Tab. 1
Descriptive statistics ROE
| Mean | 3.385714286 | Kurtosis | -0.26829549 |
|---|---|---|---|
| Standard Error | 0.391195286 | Skewness | 0.832625377 |
| Median | 3 | Range | 13 |
| Mode | 1 | Minimum | -1.5 |
| Standard Deviation | 4,008558838 | Maximum | 11.5 |
| Sample Variance | 16.06854396 | Sum | 355.5 |

Fig. 1
Used process indicators
Tab. 2
T-test: two-sample assuming equal variances
| ROE | Modern indicators using | |
|---|---|---|
| Yes | No | |
| Mean | 3.885714286 | 2.385714286 |
| Variance | 17.51573499 | 12.06008403 |
| Observations | 70 | 35 |
| Pooled Variance | 15.7148405 | |
| Hypothesized Mean Difference | 0 | |
| df | 103 | |
| t Stat | 1.827783123 | |
| P(T<=t) one-tail | 0.035238462 | |
| t Critical one-tail | 1.659782274 | |

Fig. 2
Used employee performance indicators

Fig. 3
Regularly measured processes
Tab. 3
ROE and regularly measured processes
| Main processes | Managerial processes | Support processes | |
|---|---|---|---|
| p-value | 0.02151 | 0.01063 | 0.78615 |
| H0 | Rejected | Rejected | Fail to reject |
Tab. 4
T-test: two-sample assuming equal variances
| Process implementation | ||
|---|---|---|
| ROE | High level | Low level |
| Mean | 4.185185185 | 2.539215686 |
| Variance | 18.39902166 | 12.49843137 |
| Observations | 54 | 51 |
| Pooled Variance | 15.53465744 | |
| Hypothesized Mean Difference | 0 | |
| df | 103 | |
| t Stat | 2.138741325 | |
| P(T<=t) one-tail | 0.017410201 | |
| t Critical one-tail | 1.659782274 | |
| P(T<=t) two-tail | 0.034820403 | |
| t Critical two-tail | 1.98326409 | |