Table 5. Mean volume and Mann–Whitney... | Emerald Publishing

Table 5.

Mean volume and Mann–Whitney test: a comparison between French and German respondents

Thematic section	Mean volume (std. dev.)		Std. test statistic	p-value
Thematic section	German respondents	French respondents	Std. test statistic	p-value
Sustainability	3.30 (3.00)	4.03 (3.94)	0.514	0.607
Quality	7.65 (6.64)	11.39 (8.16)	2.294	0.022*
Standardisation	4.84 (4.26)	7.32 (4.50)	2.332	0.020*
Materiality	2.40 (2.42)	3.61 (3.18)	1.645	0.100
Assurance	2.42 (2.75)	3.55 (3.17)	1.849	0.064
Digitalisation	1.37 (1.59)	2.06 (1.75)	2.004	0.045*
Location	1.70 (1.81)	2.29 (2.31)	1.035	0.301
Scope	1.19 (1.74)	2.42 (2.03)	3.038	0.002*
Burden	1.65 (1.85)	1.39 (1.58)	−0.403	0.687
Disclosure	26.51 (20.52)	38.06 (21.49)	2.378	0.017*

Thematic section	Mean volume (std. dev.)		Std. test statistic	p-value
Thematic section	German respondents	French respondents	Std. test statistic	p-value
Sustainability	3.30 (3.00)	4.03 (3.94)	0.514	0.607
Quality	7.65 (6.64)	11.39 (8.16)	2.294	0.022*
Standardisation	4.84 (4.26)	7.32 (4.50)	2.332	0.020*
Materiality	2.40 (2.42)	3.61 (3.18)	1.645	0.100
Assurance	2.42 (2.75)	3.55 (3.17)	1.849	0.064
Digitalisation	1.37 (1.59)	2.06 (1.75)	2.004	0.045*
Location	1.70 (1.81)	2.29 (2.31)	1.035	0.301
Scope	1.19 (1.74)	2.42 (2.03)	3.038	0.002*
Burden	1.65 (1.85)	1.39 (1.58)	−0.403	0.687
Disclosure	26.51 (20.52)	38.06 (21.49)	2.378	0.017*

Note(s):

*Significant at the 0.05 level; **Significant at the 0.01 level; ***Significant at the 0.001 level

Source(s): Authors’ own work