Figure 1
Theoretical Framework.
Table 1
Description of variables.
| VARIABLE DESCRIPTION | VARIABLE NAME (SURVEY CODE) | TYPE | SCALE/QUESTION DESIGN | DESCRIPTION |
|---|---|---|---|---|
| Initiative-taking (dependent variable) | Q8 | Binary | 1 = yes, 0 = no | Respondent reports taking the initiative to influence reform implementation. |
| AgencyMotiv Index | Q7_1, Q7_2, Q7_3, Q12_1, Q12_2 | Composite Index | 5-point Likert (1 = strongly disagree to 5 = strongly agree) | Self-perceived agency, motivation, leadership, and risk orientation. |
| AdaptChange Index | Q10_1, Q10_2, Q10_3, Q12_3 | Composite Index | 5-point Likert (1 = strongly disagree to 5 = strongly agree) | Perceived organizational flexibility, change readiness, and value alignment. |
| Legitimacy Index | Q11_1 to Q11_5 | Composite Index | 5-point Likert (1 = strongly disagree to 5 = strongly agree) | Frequency of being consulted, recognized, and supported by peers/superiors. |
| Autonomy | Q5 | Ordinal | 1 = limited to 5 = full autonomy | Self-reported decision-making authority. |
| Professional Role | Q3 | Categorical | Categorical: 1) Accounting Operator/Instructor 2) Accounting Officer 3) Director/Municipal Secretary | An occupational category within the administration. |
Figure 2
Classification Tree.
Figure 3
Variable Importance from Bagging Model.