Table 2.
Scale items and evaluation.
| Outer loading | t-value | |
|---|---|---|
| Digital transformation [35] (CR = 0.95; AVE = 0.80) | ||
| We aim to digitalize everything that can be digitized | 0.93 | 93.63 |
| We collect massive volumes of data from different sources | 0.93 | 81.22 |
| We aim to create stronger networking between the different business processes with digital technologies | 0.93 | 104.90 |
| We aim to enhance an efficient customer interface with digitality | 0.87 | 37.89 |
| We aim to achieve information exchange with digitality | 0.80 | 21.28 |
| Digital leadership [26] | ||
| Inspirational role (CR = 0.89; AVE = 0.61) | ||
| Unusually able to persuade others of their viewpoint | 0.74 | 17.19 |
| Capacity to influence the organization and convince others to influence | 0.76 | 18.56 |
| Demonstrates and imparts strong positive emotions for work | 0.81 | 38.94 |
| Deserves trust and can be believed and relied upon to keep their word | 0.81 | 38.24 |
| Stimulates others to put forth efforts above and beyond the call of duty and make personal sacrifices | 0.76 | 24.42 |
| Innovation role (CR = 0.87; AVE = 0.68) | ||
| Anticipates, attempts to forecast events, considers what will happen in the future | 0.84 | 31.78 |
| Prepared to meet emerging business challenges, anticipates and responds to new paradigms of competition, navigates complexity and leverages data and analytics to make decisions | 0.80 | 23.79 |
| Willing to invest major resources in endeavors that do not have a high probability of success | 0.84 | 24.37 |
| Absorbing uncertainty role (CR = 0.88; AVE = 0.72) | ||
| Acts on good judgment and practical ideas or understanding | 0.86 | 35.99 |
| Communicates with others frequently | 0.82 | 31.24 |
| Provides vision and purpose | 0.86 | 31.99 |
| Visionary role (CR = 0.87; AVE = 0.77) | ||
| Has a vision and imagination of the future | 0.88 | 64.96 |
| Gives courage, confidence, or hope through reassuring and advising | 0.87 | 44.90 |
| CBAE [15] (CR = 0.90; AVE = 0.52) | ||
| It has limited our ability to customize accounting and finance systems to our needs (R) | 0.72 | 24.94 |
| It has made our daily accounting tasks more standardized | 0.74 | 23.59 |
| It has simplified our accounting processes | 0.69 | 20.45 |
| It has made it easier for any accounting staff member to perform any accounting task | 0.75 | 26.50 |
| It has made it easier to communicate accounting procedures to new accounting and finance staff | 0.70 | 23.06 |
| It has made it easier to document accounting procedures | 0.72 | 25.61 |
| It has made it easier to adapt accounting procedures | 0.72 | 21.93 |
| It has made it easier to replicate accounting and finance systems to other parts or branches of the organization | 0.75 | 25.99 |
| DMQ [14] (CR = 0.82; AVE = 0.53) | ||
| Based on the information from CBA, the outcome of the decisions that my company makes is usually | ||
| correct (the outcome may have minor errors) | 0.71 | 19.05 |
| accurate (the outcome has no errors at all) | 0.71 | 17.00 |
| precise (CBA will lead to the same outcome every time the company faces the same problem) | 0.74 | 21.80 |
| Dependable | 0.75 | 25.83 |
| Firm performance [52] (CR = 0.93; AVE = 0.69) | ||
| Customer satisfaction | 0.85 | 61.79 |
| Market share | 0.84 | 49.81 |
| New customer acquisition | 0.84 | 50.30 |
| Return on investment | 0.81 | 41.23 |
| Sales revenue | 0.82 | 46.09 |
| Overall profitability | 0.82 | 46.68 |
Notes: CR: composite reliability; AVE: Average variance extracted; R: Reversed code.