Planning and implementation was the dominant antecedent of non-finance performance (H1c : {33 ¼ 0.29). As summarised in Table 9, hypothesis 1 is supported except activation of supporting (H1e : {35 ¼ 0.17) because t-value is lower than 1.65. Again, non-finance performance was the dominant antecedent of finance performance (H2e : {310 ¼ 1.10). As can be seen in Table 9, hypothesis 2 is supported except collaboration with partners (H2b : {37 ¼ -0.12) and mutual trust (H2d : {39 ¼ -0.094). Activation of supporting was a negative impact to the finance performance (H3 : {311 ¼ -0.43), therefore hypothesis 3 is supported