APPENDIX 5Analysis of Variance
Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental
Business Issues and the Profile as to Age
Age Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit DecisionBetween Groups 1.036735 4 0.259184
3.085714 2.75871 RejectH0
Within Groups 2.099868 25 0.083995Total 3.136602 29
Age Versus Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit Decision
Between Groups0.23650
4 4 0.059126
0.695195 2.68963
AcceptH0Within Groups
2.551488
30 0.08505
Total2.78799
334
Age Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit Decision
Between Groups0.29857
4 40.07464
3
0.773757 2.866081
AcceptH0Within Groups
1.929378 20
0.096469
Total2.22795
2 24
Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting
and Reporting Concerns and the Profile as to Age
Age Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 0.678228 4 0.169557
1.467105 2.689628 AcceptH0
Within Groups 3.467174 30 0.115572Total 4.145402 34
Age Versus Principles ApplicationSource of Variation SS df MS F F crit DecisionBetween Groups 1.104712 4 0.276178 1.894831 2.866081 Accept
H0Within Groups 2.915067 20 0.145753
Total 4.019778 24
Age Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit Decision
Between Groups2.13719
7 4 0.5342996.13168
6 2.75871 RejectH0Within Groups
2.178435 25 0.087137
Total4.31563
2 29
Age Versus Disclosures in Documentation
Source of Variation SS df MS F F critDecisio
nBetween Groups 0.74326 4 0.185815
2.602558 2.866081 AcceptH0
Within Groups 1.427942 20 0.071397Total 2.171202 24
Age Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit Decision
Between Groups 37.41017 4 9.352543
112.901 2.689628
RejectH0
Within Groups 2.485153 30 0.082838
Total 39.89532 34
Age Versus Disclosure ImprovementSource of Variation SS df MS F F crit DecisionBetween Groups 5.236019 4 1.309005
16.075 2.866081 RejectH0
Within Groups 1.628622 20 0.081431Total 6.864641 24
Age Versus Management Decision MakingSource of Variation SS df MS F F crit Decisio
n
Between Groups 2.821224 4 0.70530
67.55603
52.86608
1Reject
H0Within Groups 1.866868
20
0.093343
Total 4.68809 2
3 4
Age Versus Financial PerformanceSource of Variation SS df MS F F crit DecisionBetween Groups 3.236442 4 0.809111
10.4919 2.866081 RejectH0
Within Groups 1.542353 20 0.077118Total 4.778796 24
Age Versus Competitive AdvantageSource of Variation SS df MS F F crit DecisionBetween Groups 1.907947 4 0.476987
4.981607 2.866081 RejectH0
Within Groups 1.914991 20 0.09575Total 3.822938 24
Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental
Business Issues and the Profile as to Sex
Sex Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit Decision
Between Groups 0.001701 1 0.001701
0.127486 4.96460 Accept H0Within Groups 0.13340110 0.01334
Total 0.13510211
Sex Versus Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit Decision
Between Groups0.27760
9 10.27760
9
15.562 4.74723 Reject H0Within Groups
0.214067
12
0.017839
Total0.49167
613
Sex Versus Company’s Policy AdvocacySource of Variation SS
df MS F F crit Decision
Between Groups0.09436
7 10.09436
73.20221
65.31765 Accept H0
Within Groups 0.235755
8 0.029469
Total0.33012
2 9
Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting
and Reporting Concerns and the Profile as to Sex
Sex Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 0.431254 1 0.431254
4.710078 4.74722 Accept H0Within Groups 1.09871712 0.09156
Total 1.52997113
Sex Versus Principles ApplicationSource of Variation SS
df MS F F crit Decision
Between Groups0.56236
7 10.56236
77.93178
15.31765
5 Reject H0Within Groups0.56720
4 80.07090
1
Total1.12957
1 9
Sex Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit Decision
Between Groups0.72520
8 10.72520
8131.998
9 4.96460 Reject H0Within Groups 0.0549410
0.005494
Total0.78014
911
Sex Versus Disclosures in DocumentationSource of Variation SS
df MS F F crit Decision
Between Groups0.75232
7 10.75232
7138.651
65.31765
5Reject
H0
Within Groups 0.043408
8 0.005426
Total0.79573
5 9
Sex Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit Decision
Between Groups 0.120714 1 0.1207142.6719
374.74722
5Accept
H0Within Groups 0.542143 12 0.045179Total 0.662857 13
Sex Versus Disclosure ImprovementSource of Variation SS
df MS F F crit Decision
Between Groups 0.94776 1 0.94776160.3461 5.317655 Reject
H0Within Groups 0.047286 8 0.005911Total 0.995046 9
Sex Versus Management Decision-MakingSource of Variation SS df MS F F crit Decision
Between Groups 1.024 1 1.02444.73509 5.317655 Reject
H0Within Groups 0.183122 8 0.02289Total 1.207122 9
Sex Versus Financial PerformanceSource of Variation SS
df MS F F crit
Decision
Between Groups1.07959
2 11.07959
2210.024
85.31765
5Reject
H0Within Groups0.04112
2 8 0.00514
Total1.12071
4 9
Sex Versus Competitive AdvantageSource of Variation SS
df MS F F crit
Decision
Between Groups0.31379
6 10.31379
619.6875
85.31765
5Within Groups 0.12751 80.01593
9Reject H0
Total0.44130
6 9Analysis of Variance (One - Way)
Differences between the Views of the Respondents on Environmental Business Issues and the Profile as to Civil Status
Civil Status Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit
Decision
Between Groups0.01499
8 10.01499
81.66950
64.96460
3Accept
H0Within Groups0.08983
810
0.008984
Total0.10483
611
Civil Status Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit DecisionBetween Groups 0.097222 1 0.097222
4.368392 4.74723 AcceptH0
Within Groups 0.26707 12 0.022256Total 0.364292 13
Civil Status Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit DecisionBetween Groups 0.041466 1 0.041466
1.597568 5.317655 AcceptH0
Within Groups 0.207645 8 0.025956Total 0.24911 9
Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting
and Reporting Concerns and the Profile as to Civil Status
Civil Status Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 0.476687 1 0.476687
5.243946 4.747225 RejectH0
Within Groups 1.090827 12 0.090902Total 1.567514 13
Civil Status Versus Principles ApplicationSource of Variation SS df MS F F crit Decision
Between Groups 0.723284 1 0.72328412.0482
8 5.317655 RejectH0
Within Groups 0.480257 8 0.060032Total 1.203541 9
Civil Status Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit DecisionBetween Groups 0.658292 1 0.658292
20.78353 4.964603 RejectH0
Within Groups 0.316737 10 0.031674Total 0.97503 11
Civil Status Versus Disclosures in DocumentationSource of Variation SS df MS F F crit DecisionBetween Groups 0.459648 1 0.459648
66.5191 5.317655 RejectH0
Within Groups 0.05528 8 0.00691Total 0.514928 9
Civil Status Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit DecisionBetween Groups 3.69E-05 1 3.69E-05
0.000984 4.747225 AcceptH0
Within Groups 0.449823 12 0.037485Total 0.44986 13
Civil Status Versus Disclosure ImprovementSource of Variation SS df MS F F crit DecisionBetween Groups 0.636415 1 0.636415
50.54193 5.317655 RejectH0
Within Groups 0.100735 8 0.012592Total 0.73715 9
Civil Status Versus Management Decision MakingSource of Variation SS df MS F F crit DecisionBetween Groups 0.18595 1 0.18595
8.069738 5.317655 RejectH0
Within Groups 0.184343 8 0.023043Total 0.370294 9
Civil Status Versus Financial PerformanceSource of Variation SS df MS F F crit DecisionBetween Groups 0.019307 1 0.019307
0.904544 5.317655 AcceptH0
Within Groups 0.170753 8 0.021344Total 0.19006 9
Civil Status Versus Competitive AdvantageSource of Variation SS df MS F F crit DecisionBetween Groups 0.188022 1 0.188022 8.943762 5.317655 Reject
H0Within Groups 0.168182 8 0.021023
Total 0.356204 9
Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental
Business Issues and the Profile as to Educational Attainment
Educational Attainment Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit Decision
Between Groups 0.00037 1 0.000370.0163
134.96460
3 Accept
H0Within Groups 0.227037 10 0.022704Total 0.227407 11
Educational Attainment Versus Environmental Accounting Procedures and Requirements
Source of Variation SS df MS F F crit Decision
Between Groups0.03174
6 10.03174
60.48820
2 4.74723 Accept H0Within Groups
0.780317 12
0.065026
Total0.81206
3 13
Educational Attainment Versus Company’s Policy AdvocacySource of Variation SS
df MS F F crit Decision
Between Groups0.03211
1 10.03211
10.20620
85.31765
5 Accept H0Within Groups1.24577
8 80.15572
2
Total1.27788
9 9
Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting
and Reporting Concerns and the Profile as to Educational Attainment
Educational Attainment Versus Accounting ConcernsSource of Variation SS df MS F F crit Decision
Between Groups 0.400079 1 0.400079 3.17977 4.74722 Accept
H0Within Groups 1.509841 12 0.12582Total 1.909921 13
Educational Attainment Versus Principles Application
Source of Variation SSdf MS F F crit Decision
Between Groups 0.75625 1 0.756254.115646 5.317655 Accept
H0Within Groups 1.47 8 0.18375Total 2.22625 9
Educational Attainment Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit Decision
Between Groups0.53481
5 10.53481
56.1604
14.96460
3Reject
H0Within Groups0.86814
810
0.086815
Total1.40296
311
Educational Attainment Versus Disclosures in DocumentationSource of Variation SS df MS F F crit Decision
Between Groups 0.1 1 0.13.63636
4 5.317655 AcceptH0
Within Groups 0.22 8 0.0275Total 0.32 9
Educational Attainment Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit
Decision
Between Groups1.64571
4 11.64571
436.7008
8 4.74722 RejectH0Within Groups
0.538095
12
0.044841
Total 2.1838113
Highest Educational Attainment Versus Disclosure ImprovementSource of Variation SS
df MS F F crit Decision
Between Groups2.17777
8 12.17777
871.9266
15.31765
5Reject
H0Within Groups0.24222
2 80.03027
8Total 2.42 9
Highest Educational Attainment Versus Management Decision-Making
Source of Variation SS
df MS F F crit Decision
Between Groups 0.049 1 0.0490.472416 5.317655 Accept
H0Within Groups 0.829778 8 0.103722Total 0.878778 9
Educational Attainment Versus Financial PerformanceSource of Variation SS
df MS F F crit
Decision
Between Groups0.18430
1 10.18430
10.23480
9 5.31765 AcceptH0Within Groups
6.279185 8
0.784898
Total6.46348
6 9
Highest Educational Attainment Versus Competitive AdvantageSource of Variation SS
df MS F F crit Decision
Between Groups 0.300444 1 0.3004448.543444 5.317655 Reject
H0Within Groups 0.281333 8 0.035167Total 0.581778 9
Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental
Business Issues and the Profile as Length of Employment
Length of Employment Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit Decision
Between Groups 3.18271 40.79567
89.31661
92.7587
1 Reject H0Within Groups2.13510
325
0.085404
Total5.31781
329
Length of Employment Versus Environmental Accounting Procedures and Requirements
Source of Variation SS df MS F F crit Decision
Between Groups 3.485231 4 0.87130815.16493 2.68963 Reject
H0Within Groups 1.723663 30 0.057455Total 5.208894 34
Length of Employment Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit
Decision
Between Groups1.74889
1 40.43722
33.20974
7 2.86608 RejectH0Within Groups
2.724344
20
0.136217
Total4.47323
424
Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting
and Reporting Concerns and the Profile as to Length of Employment
Length of Employment Versus Accounting ConcernsSource of Variation SS df MS F F crit
Decision
Between Groups1.54554
4 40.38638
63.32920
4 2.68962 RejectH0Within Groups
3.481786
30 0.11606
Total 5.0273334
Length of Employment Versus Principles ApplicationSource of Variation SS df MS F F crit
Decision
Between Groups0.56472
3 40.14118
11.13642
6 2.86608 AcceptH0Within Groups
2.484643
20
0.124232
Total3.04936
624
Length of Employment Versus Disclosures in Annual/Financial Report
Source of Variation SS df MS F F critDecisio
nBetween Groups 5.728677 4 1.432169 38.40946 2.75871 Reject
H0Within Groups 0.932172 25
0.037287
Total 6.66084929
Length of Employment Versus Disclosures in DocumentationSource of Variation SS df MS F F crit
Decision
Between Groups 2.69466 40.67366
540.7560
12.86608
1Reject
H0Within Groups0.33058
420
0.016529
Total3.02524
424
Length of Employment Versus Reasons for Non-DisclosureSource of Variation SS df MS F F Crit
Decision
Between Groups22.3470
1 45.58675
265.7945
2 2.68962 RejectH0Within Groups
2.547364
30
0.084912
Total24.8943
734
Length of Employment Versus Disclosure ImprovementSource of Variation SS df MS F F crit
Decision
Between Groups3.94816
9 40.98704
212.6109
32.86608
1Reject
H0Within Groups1.56537
520
0.078269
Total5.51354
524
Length of Employment Versus Management Decision-MakingSource of Variation SS df MS F F crit
Decision
Between Groups0.35408
3 40.08852
10.90088
72.86608
1Accept
H0Within Groups 1.9651920 0.09826
Total2.31927
324
Length of Employment Versus Financial PerformanceSource of SS df MS F F crit Decision
Variation
Between Groups0.43987
1 40.10996
85.33726
7 2.86608 Reject H0Within Groups
0.412075
20
0.020604
Total0.85194
524
Length of Employment Versus Competitive AdvantageSource of Variation SS df MS F F crit
Decision
Between Groups3.81832
8 40.95458
25.66864
72.86608
1Reject
H0Within Groups3.36793
620
0.168397
Total7.18626
524
Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental
Business Issues and the Profile as to Position in the Company
Position Versus Environmental Policies and RegulationSource of Variation SS df MS F F crit DecisionBetween Groups 9.12117 2 4.560585
28.92038 3.68232 Reject
H0Within Groups
2.365418 15 0.157695
Total11.4865
9 17
Position Versus Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit DecisionBetween Groups 7.194366 2 3.597183
31.7435 3.55456 RejectH0
Within Groups 2.039765 18 0.11332Total 9.234131 20
Position Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit DecisionBetween Groups 8.234894 2 4.117447 17.94837 3.885294 Reject
H0Within Groups 2.752862 12 0.229405Total 10.98776 14
Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting and Reporting Concerns and the Profile as to Position in the Company
Position Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 2.037833 2 1.018916
7.384719 3.554557 RejectH0
Within Groups 2.483574 18 0.137976Total 4.521406 20
Position Versus Principles ApplicationSource of Variation SS df MS F F crit DecisionBetween Groups 3.475581 2 1.73779
6.447526 3.885294 RejectH0
Within Groups 3.234339 12 0.269528Total 6.70992 14
Position Versus Disclosures I Annual/Financial ReportsSource of Variation SS df MS F F crit DecisionBetween Groups 2.397503 2 1.198751
4.279876 3.68232 RejectH0
Within Groups 4.201353 15 0.28009Total 6.598855 17
Position Versus Disclosures in DocumentationSource of Variation SS df MS F F Crit DecisionBetween Groups 1.787444 2 0.893722
8.915571 3.885294 RejectH0
Within Groups 1.202914 12 0.100243Total 2.990357 14
Position Versus Reasons for Non-DisclosureSource of Variation SS df MS F F Crit DecisionBetween Groups 3.496655 2 1.748328
5.288219 3.554557 RejectH0
Within Groups 5.950944 18 0.330608Total 9.447599 20
Position Versus Disclosure ImprovementSource of Variation SS df MS F F crit DecisionBetween Groups 0.4 2 0.2 1.69813 3.885294 Accept
H0Within Groups 1.413319 12 0.117777
Total 1.813319 14
Position Versus Management Decision-MakingSource of Variation SS df MS F F crit DecisionBetween Groups 4.255983 2 2.127992
6.244275 3.885294 RejectH0
Within Groups 4.08949 12 0.340791Total 8.345473 14
Position Versus Financial PerformanceSource of Variation SS df MS F F crit DecisionBetween Groups 2.004579 2 1.002289
14.63089 3.885294 RejectH0
Within Groups 0.82206 12 0.068505Total 2.826639 14
Position Versus Competitive AdvantageSource of Variation SS df MS F F crit DecisionBetween Groups 1.495248 2 0.747624
4.336821 3.885294 RejectH0
Within Groups 2.068678 12 0.17239Total 3.563926 14
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