Fig. 1. Study model
Fig 2. Scatter flot of SFA system utilization and non-financial performance
Table 1. Summary of measure value
Table 2. Respondent characteristics
Table 3. SFA utilization and Non-financial performance difference by company group
Table 4. Analysis of SFA utilization and non-financial performance according to general characteristics
Table 5. Regression analysis of SFA utilization factors for non-financial performance
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