From: Are performance measurement systems useful? Perceptions from health care
 | Direct Model | Indirect Model | |
(a) | (b) | ||
n = 97 | n = 97 | ||
Variable (Y) | R square | R square | |
Perceived Managerial Discretion | Â | 36.30% | |
Improved Processes | 6.80% | 8.40% | |
 | Path coefficient | Direct Path Coefficient | Indirect Path Coefficient |
(P-value) | (P-value) | (P-value) | |
Perceived Managerial Discretion- > Improved Processes |  | 0.154 |  |
 | (0.138) | ||
Strategic Use of Non-Financial Performance Measurement Systems - > Perceived Managerial Discretion |  | 0.524 |  |
 | (0.000a) | ||
Strategic Use of Non-Financial Performance Measurement Systems - > Improved processes | 0.261 | 0.171 | 0.081 |
(0.008a) | (0.118) | (0.189) | |
Tenure- > Perceived Managerial Discretion |  | 0.129 |  |
 | (0.136) | ||
Gender- > Perceived Managerial Discretion |  | 0.045 |  |
 | (0.579) | ||
Environmental Uncertainty- > Perceived Managerial Discretion |  | 0.121 |  |
 | (0.257) | ||
Environmental Uncertainty- > Improved Processes |  |  | 0.019 |
 | (0.437) | ||
Gender- > Improved Processes |  |  | 0.007 |
 | (0.657) | ||
Tenure- > Improved Processes |  |  | 0.020 |
 |  | (0.350) |