“…As for customer focus, items by Das, Paul, and Swierczek (2008) were adapted. In addition, the items for another three critical success factors, namely employee orientation, technology orientation, and entrepreneurial orientation, were adapted from the work by Zhang (2010), Kim, Im, and Slater (2013), and Mu and Benedetto (2011) respectively. Section 2 required respondents to assess their perceived non-financial performance as well as financial performance.…”