| Dependent variable | Item | Item description | Source |
| Economic Performance | ECP1 | Sales expansion | Rao & Holt (2005) |
| ECP2 | Market share expansion | Rao & Holt (2005) | |
| ECP3 | Increased profit margin | Rao & Holt (2005) | |
| ECP4 | Cost reduction in long term | Kumar & Rahman (2015) |