APPENDIX 5

Analysis 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 Regulations
Source of
SS
df
MS
F
F crit
Variation
Between Groups
1.036735 4 0.259184
Within Groups
2.099868 25 0.083995 3.085714 2.75871
Total
3.136602 29

Decisio
n
Reject
H0

Age Versus Environmental Accounting Procedures and Requirements

Decisio
Source of Variation
SS
df
MS
F
F crit
n
0.23650
Between Groups
4 4 0.059126
2.55148 3
2.6896
Accept
0.695195
Within Groups
8 0 0.08505
3
H0
2.78799 3
Total
3 4
Age Versus Companys Policy Advocacy
Source of Variation
Between Groups
Within Groups
Total

SS
df
0.29857
4 4
1.92937
8 20
2.22795
2 24

MS
0.07464
3
0.09646
9

F crit

Decisio
n

0.77375
7

2.86608
1

Accept
H0

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 Concerns
Source of
Variation
Between Groups
Within Groups

SS
df
MS
0.67822
0.16955
8 4
7
3.46717 3 0.115572
4 0

F
1.46710
5

F crit
2.68962
8

Decisio
n
Accept
H0

Total

4.14540
2

3
4

Age Versus Principles Application

Source of
Variation
Between Groups
Within Groups
Total

SS
df
1.10471
2 4
2.91506 2
7 0
4.01977 2
8 4

MS
0.27617
8
0.14575
3

F crit

Decisio
n

1.89483
1

2.86608
1

Accept
H0

Age Versus Disclosures in Annual/Financial Report

Source of
Variation
SS
df
MS
F
F crit
Between Groups
2.137197 4 0.534299
Within Groups
2.178435 25 0.087137 6.131686 2.75871
Total
4.315632 29

Decisio
n
Reject
H0

Age Versus Disclosures in Documentation

Source of
Variation
Between Groups
Within Groups
Total

SS

df

0.74326

1.42794
2
2.17120
2

20

MS
0.18581
5
0.07139
7

F crit

2.60255
8

2.866081

Decisio
n
Accept
H0

24

Age Versus Reasons for Non-Disclosure

Source of
Variation
Between Groups
Within Groups
Total

SS

df

MS

F crit

37.41017 4 9.352543
2.485153 30 0.082838 112.901 2.689628
39.89532 34

Decisio
n
Reject
H0

Age Versus Disclosure Improvement

Source of Variation
SS
df
MS
F
F crit
Decision
Reject
Between Groups
5.236019 4 1.309005 16.075 2.866081
H0
Within Groups
1.628622 20 0.081431

Total

6.864641 24
Age Versus Management Decision Making

Source of
Variation
Between Groups
Within Groups
Total

SS
2.82122
4
1.86686
8
4.68809
3

df
4
2
0
2
4

MS

F crit

Decisio
n

0.70530
6
0.09334
3

7.55603
5

2.86608
1

Reject
H0

F crit

Decisio
n

Age Versus Financial Performance

Source of Variation
Between Groups
Within Groups
Total

SS

df

MS

3.236442 4 0.809111
1.542353 20 0.077118 10.4919 2.866081
4.778796 24

Reject
H0

Age Versus Competitive Advantage

Source of
Variation

SS

df

MS

F crit

Decisio
n

1.90794
0.47698
4
7
7
1.91499
4.98160
Reject
Within Groups
20 0.09575
2.866081
1
7
H0
3.82293
Total
24
8
Analysis of Variance (One - Way)
Differences between the Views of the Respondents on Environmental
Business Issues and the Profile as to Sex
Between Groups

Sex Versus Environmental Policies and Regulations

Source of
Variation
SS
df
MS
F
F crit
0.00170
0.00170
Between Groups
1 1
1
0.13340 1
0.12748 4.9646
Within Groups
1 0 0.01334
6
0
0.13510
Total
2 11

Decision
Accept
H0

Sex Versus Environmental Accounting Procedures and Requirements

Source of
SS
df
MS
F
F crit
Decision

Variation
Between Groups
Within Groups
Total

Source of
Variation
Between Groups
Within Groups
Total

0.27760
9
0.21406
7
0.49167
6

1
1
2
1
3

0.27760
9
0.01783
9

15.562

4.74723

Sex Versus Companys Policy Advocacy

d
SS
f
MS
F
F crit
0.09436
0.09436
7 1
7
0.23575
0.02946 3.20221
5.31765
5 8
9
6
0.33012
2 9

Reject
H0

Decision
Accept
H0

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 Concerns
Source of
Variation
Between Groups
Within Groups
Total

Source of
Variation
Between Groups
Within Groups
Total

SS
df
0.43125
4 1
1.09871 1
7 2
1.52997 1
1 3

MS
0.43125
4
0.09156

F crit

Decision

4.71007
8

4.7472
2

Accept
H0

F crit

Decision

5.31765
5

Reject
H0

Sex Versus Principles Application

d
SS
f
MS
F
0.56236
0.56236
7 1
7
0.56720
0.07090 7.93178
4 8
1
1
1.12957
1 9

Sex Versus Disclosures in Annual/Financial Report

Source of
Variation
Between Groups
Within Groups
Total

SS
df
0.72520
8 1
1
0.05494 0
0.78014
9 11

MS
0.72520
8
0.00549
4

F crit

Decision

131.998
9

4.96460

Reject
H0

Sex Versus Disclosures in Documentation

d
SS
f
MS
F
F crit
0.75232
0.75232
Between Groups
7 1
7
0.04340
0.00542 138.651 5.31765
Within Groups
8 8
6
6
5
0.79573
Total
5 9
Source of
Variation

Decision
Reject
H0

Sex Versus Reasons for Non-Disclosure

Source of
Variation
Between Groups
Within Groups
Total

SS
0.120714
0.542143
0.662857

Source of
Variation
Between Groups
Within Groups
Total

Sex Versus Disclosure Improvement

d
SS
f
MS
F
F crit
0.94776 1 0.94776
0.047286 8 0.005911 160.3461 5.317655
0.995046 9

df
MS
1 0.120714
12 0.045179
13

F crit

Decision

2.6719
37

4.74722
5

Accept
H0

Decisio
n
Reject
H0

Sex Versus Management Decision-Making

Source of
d
Decision
Variation
SS
f
MS
F
F crit
Between Groups
1.024 1
1.024
Reject
Within Groups
0.183122 8 0.02289 44.73509 5.317655
H0
Total
1.207122 9

Source of

Sex Versus Financial Performance

SS
d
MS
F

F crit

Decisio

Variation
Between Groups
Within Groups
Total

f
1.07959
2
0.041122
1.12071
4

1
8

n
1.07959
2
0.00514

210.024
8

5.31765
5

Reject
H0

Sex Versus Competitive Advantage

d
Decision
SS
f
MS
F
F crit
0.31379
0.31379
Between Groups
6 1
6
0.01593 19.6875 5.31765 Reject H0
Within Groups
0.12751 8
9
8
5
0.44130
Total
6 9
Analysis of Variance (One - Way)
Differences between the Views of the Respondents on Environmental
Business Issues and the Profile as to Civil Status
Source of
Variation

Civil Status Versus Environmental Policies and Regulations

Source of
Decisio
Variation
SS
df
MS
F
F crit
n
0.01499
0.01499
Between Groups
8 1
8
0.08983 1 0.00898 1.66950 4.96460 Accept
Within Groups
8 0
4
6
3
H0
0.10483 1
Total
6 1
Civil Status Environmental Accounting Procedures and Requirements
Decisio
Source of Variation
SS
df
MS
F
F crit
n
Between Groups
0.097222 1 0.097222
Accept
Within Groups
0.26707 12 0.022256 4.368392 4.74723
H0
Total
0.364292 13
Civil Status Versus Companys Policy Advocacy
d
Source of Variation
SS
f
MS
F
F crit
Between Groups
0.041466 1 0.041466
Within Groups
0.207645 8 0.025956 1.597568 5.317655
Total
0.24911 9

Decisio
n
Accept
H0

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 Concerns
Source of
Variation
Between Groups
Within Groups
Total

Source of
Variation
Between Groups
Within Groups
Total

SS
df
0.47668
7 1
1.09082 1
7 2
1.56751 1
4 3

MS
0.47668
7
0.09090
2

F crit

Decisio
n

5.24394
6

4.74722
5

Reject
H0

Civil Status Versus Principles Application

d
SS
f
MS
F
F crit
0.72328
0.72328
4 1
4
0.48025
0.06003 12.0482 5.31765
7 8
2
8
5
1.20354
1 9

Civil Status Versus Disclosures in Annual/Financial Report

Source of
Variation
SS
df
MS
F
F crit
0.65829
0.65829
1
Between Groups
2
2
20.7835 4.96460
0.31673 1 0.03167
3
3
Within Groups
7
0
4
0.97503 11
Total

Decisio
n
Reject
H0

Decisio
n
Reject
H0

Civil Status Versus Disclosures in Documentation

d
Source of Variation
SS
f
MS
F
F crit
Decision
0.459648 1 0.459648
Between Groups
Reject
0.05528 8 0.00691 66.5191 5.317655
Within Groups
H0
0.514928 9
Total
Civil Status Versus Reasons for Non-Disclosure

Source of
Variation
Between Groups
Within Groups
Total

SS
3.69E-05
0.44982
3
0.44986

df
1
1
2
1
3

MS
3.69E-05
0.03748
5

F crit

Decisio
n

0.00098
4

4.74722
5

Accept
H0

Civil Status Versus Disclosure Improvement

d
Source of Variation
SS
f
MS
F
F crit
0.636415 1 0.636415
Between Groups
0.100735 8 0.012592 50.54193 5.317655
Within Groups
0.73715 9
Total
Civil Status Versus Management Decision Making
d
Source of Variation
SS
f
MS
F
F crit
0.18595 1 0.18595
Between Groups
0.184343 8 0.023043 8.069738 5.317655
Within Groups
0.370294 9
Total
Civil Status Versus Financial Performance
d
Source of Variation
SS
f
MS
F
F crit
0.019307 1 0.019307
Between Groups
0.170753 8 0.021344 0.904544 5.317655
Within Groups
0.19006 9
Total
Civil Status Versus Competitive Advantage
d
Source of Variation
SS
f
MS
F
F crit
0.188022 1 0.188022
Between Groups
0.168182 8 0.021023 8.943762 5.317655
Within Groups
0.356204 9
Total

Decisio
n
Reject
H0

Decisio
n
Reject
H0

Decisio
n
Accept
H0

Decisio
n
Reject
H0

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 Regulations
Source of
Variation
SS
df
MS
F
F crit
Decision

Between Groups
Within Groups
Total

0.00037
0.227037
0.227407

1
0.00037
0.0163
10 0.022704
13
11

4.96460
3

Accept
H0

Educational Attainment Versus Environmental Accounting Procedures and

Requirements
Source of
Variation
SS
df
MS
F
F crit
Decision
0.03174
0.03174
Between Groups
6
1
6
0.78031
0.06502 0.48820
Accept
4.74723
Within Groups
7 12
6
2
H0
0.81206
Total
3 13
Educational Attainment Versus Companys Policy Advocacy
Source of
d
Variation
SS
f
MS
F
F crit
Decision
Between Groups
0.032111 1 0.032111
1.24577
0.15572
0.20620 5.31765
Accept
Within Groups
8 8
2
8
5
H0
1.27788
Total
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 Concerns
Source of
Variation
SS
df
MS
F
F crit
Between Groups
0.400079
1 0.400079
Within Groups
1.509841 12
0.12582 3.17977 4.74722
Total
1.909921 13

Decision
Accept
H0

Educational Attainment Versus Principles Application

d
Source of Variation
SS
f
MS
F
F crit
Decision
Between Groups
0.75625 1 0.75625
Accept
Within Groups
1.47 8 0.18375 4.115646 5.317655
H0
Total
2.22625 9
Educational Attainment Versus Disclosures in Annual/Financial Report
Source of
SS
df
MS
F
F crit
Decision

Variation
Between Groups
Within Groups
Total

0.53481
5 1
0.86814 1
8 0
1.40296
3 11

0.53481
5
0.08681
5

6.1604
1

4.96460
3

Reject
H0

Educational Attainment Versus Disclosures in Documentation

d
Source of Variation
SS
f
MS
F
F crit
Decision
Between Groups
0.1 1
0.1
3.63636
Accept
5.317655
Within Groups
0.22 8
0.0275
4
H0
Total
0.32 9
Educational Attainment Versus Reasons for Non-Disclosure
Source of
Decisio
Variation
SS
df
MS
F
F crit
n
1.64571
1.64571
Between Groups
4 1
4
0.53809 1 0.04484 36.7008
Reject
4.74722
Within Groups
5 2
1
8
H0
1
Total
2.18381 3
Highest Educational Attainment Versus Disclosure Improvement
Source of
d
Decision
Variation
SS
f
MS
F
F crit
2.17777
2.17777
Between Groups
8 1
8
71.9266 5.31765
Reject
0.24222
0.03027
1
5
H0
Within Groups
2 8
8
Total
2.42 9
Highest Educational Attainment Versus Management Decision-Making
Source of
d
Decisio
Variation
SS
f
MS
F
F crit
n
Between Groups
0.049 1
0.049
Accept
Within Groups
0.829778 8 0.103722 0.472416 5.317655
H0
Total
0.878778 9
Educational Attainment Versus Financial Performance
Source of
d
Variation
SS
f
MS
F
F crit
Between Groups
0.18430 1 0.18430 0.23480 5.31765

Decisio
n
Accept

Within Groups
Total

1
6.27918
5
6.46348
6

1
0.78489
8

H0

Highest Educational Attainment Versus Competitive Advantage

Source of
d
Decisio
Variation
SS
f
MS
F
F crit
n
Between Groups
0.300444 1 0.300444
Reject
Within Groups
0.281333 8 0.035167 8.543444 5.317655
H0
Total
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 Regulations
Source of
Variation
SS
df
MS
F
F crit
Decision
0.79567
Between Groups
3.18271 4
8
2.13510 2 0.08540 9.31661 2.7587
Reject
Within Groups
3 5
4
9
1
H0
5.31781 2
Total
3 9
Length of Employment Versus Environmental Accounting Procedures and
Requirements
Source of
Decisio
Variation
SS
df
MS
F
F crit
n
Between Groups
3.485231
4 0.871308
Reject
Within Groups
1.723663 30 0.057455 15.16493 2.68963
H0
Total
5.208894 34
Length of Employment Versus Companys Policy Advocacy
Source of
Decisio
Variation
SS
df
MS
F
F crit
n
1.74889
0.43722 3.20974 2.86608
Reject
Between Groups
1 4
3
7
H0
2.72434 2 0.13621
Within Groups
4 0
7
Total
4.47323 2

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 Concerns
Source of
Variation
SS
df
MS
F
F crit
1.54554
0.38638
Between Groups
4 4
6
3.48178 3
3.32920
2.68962
Within Groups
6 0 0.11606
4
3
Total
5.02733 4
Length of Employment Versus Principles Application
Source of
Variation
SS
df
MS
F
F crit
0.56472
Between Groups
3 4 0.141181
2.48464 2 0.12423 1.13642
2.86608
Within Groups
3 0
2
6
3.04936 2
Total
6 4

Decisio
n
Reject
H0

Decisio
n
Accept
H0

Length of Employment Versus Disclosures in Annual/Financial Report

Decisio
Source of Variation
SS
df
MS
F
F crit
n
5.72867
Between Groups
7 4 1.432169
0.93217 2
Reject
38.40946 2.75871
Within Groups
2 5 0.037287
H0
6.66084 2
Total
9 9
Length of Employment Versus Disclosures in Documentation
Source of
Decisio
Variation
SS
df
MS
F
F crit
n
Between Groups
2.69466 4 0.67366 40.7560 2.86608
Reject
5
1
1
H0

Within Groups
Total

0.33058
4
3.02524
4

2
0
2
4

0.01652
9

Length of Employment Versus Reasons for Non-Disclosure

Source of
Decisio
Variation
SS
df
MS
F
F Crit
n
22.3470
5.58675
Between Groups
1 4
2
2.54736 3 0.08491 65.7945
Reject
2.68962
Within Groups
4 0
2
2
H0
24.8943 3
Total
7 4
Length of Employment Versus Disclosure Improvement
Source of
Variation
SS
df
MS
F
F crit
3.94816
0.98704
Between Groups
9 4
2
1.56537 2 0.07826 12.6109 2.86608
Within Groups
5 0
9
3
1
5.51354 2
Total
5 4

Decisio
n
Reject
H0

Length of Employment Versus Management Decision-Making

Source of
Decisio
Variation
SS
df
MS
F
F crit
n
0.35408
0.08852
Between Groups
3 4
1
2
0.90088 2.86608
Accept
Within Groups
1.96519 0 0.09826
7
1
H0
2.31927 2
Total
3 4
Length of Employment Versus Financial Performance
Source of
Variation
SS
df
MS
F
F crit
0.43987
0.10996
Between Groups
1 4
8
0.41207 2 0.02060 5.33726
2.86608
Within Groups
5 0
4
7
0.85194 2
Total
5 4

Decision
Reject
H0

Length of Employment Versus Competitive Advantage

Source of
Variation
SS
df
MS
F
F crit
3.81832
0.95458
Between Groups
8 4
2
3.36793 2 0.16839 5.66864 2.86608
Within Groups
6 0
7
7
1
7.18626 2
Total
5 4

Decisio
n
Reject
H0

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 Regulation
Source of
Variation
SS
df
MS
F
F crit
Between Groups
9.12117 2 4.560585
Within Groups
2.365418 15 0.157695 28.92038 3.68232
Total
11.48659 17

Decisio
n
Reject
H0

Position Versus Environmental Accounting Procedures and Requirements

Decisio
Source of Variation
SS
df
MS
F
F crit
n
Between Groups
7.194366 2 3.597183
Reject
Within Groups
2.039765 18
0.11332 31.7435 3.55456
H0
Total
9.234131 20
Position Versus Companys Policy Advocacy
Source of
Variation
Between Groups
Within Groups
Total

SS
df
MS
8.23489
4 2 4.117447
2.75286 1 0.22940
2 2
5
10.9877 1
6 4

F crit

Decisio
n

17.9483
7

3.88529
4

Reject
H0

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 Concerns
Source of
Variation

SS
df
2.03783
3 2
2.48357 1
4 8
4.52140 2
6 0

Between Groups
Within Groups
Total

MS
1.01891
6
0.13797
6

F crit

Decisio
n

7.38471
9

3.55455
7

Reject
H0

Position Versus Principles Application

Source of
Variation

SS
df
3.47558
1 2
3.23433 1
9 2
1
6.70992 4

Between Groups
Within Groups
Total

MS

F crit

Decisio
n

1.73779
0.26952
8

6.44752
6

3.88529
4

Reject
H0

Position Versus Disclosures I Annual/Financial Reports

Source of Variation
Between Groups
Within Groups
Total

SS
df
MS
F
F crit
2.397503 2 1.198751
4.201353 15
0.28009 4.279876 3.68232
6.598855 17

Decisio
n
Reject
H0

Position Versus Disclosures in Documentation

Source of
Variation
Between Groups
Within Groups
Total

Source of

SS
df
1.78744
4 2
1.20291 1
4 2
2.99035 1
7 4

MS
0.89372
2
0.10024
3

F Crit

Decisio
n

8.91557
1

3.88529
4

Reject
H0

Position Versus Reasons for Non-Disclosure

SS
df
MS
F
F Crit

Decisio

Variation

Between Groups
Within Groups
Total

3.49665
5
5.95094
4
9.44759
9

2
1
8
2
0

1.74832
8
0.33060
8

5.28821
9

3.55455
7

Reject
H0

Position Versus Disclosure Improvement

Source of Variation
Between Groups
Within Groups
Total

SS

df
0.4 2
1.413319 12
1.813319 14

MS

F crit

0.2
0.117777 1.69813 3.885294

Decisio
n
Accept
H0

Position Versus Management Decision-Making

Source of
Variation
Between Groups
Within Groups
Total

SS
df
4.25598
3 2
1
4.08949 2
8.34547 1
3 4

MS
2.12799
2
0.34079
1

F crit

Decisio
n

6.24427
5

3.88529
4

Reject
H0

F crit

Decisio
n

14.6308
9

3.88529
4

Reject
H0

F crit

Decisio
n

4.33682
1

3.88529
4

Reject
H0

Position Versus Financial Performance

Source of
Variation
Between Groups
Within Groups
Total

SS
df
2.00457
9 2
1
0.82206 2
2.82663 1
9 4

MS
1.00228
9
0.06850
5

Position Versus Competitive Advantage

Source of
Variation
Between Groups
Within Groups
Total

SS
df
1.49524
8 2
2.06867 1
8 2
3.56392 1
6 4

MS
0.74762
4
0.17239