sustainability

Review
The Impact of Supply Chain Integration and Internal
Control on Financial Performance in the Jordanian
Banking Sector
Miklós Pakurár 1 , Hossam Haddad 2 , János Nagy 3 , József Popp 4, * and Judit Oláh 1
1 Institute of Applied Informatics and Logistics, Faculty of Economics and Business, University of Debrecen,
4032 Debrecen, Hungary; [Link]@[Link] (M.P.); [Link]@[Link] (J.O.)
2 Károly Ihrig Doctoral School of Management and Business, University of Debrecen, 4032 Debrecen,
Hungary; [Link]@[Link]
3 Oncology Institute, Faculty of Medicine, University of Debrecen, 4032 Debrecen, Hungary;
nagyjanos@[Link]
4 Institute of Sectoral Economics and Methodology, Faculty of Economics and Business, University of
Debrecen, 4032 Debrecen, Hungary
* Correspondence: [Link]@[Link]; Tel.: +36-30-297-3163




Received: 28 December 2018; Accepted: 22 February 2019; Published: 27 February 2019


Abstract: The aim of this paper is to use a recently developed framework of supply chain integration
(SCI) to examine the influence of a set of relationships between SCI and internal control on financial
performance in the Jordanian banking sector. SCI consists of external integration and internal
integration. External integration includes customer integration and supplier integration. This study
utilizes survey data from 249 employees in the Jordanian banking sector and tests the research
framework and hypotheses using exploratory factor analysis. The impact of supply chain internal and
external integration and internal control significantly affected financial performance. The impact of
the examined factors on financial performance is as follows, in decreasing order: internal integration,
supplier integration, customer integration, and internal control. This study’s contribution to supply
chain management is in its integration of SCI and internal control variables to propose a practical
framework for the banks to use, and its development of a measurement tool for managers to determine
the effects of internal and external integration and internal control on financial performance.

Keywords: supply chain integration; customer integration; supplier integration; internal integration;
internal control; financial performance

1. Introduction
In the 21st century, organizations have found themselves working in a rapidly changing
environment characterized by vicious competition, globalization, competition between competitors,
diversification, the rising expectations and demands of various customers, an emphasis on corporate
social responsibility [1,2] and performance-related issues. In the light of this environmental reality,
traditional management strategies and practices have become rather ineffective, and insufficient to
outperform competitors and create more value [3]. Thus, researchers have argued as to why some
organizations succeed while others fail. Following the emergence of the concept of supply chain
management (SCM) at the beginning of the 1980s, it quickly attracted the attention of academics
and professionals alike. In recent years, it has clearly proliferated in the literature on SCM in service
and production. Supply chain management is defined as all those activities that are involved in and
associated with the flow and transformation of goods from the extraction of the raw material stage

Sustainability 2019, 11, 1248; doi:10.3390/su11051248 [Link]/journal/sustainability

Sustainability 2019, 11, 1248 2 of 20

to the end user, and the flow of information [4]. Turkulainen et al. [3] defined it as flows of services,
products, finance, or information, from the source to the final customer [5].
SCM-related outcomes have received considerable attention from researchers, and a wide stream
of published research has focused on the effects of SCM on supply chain integration [6,7], financial
performance [8,9], and internal control [10]. In this respect, supply chain management is considered an
effective strategy for organizations to improve their performance and boost competitiveness. Managers
continue seeking organizational designs and attempting to develop integrations that allow for the
support of SCI (supply chain integration) efforts for numerous purposes [3]. The integration process
for customers and suppliers cannot be left out of internal integration, because it represents the basis for
the development of both dimensions. Researchers have realized the importance of studying the three
dimensions together (customer, supplier, and internal integration) and the impact of each dimension
on performance.
The links between supply chain integration and financial performance have been widely
investigated in the literature [8,9]; however, most existing research studies have focused on
investigating the effects of SCI on business performance and financial performance. Very few studies
have investigated the effects of SCI on the financial performance of banking sectors.
Since 1992, the Committee of Sponsoring Organizations of the Treadway Commission (COSO)
has been developing a framework to evaluate internal control in organizations. These procedures are
affected by a board of directors, management, and other personnel. The committee intends to provide
reasonable assurance regarding the achievement of the following objectives: the effectiveness and
efficiency of operations, the reliability of financial reporting, and compliance with applicable laws and
regulations [11].
There are five components to support the performance of an organization’s vision, mission,
strategies, and the related objectives of the business: control of the environment, risk assessment,
control of activities, quality of information, and monitoring. These components work together to
enhance the establishment of internal control within organizations through directed leadership and
shared values and a culture that emphasizes accountability for control [10].
The authors’ motivation for this topic is that the literature does not deal with the topic in detail; in
fact, previous studies have not addressed the importance of supply chain integration in the Jordanian
banking sector. Finally, we draw on the concept of supply chain integration in the banking sector
to advise banks that they should develop a comprehensive framework of integration along their
supply chain partners. The SCI literature first appeared in relation to production, and after that, it was
introduced in services. The novelty of this paper is that it is a new contribution applying a supply
chain integration theory to the banking sector. This study suggests that banks should increase their
efficiency levels while improving their integration policy. The aim of our research is not only to prove
that higher integration leads to higher bank performance, but also to determine what factors are
involved in integration, resulting in a better bank performance in Jordan.

2. Literature Review

2.1. Supply Chain Management Practices

According to de Souza Miguel and Brito [12], the evolution of the SCM concept includes a process
integration view and a strategic view. The process integration view refers to the coordination between
SC supply chain partners in the business activities that enhance customer satisfaction. On the other
hand, the strategic view refers to the assignment of organizational resources and members’ efforts
to create a supply chain SC strategy that improves competitive advantage by lowering costs and
enhancing customer satisfaction. Table 1 summarizes the SCM practices that have been used in these
well-cited articles.
Sustainability 2019, 11, 1248 3 of 20

Table 1. Summary of previous literature used to define supply chain management (SCM) practices.

SCM Practices References

Abdallah et al. [13], Flynn et al. [6], Jabbour et al. [14], Lotfi et al. [15],
Customer integration
Wong et al. [16], Slusarczyk et al. [17], Lii and Kuo [18]
Abdallah et al. [13], Flynn et al. [6], Jabbour et al. [14], Lotfi et al. [15],
Supplier integration
Wong et al. [16], Lii and Kuo [18]
Abdallah et al. [13]; Flynn et al. [6], Jabbour et al. [14], Lotfi et al. [15],
Internal integration
Wong et al. [16], Lii and Kuo [18]
Postponement Abdallah et al. [13], Jabbour et al. [14]
Continuous process flow Flynn et al. [6]
Information sharing Abdallah et al. [13], Flynn et al. [6], Jabbour et al. [14],
Lean Qi et al. [19]
Source: Authors’ own editing, 2018.

SCM has been investigated in the context of several practices. For instance, [20] conducted a
study based on the five practices of supplier integration, customer integration, internal integration,
information sharing, and total quality management. Finally, many researchers, as shown in Table 1,
used five SCM practices: supplier integration, internal integration, customer integration, information
sharing, and postponement. Consequently, three SCI categories were used in this study, based on their
prevalence in previous studies: supplier integration, customer integration, and internal integration.

2.2. Supply Chain Integration

Flynn et al. [6] argued that supply chain integration implies collaboration among industrialists
and other supply chain partners in order to develop an effective and efficient movement of materials,
resources, parts, and information to produce products and services that are valuable to the customer
quickly and at low cost. Qi et al. [19] defined supply chain integration as cooperation plans and
activities between suppliers, manufacturers, warehouses distributors, and retailers that aim to develop
products by transforming raw materials into finished goods for customers.
An extensive review of the supply chain integration literature focused on the dimensions of
customer integration, supplier integration, and internal integration, which integrates all potentials,
strategies, and effective processes and practices into cooperative and synchronized processes to fulfill
customer needs [6]. Two major classifications of supply chain integration are external integration,
which includes customers and suppliers, and internal integration [13,18].
Most supply chain integration studies have focused on the exchanging of commodities and the
flow of information more than on financial procedures or the flow of cash [21]. From a financial
perspective, the cash flow from one organization to another includes expenses, investment, receipts,
and in addition, the processes with partners that demonstrate that the financial supply chain operates
in parallel with the physical supply chain. Regardless of the type of products, services, or information
flow, payment is considered intrinsic to the financing of production and trade. Thus, the financial
supply chain is commonly included in all supply chains.
SCI is an effective method that enhances the performance of an organization’s suppliers and
customers [6] and facilitates external and internal business functions. Moreover, [22] highlighted the
importance of SCI as a means to reduce the costs of controlling economic exchanges and transactions
between partners and preventing opportunistic behavior, which is a consequence of others’ interests.

2.2.1. Supplier Integration

Kim [23] defined supplier integration as “an organizational process of buying firms and suppliers
sharing and applying operational, financial, and strategic knowledge in order to generate mutual
benefits.”
Regardless of the differences in terminology that have been used to measure supplier integration,
the main purpose of supplier integration is to exceed a single organization’s limits so as to coordinate
Sustainability 2019, 11, 1248 4 of 20

processes easily. Flynn et al. [6] and Kim [23] described a supply chain integration measurement model
that was designed to measure the degree of supplier and customer integration. These two elements
are very important areas of the supply chain; information sharing, for instance, is the interchange of
information between the partners. External integration is how closely an organization works with its
partners (suppliers and customers).
Danese [24] considered the relevant areas of supplier integration to be information sharing
between the company and its suppliers’ production plans, quality, and design, and direct quality
improvement programs. Supplier integration seeks to achieve a smooth, efficient flow of materials
within the supplier network, and prevent potential obstacles in the process of procurement
and production.
The sharing of information with suppliers creates greater confidence while reducing dysfunctional
conflicts between buyers and suppliers and allowing for effective communication. Danese [24] stated
that with supply chain and supplier integration, buyers and suppliers can exchange knowledge and
information and develop the relationships that are required to manage materials and the flow of
information collaboratively and improve procurement and production.
The management and development of the relationship is considered a strategic part of the supplier
integration process. de Souza Miguel and Brito [12] argued that the benefit of constructing long-term
relationships with suppliers is that it reduces the cost of the transaction through trust and reputation
building [25]. Supplier integration consists of the interchange of information, knowledge, and materials
in different directions.
There is no particular form that supplier partnerships must take; they can be flexible and
could be modified according to the objective of the partnership. Due to the cooperation and
coordination among organizations, wasted effort and time can be reduced or eliminated [24].
In this respect, many researchers have demonstrated the fundamental role of supplier integration
in differentiating organizations by creating competitive advantage and improving the whole supply
chain performance [6,13,14].

2.2.2. Customer Integration

Lau et al. [26] stated that the only individual who can make a decision and have the ability to
evaluate a product is the customer, because the customer has potential purchasing power, and as such
is a decision maker from a marketing point of view. Moreover, information sharing on the basis of
interactions between the customers and the organization enhances customer integration. Additionally,
the relationships between customers and an organization enable the organization to raise its level of
competence [6].
Another definition of customer integration according to Kim [23] is the organizational practices
of identifying, explaining, and using customers to produce specific products according to their needs
and in doing so maximize their expectations and satisfaction. Lau et al. [26] shed light on information
sharing through customer integration between customers and the organization itself. The feedback
obtained by organizations from their customers provides them with all the information associated with
operations such as inventory. A solid relationship with customers will be useful to enhance supply
chain programs.
Lotfi et al. [15] highlighted that customer integration involved customers’ opinions being included
in the production process, by making the relationship between the customer and the manufacturer
much easier. Knowing clearly the organization’s goals, intentions, and strategy can reduce uncertainty
in the minds of customers. Nevertheless, the advantage of clarity might be outweighed by the loss of
closeness and flexibility in highly formalized structure types [27].
If design-integrative efforts are not up to date, based on customer requirements and opportunities,
they are likely to create solutions that may be internally efficient yet externally unproductive. Ataseven
and Nair [9] have found that customer integration has a positive relation with financial performance.
Customer integration alone is not enough for the full development of greater business performance
Sustainability 2019, 11, 1248 5 of 20

capabilities. Noticeably, specific needs arising from well-functioning contacts and strategic alliances
with customers may be of limited value if a business is not capable of adjusting products and process
specifications to meet those needs [28].

2.2.3. Internal Integration

According to Kim [23], internal integration can be defined as all the practices of merging together
and developing the internal resources and information to generate a shared knowledge that goes
beyond the boundaries of individual functions or sections, and through doing so help external
integration and achieve goals. Furthermore, the efficient collaboration between the manufacturer and
suppliers that is achieved through processes, activities, and strategies in order to satisfy customer
needs is called internal integration [6]. Joint planning, functional collaboration, information sharing,
and teamwork boost the performance of organizations and their internal integration in order to ensure
customers’ expectations can be met and deliveries are on time.
Internal integration means forming a long-term plan linking processes and practices into
organized and synchronized processes to meet customer needs and preferences and transact efficiently
with suppliers [29]. The aim of internal integration is to smooth the movement of resources, money,
product, and information to satisfy customers quickly and at low cost [6].
Lotfi et al. [15] argued that internal integration is the integration among the departments and
processes inside the organization to satisfy and meet customer needs. Internal integration is the
coordination between departments and functions, creating an integrated system in order to satisfy the
expectations and needs of customers, as well as boost performance. More attention needs to be paid to
cooperation among functional departments, such as inventory, sales, and distribution [15].
Ayoub et al. [30] noted that internal integration is a mix of various departments and starts with
raw materials and converting processes, and continues up to distribution. Abdallah et al. [13] stated
that the most important factor that affects a supply chain positively is internal integration. To go
even further, internal integration relies on cooperation among the departments and functions of an
organization, which creates value through cooperation.
Complex organizations are composed of many varied, interconnected parts. Complexity hinders
the capability of organization members to identify and take action in relation to issues of strategic
significance. Information barriers and unusually narrow-minded interests are all possible negative
effects of structural complexity, and they present significant challenges to the quest to achieve alliances,
knowledge sharing, and agreement in decision-making [27].
Managers who have a wide range of experience and skills are better prepared to work across
functional and departmental lines. The exposure to various functions inside an organization that
managers obtain from structural processes, such as job rotation, is a significant facilitating factor for
internal integration. A manager who gains experience within a broad set of organizational units is in a
better position to cooperate with personnel from any organizational unit. Such a manager understands
the barriers impeding communication and collaboration internally and externally.

2.3. Internal Control

In 1992, COSO’s internal control-integrated framework became one of the most widely accepted
internal control frameworks in the world. The framework states that internal control differs according
to the context, industry, and nature of the business. Internal control may cause conflict if not clearly
defined, especially when it is built into law, regulations, or rules. Internal control is extensively
characterized as a procedure that is affected by the board of directors, management, and other
personnel [11].
Generally, banks set up internal control systems to identify and oversee risks. They are utilized
to reinforce risk management systems. All banks ought to have individual internal control systems
that are capable of providing an assurance that risks are managed in an effective way. Therefore,
the objective of an effective internal control system is to provide an assurance that a bank is efficiently
Sustainability 2019, 11, 1248 6 of 20

and effectively directing its operations according to its mission statement, that its management data
and financial reporting are dependable, and that it advances in compliance with applicable laws and
regulations. If a bank does not have a viable internal control system, it is conceivable that it could be
vulnerable [31]. Internal control is now linked to risk management. Internal control should cover the
identification and mitigation of risks; the new conceptualization of internal controls is that they exist
to assist the organization in managing its risks and promote effective governance processes [10].
Pallant [32] reported on internal control called the Internal Control—Integrated Framework,
which is referred to as “COSO”. The framework classifies an organization’s internal control system into
five integrated components, which should be built into business forms over the whole organization so
as to accomplish its goals. These are derived from the way that management runs a business, and are
integrated with the management process. The components are control environment, risk assessment,
control activities, information and communication, and monitoring activities.
According to Ayagre et al. [33], the internal control components and business processes must
collaborate continuously for a sound, effective internal control framework. The consistent and
collaborative interaction of an internal control system with business procedures is essential for the
effectiveness of an internal control framework. Control goals and measures that are derived from the
monitoring and assessment of risks must be integrated into operational business units and business
practices through effective data. Furthermore, it is necessary to communicate across the organization
the control component that guarantees that a smooth stream of data reaches the work force that is in
charge of internal controls [34].

2.4. Performance and Financial Performance

Performance is considered an outcome of all the operations and strategic activities that are
conducted for the organization [35]. Organizations are more concerned about measuring performance
precisely for accounting objectives. In order to develop plans and evaluate their completion,
performance measurement is needed.
Huo [36] highlighted that for organizations, financial performance has to be the major measure
of supply chain performance, because it maximizes shareholder profit. The literature has adopted
two main approaches to the measurement of financial performance. The first approach is subjective
measurements, in which the measurement of performance is based on the evaluation and expectations
of respondents or their comparison with competitors. The second is objective, which uses absolute
measurements of performance, such as financial ratios [37].
The performance concept is a complicated issue, as [36] argued that qualitative and quantitative
concepts are comprehensive and broader than the performance concept. However, [6] mentioned
the limitations of relying solely on financial criteria for performance. Several authors have focused
on the benefits associated with a supply chain integration that includes efficiency, quality, delivery,
and flexibility as aspects of operational performance [9,19]. From a theoretical point of view, most of
the studies [8,9] and [6,38] on supply chain management show that there is a significant relationship
between supply chain integration and performance. In particular, [38] provided evidence that “the
direct relationship of supply chain integration to financial performance is non-significant”.

2.5. The Banking Sector in Jordan

Recently, the Jordanian banking sector has witnessed important developments. These developments
are mainly attributable to the Central Bank of Jordan (CBJ). By implementing the newest financial
practices and sophisticated supervisory and regulatory activities, the performance of the banking
sector in Jordan has been developed and upgraded.
The banking sector has a vital role in Jordan in driving the economy by motivating national
savings and using them to finance the various economic sectors. According to the CBJ report for 2017,
the banking sector’s contribution to gross domestic product (GDP) was 18.7%. Banks leverage branch
 savings and using them to finance the various economic sectors. According to the CBJ report for
2017, the banking sector’s contribution to gross domestic product (GDP) was 18.7%. Banks leverage
branch networks to provide clients with comprehensive financial solutions that are supported by
the latest digital banking services.
Banks also continue to enhance operational efficiency and business processes whilst
Sustainability 2019, 11, 1248 7 of 20
maintaining prudent credit policies and efficient risk management platforms. In the Jordanian
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3.1. Conceptual Model
to make their financial performance better.
The model in Figure 1 describes how the dimensions of supply chain integration and internal
3. Conceptual Model and
control affect financial Research Hypotheses
performance [9,39], [6,10,13,38,40].
Moreover, it shows a bank’s customers and competitors’ orientation, including the
3.1. Conceptual Model
relationships between supply chain integration and internal control and financial performance. This
studyThe
hasmodel in Figure
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chain integration and financial performance. [6,10,13,38,40].

Figure 1. Supply chain integration and financial performance. * External integration consists of supplier
Figure 1. Supply chain integration and financial performance. *External integration consists of
integration and customer integration. Source: Authors’ own editing, 2018.
supplier integration and customer integration. Source: Authors’ own editing, 2018.

Moreover, it shows a bank’s customers and competitors’ orientation, including the relationships
3.2. Hypotheses Development
between supply chain integration and internal control and financial performance. This study has
adopted one perspective of Figure 1, showing the bank’s point of view regarding supply chain
integration and financial performance. 7

3.2. Hypotheses Development

Mele et al. [41] stated that there is a network within inter-organizational processes. This is
evidence that a new development process is not only a chain of intra-organizational activities, but also
a combination of information and resources. In order to create value for the entity, integration becomes
essential; the organization acts as a partner with its external entities to set up strategies, procedures,
and behaviors into collaborative, synchronized, and manageable processes [42].
Sustainability 2019, 11, 1248 8 of 20

Schoenherr and Swink [8] argued that financial performance is a critical factor in supply chain
integration, and affects profits by driving processes and efficiencies in order to make decisions and
improve the strategy to solve problems. Other researchers have also found that supply chain integration
significantly assists financial performance [39,42,43]. Moreover, [44] stated that an organization
should invest resources to develop trust with customers and suppliers in order to achieve better
financial performance.
In their recent empirical investigation, [9] studied internal integration and supplier integration
with customers, showing that both customers and suppliers have a significant impact on financial
performance. Flynn et al. [6] indicated that internal and customer integration are strongly related
to improving performance, more so than the supplier dimension. Yu et al. [45] stated that supplier
integration is positively related to financial performance.
Ataseven and Nair [9] pointed out that suppliers were considered providers of raw materials and
products, which is not enough: they should be important partners in the interaction and flow of skills,
information, and knowledge. Internal integration is integration between the internal functions of an
organization by coordinating and utilizing internal resources [16]. Silvestro and Lustrato [21] found
that banks could support and help buyers and suppliers develop a more holistic understanding of
supply chain integration, synchronization, and performance. The financial supply chain runs parallel
to the flow of goods and information. Based on a literature review, the results identified a number
of successes.
Chang et al. [39] argued that customers and suppliers are the most important sources for
improving financial performance. Msimangira and Venkatraman [46] pointed out that decision-makers
should consider costs, benefits, and risks in the market environment before adopting a strategy.
Wong et al. [16] mentioned that the extent to which customers and manufacturers coordinate decisions
is related to inventory level, production planning, demand forecasting, order tracking, and product
delivery combined reflect customer integration. Msimangira and Venkatraman [46] stated that supply
chain strategies can be evaluated in light of an organization’s market, whereas practices and strategies
are not only dependent on the nature of the business, the environment, and technology, but also on
the relationship between supply chain integration, diversification, and financial performance. Thus,
supplier integration, customer integration, and internal integration are expected to have significant
impacts on financial performance.

3.2.1. The Effect of Supply Chain Integration on Financial Performance

Huo [36] stated that the organizational capability theory and the capabilities of supply chain
integration are the key factors in organizational performance. In order to improve efficiency and
effectiveness, the integrative capabilities, whether external or internal, should be considered as an
approach. The roles of supply chain integration in achieving positive relationships on financial
performance have recently been discussed [6,23,47,48]. To achieve a high level of performance, the
organization has to have the widest degree of arcs of integration [8]. The impact of customer integration
on financial performance is inconsistent; Koufteros et al. found positive effects of customer integration
on financial performance [27], while [6] could not find a positive relationship between customer
integration and financial performance. We propose that internal and external integration contributes
to a bank’s financial performance, leading to the following hypotheses:

Hypothesis 1: Supplier integration positively influences financial performance.

Hypothesis 2: Customer integration positively influences financial performance.

Hypothesis 3: Internal integration positively influences financial performance.

Sustainability 2019, 11, 1248 9 of 20

3.2.2. Internal Control and Financial Performance

Hannah [49] stated that in order to enhance the reliability of financial performance, there must
be a regulatory framework that is similar to internal control systems, including direct or indirect
internal audits, in order to increase the transparency and accountability among information providers
in the organization. According to Brunswicker and Chesbrough [50], internal control has problems
associated with lower revenues. Due to this, we should explore the links between the disclosure of
material weakness and fraud. Internal control provides an independent appraisal of the quality of
managerial performance as regards their ability to carry out the assigned responsibilities for better
revenue generation. Werner and Gehrke [51] mentioned that an effective internal control system
is linked with organizational success in terms of achieving revenue targets [52]. Effective internal
control involves revising the controls that are employed to protect assets, with a continuous review
of the reliability and integrity of financial information, and an assessment of compliance policies,
procedures, and applicable laws and regulations. Organizations have a responsibility to train, educate,
and sensitize their employees to use internal control systems. The effectiveness of internal control is
based on the skills, competency, and transparency of the people that use it.
There are two types of internal controls: preventive and detective. Preventive controls predict
problems before they occur, find a solution, make amendments, and prevent errors and acts of omission
from occurring. Detective controls are used to reveal and report the occurrence of an omission, an
error, or a malicious action or act, in order to minimize the threat, identify the cause of the problem,
and correct the defective controls by correcting the problems when discovered.

Hypothesis 4: Internal control positively influences financial performance.

3.3. Supply Chain Integration and Internal Control

3.3.1. Independent Variables

Supply chain integration refers to a firm’s combination of internal functions and the collaboration
between the manufacturer, its suppliers, and customers in order to enhance its competitiveness [6,18].
Integrated systems have a number of advantages and characteristics that are shaped by relying on a
number of departments within an organization. The suppliers, customers, and internal departments,
as well as the internal control, should be taken into consideration, whether inside or outside the
organization, in order to provide valuable services to customers. Based on the literature review,
a questionnaire was developed with 34 questions (see Supplementary Materials).
Customer integration refers to building long-term relationships with customers to obtain
information about the market, technology, and creating products that meet customer requirements
and enhance their satisfaction [15]. Banks have to respond to customers’ needs and wants by building
a long-term relationship with the management to improve customer satisfaction, manage complaints
and feedback, meet customer expectations, and create a sense of fair play with customers.
Supplier integration refers to building long-term and strong relationships with suppliers to
reinforce functional capabilities to attain an ongoing benefit [53]. The organization should be able to
manage, develop, and maintain relationships with its suppliers for the long run by managing materials
and the flow of information collaboratively, and improving procurement and production. Managing
and developing the relationship is considered a strategic part of the supplier integration process.
Internal integration is the level to which a company integrates and connects its internal
departments, teams, and information to cooperate effectively and improve performance,
competitiveness, and customer satisfaction [6,15,42]. Internal integration influences an organization’s
ability to structure its own organizational strategies according to the existing collaborative practices
and processes, satisfy customer needs and wants, achieve competitive consistent integration within
an organization, achieve competitive advantage, have interactive functions among departments, and
establish procedures for conflict resolution and information sharing.
Sustainability 2019, 11, 1248 10 of 20

Internal control is extensively characterized as a procedure that is affected by the board of directors,
management, and other personnel [11]. It is intended to provide reasonable assurance as regards
the achievement of the following objectives: effectiveness and efficiency of operations; reliability of
financial reporting, and compliance with applicable laws and regulations.
For the measurement of the effects of independent variables, a questionnaire was constructed
with the following numbers of questions: eight for customer integration, eight for supplier integration,
10 for internal integration, and eight for internal control.

3.3.2. Dependent Variable

Financial performance is the most important measure of success for banks. In this study,
subjective measurements were used, meaning that bank managers answered questions about financial
performance. Questionnaires were used because this method is common in the literature, did not
require the respondents to identify their banks, and the bank managers questioned had enough
knowledge and experience to judge the financial performance of their banks. Investors and lenders
need financial information that is relevant, reliable, and comparable across borders. Firm performance
refers to how well a firm fulfills its financial goals compared with the firm’s primary competitors.
In the questionnaire, six questions are related to financial performance.

4. Material and Methods

4.1. Questionnaire Design

The questionnaire consisted of three parts. The first part involved the covering letter, in which
the research goals were explained. The covering letter included the assurance that responses would
be treated confidentially. The second part included questions related to demographic data. Finally,
the third part included all the statements that measured the independent and dependent variables.
A five-point Likert scale was applied for the variables. The data collected from participants was
coded and further processed with an Excel database. All of the data was analyzed using the Statistical
Package for Social Science (SPSS) software program.
The study instrument in its final form was intended for managers from internal audit, operations,
risk management, information technology, compliance, development of services and products, and
logistic departments in Jordanian banks.

4.2. Research Population and Sample

A descriptive research design was used to provide a summary of the data, and describe the
characteristics of the variables [54]. A correlation design was applied to measure the strength of
the investigated relationship between variables. Books, annual reports of the banks, periodicals,
journals, references, and the Internet, as secondary sources, were used to collect the required data.
The survey, as a primary source, was used to collect the relevant data to study the impact of supply
chain integration and internal control on financial performance.
The questionnaires were distributed to and collected from all types of Jordanian banks in the year
2018. There are three types of banks in Jordan: commercial banks, Islamic banks, and foreign banks.
Of the 309 respondents received, 60 were rejected due to missing data. Thus, 249 respondents were
accepted for data analysis.
The sample consisted of 249 respondents working in departments in Jordanian banks in positions
related to internal control, product development, procurement, compliance, risk management, and
operations. The proper sample size was determined to reflect the respondents’ opinions [54].
The questionnaire was designed for the mangers of the banks; it was written in Arabic and in
English, distributed by hand, and also made available on Google drive.
Sustainability 2019, 11, 1248 11 of 20

4.3. Techniques for Data Analysis

Our design was examined by using exploratory factor analyses to measure the relationships
between variables and develop a measurement tool for managers to determine the effect of internal
and external integration and internal control on financial performance.
In the pilot study, 41 bank managers filled in the questionnaire, and after this, the respondents
were required to give their perceptions and opinions of their banks in relation to supply chain and
internal control on financial performance.
Cronbach’s alpha coefficient was used to assess the reliability of the measurement scales. All of
the alpha values were greater than 0.70, and the highest value of internal integration was 0.937. Table 2
shows the reliability for the supply chain integration and internal control on financial performance.

Table 2. Reliability of the scale’s variables.

Variables Number of Items Cronbach Alpha

Independent variable 34 0.969
Customer integration 8 0.902
Supplier integration 8 0.921
Internal integration 10 0.937
Internal control 8 0.885
Dependent variable 6 0.887
Financial performance 6 0.887
Overall 40 0.975
Overall average 5 0.946
Source: Authors’ own editing, 2018.

5. Results and Discussion

5.1. Results

5.1.1. The Relationship between Supply Chain Integration, Internal Control, and Financial
Performance
First, the correlation was tested between the dependent variable—financial performance—and
the independent variables—external integration (customer integration, supplier integration), internal
integration, and internal control—using Spearman’s non-parametric test, certain assumptions about
the distribution of values in a sample, and then a parametric test.
Basic forms of correlation coefficients (e.g., Spearman rho, Pearson) were calculated to examine
the strength and direction of the relationship between each set of variables.
The correlation shows that all eight items for customer integration are significantly, as well
as positively, associated with the dependent variable financial performance. The statistical results
illustrate that there are significant correlations (r) between the variables in customer integration
question number one (r = 0.468), which scored the lowest, and customer integration question number
six (r = 0.661), which scored the highest.
The eight items for supplier integration items are significantly positively associated with the
dependent variable: financial performance. The statistical results indicate that there are significant
correlations between the variables in supplier integration question seven (r = 0.456) which scored the
lowest, and supplier integration questions one and six (r = 0.660), which scored the highest.
The correlation shows that all 10 internal integration items are significantly, as well as positively,
associated with the dependent variable financial performance. The statistical results indicate that there
are significant correlations between the variables in internal integration question six (r = 0.575), which
scored the lowest, and internal integration question eight (r = 0.740), which scored the highest.
The correlation shows that all eight items for internal control items are significantly and positively
associated with the dependent variable of financial performance. The statistical results indicate that
Sustainability 2019, 11, 1248 12 of 20

there are significant correlations between the variables in internal control question three (r = 0.398)
which scored the lowest, and internal control question eight (r = 0.740), which scored the highest.
We can observe that all the above tested correlations were significant at the p < 0.0005 level. All these
items can be used in a large factor analysis.

5.1.2. Exploring the Structure of Items

Factor analysis was conducted to assess the underlying structure for the multiple items of the
research variables. In the first analysis, we can find that there are five factors with eigenvalues above
one. The items mostly lie on one dimension, where we can decide between one and five according to a
number of factors. On the basis of a scree plot, we would decide on one component, but on the basis of
an original group of questions and literature, we try to build a model of a four-principle component.
Based on the component analysis performed, we can say that 56% of the variance associated
with question one is a common, or shared variance. Another way to look at these communalities is
in terms of the proportion of the retained factors represented by the communalities after extraction.
The highest communalities have been found at internal integration question nine from the internal
integration scale with extraction at 79.4% of the variance, while the lowest communalities have been
found at internal control seven from the internal control scale with extraction at 54.1% of the variance.
Initial communalities are estimated for the variance in each variable, which is accounted for by all the
components or factors. Extraction communalities are evaluated for the variance in each variable that is
accounted for by the factors (or components) in the factor solution. Small values indicate variables
that do not fit well with the factor solution, and should possibly be dropped from the analysis.

5.1.3. Promax Rotation

We applied the Promax rotation, which is an oblique one, so it allows factors to be correlated.
All the communalities were large enough to continue the analysis (the rule of thumb is that they should
be above 0.25). The highest communalities were found with internal integration question nine from the
internal integration scale, which had extraction at 76% of the variance, while the lowest communalities
was found with supplier integration question seven from the supplier integration scale, which had
extraction at 43.3% of the variance.
Using oblique Promax rotation, we decided to utilize four components in order to prove the four
groups of questions in the literature that have been mentioned above. In addition, we eliminated
some items to prevent cross-loading, and moved some items from their original subscale to another,
in accordance with the result of the analysis. The rotated solution showed that internal control items
one and eight belong to the integration subscale, while customer integration items one and internal
integration three belong to the supplier integration subscale, showing that several items must have
been removed (customer integration items five and eight, supplier integration items one and eight,
internal control item four, and internal integration items one and two).
The top communalities were found for customer integration item two from the internal integration
scale, with extraction at 78.9% of the variance, while the low communalities were found at internal
control item seven from the internal control scale, with the extraction at 53.3% of the variance. All the
previous communalities are large enough to continue the analysis (the rule of thumb is that it should
be above 0.25).
The percentage of total variance was extracted for each component, and altogether, it was 66.678%;
the first component explained 11.25% of the variance, the second variance explained 10.719%, the third
factor explained 7.297% of the variance, and the fourth factor explained 9.443%.
The pattern matrix reveals that in the final solution, factor one consists of nine items. This factor
was labeled ‘internal integration’, and demonstrated a high internal consistency, which will show when
we examine the reliability test later. The second factor consisted of seven items including five items
from supplier integration, one item from customer integration, and one item from internal integration.
This factor was identified as “supplier integration” and reflected a high internal consistency, as we
Sustainability 2019, 11, 1248 13 of 20

will examine in the reliability test later. Factor three contained five items relating to control, and was
labeled “internal control”. The internal consistency of this item was also high, as we will examine in the
reliability test later. The fourth factor was made up of five items, all of which were related to customers.
This factor was called “customer integration”, and was found to be highly reliable. Overall, the factor
analysis of the items revealed that from all of the items with the same response scale, only seven items
did not belong to any factor. For the purposes of further analysis, these four factors were considered
subscales of supply chain integration and internal control in Jordanian banks. The factor loadings are
appropriate, and there is no cross-loading. The rotated solution showed that internal control items one
and eight belong to the internal integration subscale, while customer integration item one and internal
integration item three belong to the supplier integration subscale.

5.1.4. Reliability Test

Garson [55] stated that “Cronbach’s alpha is commonly used to establish internal consistency in
constructing validity, with 0.60 considered acceptable for exploratory purposes, 0.70 considered
adequate for confirmatory purposes, and 0.80 considered good for confirmatory purposes”.
The derived factors in each construct were tested for reliability to emphasize their internal consistency.
The Cronbach’s alpha values ranged from 0.773 to 0.943. The general Cronbach’s alpha value of all the
extracted factors was 0.967. This means that there is also a high-level of consistency in the structure of
the data. All of the values for Cronbach’s alpha were above the acceptable level of 0.60.
Cronbach’s alpha (α) is the most widely used test to measure the internal reliability of a scale [56].
The range of α is from zero to one. Hence, the higher α is, the more reliable the scale. There are
wide differences amongst researchers and authors regarding what value of α should be considered
acceptable. However, in social science studies, a value of 0.60 is acceptable for hypothesis testing [54].
The general α of this study’s scale was 0.9650, which is very high. Table 3 summarizes the value of
the four composite scales in this study; all of them were good, and above the lowest level of accepted
reliability in the social sciences (0.60).

Table 3. Reliability of the variables (Cronbach’s alpha).

Original Number Items after Cronbach’s Final Number

Variables
of Items Deletion Alpha of Items
Internal integration (II) 10 8 0.934 9
Supplier integration (SI) 8 6 0.910 8
Customer integration (CI) 8 6 0.872 5
Internal control (IC) 8 7 0.858 5
Total/overall Cronbach’s 34 27 0.848 27
Source: Authors’ own editing, 2018.

Here, we have to examine the reliability of the 34 original items, which after rotation become 27.
The overall value of the new subscale score of Cronbach’s alpha of reliability is 0.848. The subscale of
internal integration originally consisted of 10 items, but two of them were deleted (internal integration
item one and two); furthermore, during the factor analysis, because of cross-loading, two other items
were included (internal control items one and eight). The final score of Cronbach’s alpha of reliability
is 0.934. The subscale of supplier integration originally consisted of eight items, but two (supplier
integration items one and eight) were deleted, and two from another subscale were included (customer
integration item one, internal integration item three), which were moved during the factor analysis
because of cross-loading. The final score of Cronbach’s alpha of reliability is 0.910. The subscale of
internal control originally consisted of eight items, but one of them was deleted (internal control item
four) during the factor analysis due to cross-loading. The final score of Cronbach’s alpha of reliability
is 0.858. The subscale of customer integration originally consisted of eight items, but two of them were
subscale were included (customer integration item one, internal integration item three), which were
moved during the factor analysis because of cross-loading. The final score of Cronbach’s alpha of
reliability is 0.910. The subscale of internal control originally consisted of eight items, but one of
them was deleted (internal control item four) during the factor analysis due to cross-loading. The
Sustainability
final score 2019, 11, 1248
of Cronbach’s alpha of reliability is 0.858. The subscale of customer integration originally14 of 20

consisted of eight items, but two of them were deleted (customer integration items one and eight)
during the
deleted factor analysis
(customer because
integration itemsof cross-loading.
one The final
and eight) during score of
the factor Cronbach’s
analysis becausealpha of reliability
of cross-loading.
was 0.872.
The final score of Cronbach’s alpha of reliability was 0.872.
The correlations
The correlationsbetween
betweenthese
thesefactors
factorsand
and supply
supply chain
chain integration
integration andand internal
internal control
control did
did not
not exceed 0.80, showing that all correlations are significant at the 0.01 level. Therefore, it
exceed 0.80, showing that all correlations are significant at the 0.01 level. Therefore, it can be concluded can be
concluded
that thatchain
the supply the supply chainand
integration integration and internal
internal control control
construct has aconstruct has level
considerable a considerable level
of discriminant
of discriminant validity. In addition, there is no evidence
validity. In addition, there is no evidence of multicollinearity. of multicollinearity.

5.1.5. The New Model

5.1.5. Model after
after Rotation
Rotation
The new
The new subscales
subscales forfor financial
financial performance
performance after
after rotation
rotation are
are illustrated
illustrated in
in Figure
Figure 2.
2. Internal
Internal
integration comes
integration comesfirst
firstininthe
themodel,
model, second
second is supplier
is supplier integration,
integration, internal
internal control
control comes
comes third,third,
and
andlast
the thesubscale
last subscale is customer
is customer integration.
integration.

Figure 2. New subscale for supply chain integration (SCI) and internal control. Source: Authors’ own
Figure 2. New subscale for supply chain integration (SCI) and internal control. Source: Authors’
editing, 2018.
own editing, 2018.

The results of exploratory factor analysis (EFA)—with a few modifications—confirmed the

The results of exploratory factor analysis (EFA)—with a few modifications—confirmed the
existence of four subscales (customer integration, supplier integration, internal integration, and internal
existence of four subscales (customer integration, supplier integration, internal integration, and
control) that we originally supposed influenced financial performance.
internal control) that we originally supposed influenced financial performance.
To check these hypotheses, we tested the correlations between the dependent variable, financial
To check these hypotheses, we tested the correlations between the dependent variable,
performance, and the new independent variable factors after rotation.
financial performance, and the new independent variable factors after rotation.
Table 4 shows that the correlations of dependent variables and independent variables are as
Table 4 shows that the correlations of dependent variables and independent variables are as
follows, in decreasing order of r-values.
follows, in decreasing order of r-values.
The first principal factor affecting financial performance is internal integration (H2).
The correlation shows that the internal integration 14 subscale is significantly positively associated
with the dependent variable financial performance (r = 0.823).
The second principal factor affecting financial performance is supplier integration (H1b).
The correlation shows that the supplier integration subscale is significantly positively associated
with the dependent variable financial performance (r = 0.723).
The third principal factor affecting financial performance is customer integration (H1a).
The correlations in Table 4 show that the customer integration subscale is significantly and positively
associated with the dependent variable financial performance (r = 0.684).
Sustainability 2019, 11, 1248 15 of 20

The fourth principal factor affecting financial performance is internal control (H3). The correlation
shows that the internal control subscale is significantly positively associated with the dependent
variable financial performance (r = 0.617).
All the above-tested correlations were significant at a p < 0.0005 level when they were observed.
The statistical results indicate that all of the research hypotheses are true. The order of the principal
components based on the measure of correlation is: internal integration, supplier integration, customer
integration, and internal control.

Table 4. Correlations.

Financial Internal Supplier Internal Customer

Performance Integration Integration Control Integration
Correlation coefficient 1.000 0.823 ** 0.723 ** 0.617 ** 0.684 **
Financial
Sig. (two-tailed) 0.000 0.000 0.000 0.000
performance
N 249 249 249 249
Correlation coefficient 0.823 ** 1.000 0.691 ** 0.539 ** 0.606 **
Internal
Sig. (two-tailed) 0.000 0.000 0.000 0.000
integration
N 249 249 249 249

Spearman’s Correlation coefficient 0.723 ** 0.691 ** 1.000 0.514 ** 0.602 **

Supplier
rho Sig. (two-tailed) 0.000 0.000 0.000 0.000
integration
N 249 249 249 249
Correlation coefficient 0.617 ** 0.539 ** 0.514 ** 1.000 0.540 **
Internal
Sig. (two-tailed) 0.000 0.000 0.000 0.000
control
N 249 249 249 249
Correlation coefficient 0.684 ** 0.606 ** 0.602 ** 0.540 ** 1.000
Customer
Sig. (two-tailed) 0.000 0.000 0.000 0.000
integration
N 249 249 249 249
** Correlation is significant at the 0.01 level (two-tailed). Source: Authors’ own editing, 2018.

5.2. Discussion

5.2.1. The Impact of Supply Chain Integration on Financial Performance

The findings emerging from hypotheses testing prove that there is a statistically significant impact
of supply chain integration on financial performance. These results confirmed what earlier studies
have found concerning the presence of the significant impact of supply chain integration on financial
performance [6,8,23,36,38,57].

5.2.2. Customer Integration Influence on Financial Performance

The results indicate that Jordanian banks depend on relationships with their customers to enhance
and develop financial performance, and banks share knowledge with their customers. However,
customer integration was the third most effective factor for financial performance, which means
that internal integration and supplier integration affect financial performance more than customer
integration. Our findings that customer integration is significantly related to financial performance are
consistent with the findings of several previous studies [8,44]. The financial performance of banks in
Jordan can be improved by linkage with customers through information networks, the evaluation of
relationships with customers, collaborative planning, forecasting, and innovation, measurement of
customer satisfaction, and taking future customer expectations into account.

5.2.3. Supplier Integration Influence on Financial Performance

The results shed light on the idea that supplier integration has a positive and significant
impact on financial performance. Supplier integration was the second most effective factor
related to the improvement of financial performance. Supplier integration may not contribute to
financial performance directly; instead, it interacts with customer integration in improving financial
performance, reflecting the importance of banks’ integration with both downstream and upstream
Sustainability 2019, 11, 1248 16 of 20

supply chain partners. In general, the literature on the relationship between supplier integration
and performance has produced very mixed findings. While Koufteros et al. [27] found that supplier
integration was negatively related to certain aspects of financial performance, Yu et al. [45] found
a positive relationship between supplier integration and financial performance. Based on the
developed model, the following items should be used to measure supplier integration: involvement
beyond transactions, maintaining cooperative relationships, sharing plans, close communication,
quick ordering systems, sharing schedules, information exchange, and helping improve the process
of suppliers.

5.2.4. Internal Integration Influence on Financial Performance

The results show that internal integration has a positive and significant effect on financial
performance. The results revealed that internal integration has the greatest impact on financial
performance compared with other factors. The results indicated that Jordanian banking processes are
integrated and connected with departments and employees through information sharing—depending
on the relationship between departments—so as to effectively incorporate, enhance, and develop
financial performance. Internal integration capabilities are the major drivers of a bank’s financial
performance. Internal integration plays a cornerstone role in enhancing the communication networks
between employees and managerial levels. Accordingly, it will decrease the formality of the
relationship between them, giving employees the sense of freedom to share different perspectives,
opinions, and knowledge. In the same direction, decreasing the level of formality and removing
boundaries between departments will encourage employees to suggest and share new ideas and
changes as regards normal everyday business processes, which will be reflected in the efficiency and
effectiveness of work, by decreasing work pressure and increasing employees’ loyalty and motivation.
Eventually, these elements will collectively contribute to enhancing an organization’s overall financial
performance. When we compare our results with those from previous research on supply chain
integration, our finding that internal integration is significantly related to financial performance is
consistent with several studies [6,15]. As an outcome of our analysis, the internal integration of
Jordanian banks can be determined by collecting information about interdepartmental meetings,
departments making decisions together, cooperation to solve conflicts, using performance metrics,
helping so as to accomplish tasks efficiently, achieving goals jointly, working interactively, applying
embedded internal controls, and the utilization of knowledge.

5.2.5. The Impact of Internal Control on Financial Performance

Internal control has a positive and significant effect on financial performance. Internal control
implies sharing more knowledge with the board to help with evaluating and developing plans to
achieve better financial performance. Internal control provides guidelines for managers that can help
them direct their efforts so as to achieve superior performance.
The concept of internal control and the financial performance assessment process are closely linked.
They complement each other. The goal is to identify gaps, and propose corrections and plans in the
future so as to minimize risks and make the right decisions. These findings are consistent with previous
studies that indicate the importance of internal control for enhanced financial performance [10,34].
To improve the efficiency of internal control, the most essential aspects are the following: impact
on the flow of cash, information system integration and transparency, having responsibility, internal
auditors’ connection to the board, and teamwork.
The most important result of the study is that a tool was developed to measure the effect of
integration on the performance of Jordanian banks. Factors related to customer integration, supplier
integration, and internal integration were determined, as well as their importance. Our goal was to
find ways to measure integration in banks’ practices. It can be stated that the experiment is promising,
and this exploratory research is one of the first steps for supply chain managers to develop tools that
can be used in their daily work.
Sustainability 2019, 11, 1248 17 of 20

6. Conclusions
The most commonly used dimensions of supply chain integration are customer integration,
supplier integration, and internal integration. Questionnaires were constructed to measure the effect
of these supply chain integration dimensions on financial performance. The aims of supply chain
strategies can be accomplished by applying an efficient control system. Therefore, the model can be
improved by adding a dimension of internal control to supply chain integration.
Originally, there were four factors in the supply chain integration model: customer integration,
supplier integration, internal integration, and internal control. Our analysis proved that the four
dimensions that were mentioned in the literature were subscales, but some of the items were eliminated,
and others were moved to other groups of items. The four subscales that were proved by our analysis
are appropriate tools for managers to measure supply chain integration. As an outcome of the factor
analysis from the original questionnaire, which had 34 questions, seven items were eliminated, so that
the subscales finally consisted of 27 items. As a result of the research, it can be stated that supply chain
integration subscales, customer integration, supplier integration, internal integration, and internal
control positively affect financial performance.
The importance of the subscales’ effects on financial performance can be ranked in the following
order: internal integration, supplier integration, customer integration, and internal control. The most
important factors of internal integration are interdepartmental meetings, making decisions together,
cooperating to solve conflicts, allocating proper costs for customers, helping with tasks, working
jointly, being interactive, embedded internal controls, and the utilization of knowledge. Supplier
integration can be improved by involvement beyond transactions, ameliorating cooperation, planning,
communication, ordering, scheduling, information technology (IT) connections, and processes. There
are many ways to develop customer integration such as using IT networks, evaluating relationships,
planning together, predicting expectations, and evaluating satisfaction. Finally, the factors of improving
internal control are control of cash flow, transparency, responsibility, and internal audits. The bank has
embedded internal controls into a computerized system.
Finally, after examining how supply chain integration and internal control affect the performance
of Jordanian banks, which was the most important result of our analysis, we found an appropriate
measuring scale that could be used to measure these relationships. In an era in which supply chain
integration is considered a cornerstone to achieve a sustainable competitive advantage, it is imperative
for organizations to realize how to develop such integration. Supply chain integrations can be seen
as a way to develop and maintain a competitive advantage, particularly with respect to the role
of intra-organizational relationships and interactions among individuals and groups in facilitating,
enhancing, and leveraging this process so as to achieve competitiveness. Moreover, the results indicated
that internal integration is more strongly related to improving performance than supplier integration
and customer integration.

7. Recommendations
Supplier integration, customer integration, and internal integration should be considered crucial
factors in developing the financial performance of the Jordanian banking sector.
The order of the factors examined based on the correlation values is: internal integration
(r = 0.823), supplier integration (r = 0.723), customer integration (r = 0.684), and internal control
(r = 0.617), which can be considered by bank managers in order to develop the efficiency of their bank’s
financial performance.
The research suggests that Jordanian banks should pay more attention to internal control, as they
have the greatest impact on financial performance, but supplier integration, customer integration,
and internal control are also effective factors in bank management.
As a result of this study, we received a model with appropriate questions in the categories
under review, which can be used as a measuring tool to assess the impact of internal integration,
Sustainability 2019, 11, 1248 18 of 20

supplier integration, customer integration, and internal controls on the financial performance of
Jordanian banks.
A limitation of the research is that the data collection was cross-sectional, but the processes exist
in time; therefore, a periodical data collection could measure the changes over time. In addition,
future research could be conducted to test the applicability of the findings of this research on other
populations of different sizes in different countries to assess the generalizability of the findings.

Supplementary Materials: The following are available online at [Link]

s1.
Author Contributions: J.O. and J.P. conceived and designed the experiments. M.P. and J.N. analyzed the data.
M.P. and H.H. and J.O. contributed analysis tools. J.P. and H.H. wrote the paper.
Funding: This work was supported by EFOP3.6.3-VEKOP-16-2017-00007—“Young researchers for
talent”—Supporting careers in research activities in higher education program.
Conflicts of Interest: The authors declare no conflict of interest.

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