 Extremely satisfactory)

 

4.124

6.186

12.371

22.68

22.68

27.835

4.124

Improved Processes

Did your organizational unit introduce improved processes during the last three years?

A score from 1 to 7 on a Likert scale (1 Very much less than sector’s average,…, 7 Much greater than sector’s average). 0 if no improved processes have been introduced during the last three years.

18.557

2.062

5.155

9.278

14.433

28.866

18.557

3.093

Tenure

Time: How long have you been with the company?

Time: respondent has to indicate years and months (0 < "1" ≤ 5 years; 5 < "2" ≤ 10 years; 10 < "3" ≤ 15 years; 15 < "4" ≤ 20 years; 20 < "5" ≤ 25 years; 25 < "6" ≤ 30 years; "7" > 30 years)

 

40.206

7.216

5.155

7.216

17.526

8.247

10.309

Time actual: How long have you been in the current job?

Time actual: respondent has to indicate years and months (0 < "1" ≤ 3 years; 3 < "2" ≤ 6 years; 6 < "3" ≤ 9 years; 9 < "4" ≤ 12 years; 12 < "5" ≤ 15 years; 15 < "6" ≤ 18 years; "7" > 18 years)

 

38.144

28.866

10.309

9.278

3.093

3.093

3.093

Gender

Women/Men managers

A dichotomous variable: 0 if respondent is a man and 1 if respondent is a woman.

79.381

20.619

      

Environmental Uncertainty

Complexity: What is the level of complexity faced in your unit’s environment compared to the average of the sector you belong to?

Complexity: A score from 1 to 7 on a Likert scale (1 Very much less than sector’s average,…, 7 Much greater than sector’s average)

 

0

0

8.247

24.742

19.588

34.021

13.402

Risk: What is the level of risk faced in your unit’s environment compared to the average of the sector you belong to?

Risk: A score from 1 to 7 on a Likert scale (1 Very much less than sector’s average,…, 7 Much greater than sector’s average)

 

1.031

4.124

15.464

27.835

30.928

17.526

3.093

Uncertainty: What is the degree of uncertainty faced in your unit’s environment compared to the average of the sector you belong to?

Uncertainty: A score from 1 to 7 on a Likert scale (1 Very much less than sector’s average,…, 7 Much greater than sector’s average)

 

2.062

8.247

7.216

42.268

27.835

10.309

2.062