Table 2. Sample composition Variables... | Emerald Publishing

Table 2.

Sample composition

Variables	Categories	No.	%
Country	EU	260	61.3
	Non-EU	78	18.4
	n.a.	86	20.3
	Total	424	100
Size	SME	97	22.9
	Non-SME	251	59.2
	n.a.	76	17.9
	Total	424	100
Type	Preparers	84	19.8
	Users	96	22.6
	Both a preparer and a user	130	30.7
	Neither a preparer nor a user	60	14.2
	n.a.	54	12.7
	Total	424	100
Entity	Business	182	42.9
	Non-business	156	36.8
	n.a.	86	20.3
	Total	424	100

Variables	Categories	No.	%
Country	EU	260	61.3
	Non-EU	78	18.4
	n.a.	86	20.3
	Total	424	100
Size	SME	97	22.9
	Non-SME	251	59.2
	n.a.	76	17.9
	Total	424	100
Type	Preparers	84	19.8
	Users	96	22.6
	Both a preparer and a user	130	30.7
	Neither a preparer nor a user	60	14.2
	n.a.	54	12.7
	Total	424	100
Entity	Business	182	42.9
	Non-business	156	36.8
	n.a.	86	20.3
	Total	424	100

Source(s): Authors’ own work