Conference Abstract Book

12 Financial Performance • Captures economic objectives, profitability, and long-term value creation • Metrics include: ROI, ROS, ROA, sales growth, profit margin, operational costs, cash flow • Reflects the ability to translate strategy into tangible economic outcomes and maintain financial sustainability Non-Financial Performance • Captures qualitative, behavioral, and process-oriented outcomes beyond immediate financial results • Key indicators: Operational efficiency & productivity, Product quality, Customer satisfaction, On-time delivery, Employee learning and adaptability, Organizational reputation • Serves as leading indicators of future financial performance and long-term competitiveness Financial Performance & Non-Financial Performance Kafetzopoulos & Gotzamani (2014); Al Mamun & Fazal (2018); Nguyen et al. (2020); Ramirez et al. (2020); Yousuf et al. (2021); Duong et al. (2023); Le et al. (2024); Tanveer et al. (2025)