Table 4 Comparison of subgroup...

Table 4

Comparison of subgroup assessments of current skill levels

Skill groups	Educational level							Work experience
	Upper secondary or vocational		Higher education		Mean diff.	t-test (independent)		≤10 years		11–20 years		>20 years		ANOVA
	M ± SD	n	M ± SD	n	Mean diff.	t(df)	p	M ± SD	n	M ± SD	n	M ± SD	n	F(df)	p	Effect size (η²)
Technical accounting skills	4.07 ± 0.67	48	4.10 ± 0.65	78	−0.03	t(124) = −0.24	0.813	3.78 ± 0.62	50	4.25 ± 0.51	30	4.31 ± 0.65	46	F(2, 123) = 10.57	0.0001**	0.147
Management accounting skills	3.16 ± 1.05	48	3.17 ± 0.93	80	−0.01	t(126) = −0.06	0.950	2.84 ± 0.91	49	2.98 ± 0.69	31	3.62 ± 1.03	48	F(2, 125) = 9.63	0.0001**	0.134
IT skills	2.79 ± 0.68	47	3.01 ± 0.76	79	−0.23	t(124) = −1.67	0.098	3.06 ± 0.70	49	2.85 ± 0.61	30	2.85 ± 0.84	47	F(2, 123) = 1.21	0.300	0.019
Intellectual skills	4.11 ± 0.71	46	4.21 ± 0.56	77	−0.10	t(121) = −0.87	0.388	4.05 ± 0.68	48	4.14 ± 0.50	28	4.33 ± 0.59	47	F(2, 120) = 2.69	0.072	0.043
Communication and social skills	4.13 ± 0.52	45	4.08 ± 0.57	79	0.06	t(122) = 0.54	0.589	4.09 ± 0.55	49	4.03 ± 0.61	29	4.14 ± 0.51	46	F(2, 121) = 0.38	0.685	0.006

Skill groups	Educational level							Work experience
	Upper secondary or vocational		Higher education		Mean diff.	t-test (independent)		≤10 years		11–20 years		>20 years		ANOVA
	M ± SD	n	M ± SD	n	Mean diff.	t(df)	p	M ± SD	n	M ± SD	n	M ± SD	n	F(df)	p	Effect size (η²)
Technical accounting skills	4.07 ± 0.67	48	4.10 ± 0.65	78	−0.03	t(124) = −0.24	0.813	3.78 ± 0.62	50	4.25 ± 0.51	30	4.31 ± 0.65	46	F(2, 123) = 10.57	0.0001**	0.147
Management accounting skills	3.16 ± 1.05	48	3.17 ± 0.93	80	−0.01	t(126) = −0.06	0.950	2.84 ± 0.91	49	2.98 ± 0.69	31	3.62 ± 1.03	48	F(2, 125) = 9.63	0.0001**	0.134
IT skills	2.79 ± 0.68	47	3.01 ± 0.76	79	−0.23	t(124) = −1.67	0.098	3.06 ± 0.70	49	2.85 ± 0.61	30	2.85 ± 0.84	47	F(2, 123) = 1.21	0.300	0.019
Intellectual skills	4.11 ± 0.71	46	4.21 ± 0.56	77	−0.10	t(121) = −0.87	0.388	4.05 ± 0.68	48	4.14 ± 0.50	28	4.33 ± 0.59	47	F(2, 120) = 2.69	0.072	0.043
Communication and social skills	4.13 ± 0.52	45	4.08 ± 0.57	79	0.06	t(122) = 0.54	0.589	4.09 ± 0.55	49	4.03 ± 0.61	29	4.14 ± 0.51	46	F(2, 121) = 0.38	0.685	0.006

Note(s): Only accounting practitioners were included in these tests. In the comparison of educational levels, bachelor- and master-level degrees were combined to represent higher education since the number of master-level graduates was small. * Significant at the p < 0.05 level; ** significant at the p < 0.01 level

Source(s): Authors’ own work

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