1

2

3

4

5

6

7

Environmental Uncertainty [1]

Correlation Coefficient

1.000

Sig. (2-tailed)

N

217

Nationality of Director [2]

Correlation Coefficient

0.017

1.000

Sig. (2-tailed)

0.803

N

217

217

Costing [3]

Correlation Coefficient

0.452**

−0.040

1.000

Sig. (2-tailed)

0.000

0.559

N

217

217

217

Planning, Control and Performance Measurement [4]

Correlation Coefficient

0.141*

−0.062

−0.060

1.000

Sig. (2-tailed)

0.038

0.360

0.381

N

217

217

217

217

Strategic decision-making [5]

Correlation Coefficient

0.097

−0.331**

0.067

0.400**

1.000

Sig. (2-tailed)

0.155

0.000

0.326

0.000

N

217

217

217

217

217

Competitor Accounting [6]

Correlation Coefficient

0.109

−0.264**

−0.044

0.412**

0.558**

1.000

Sig. (2-tailed)

0.108

0.000

0.520

0.000

0.000

N

217

217

217

217

217

217

Customer Accounting [7]

Correlation Coefficient

0.064

−0.170*

−0.073

0.360**

0.601**

0.583**

1.000

Sig. (2-tailed)

0.345

0.012

0.286

0.000

0.000

0.000

N

217

217

217

217

217

217

217