Table 9. Mean volume and Mann–Whitney... | Emerald Publishing

Table 9.

Mean volume and Mann–Whitney test: a comparison between business associations and companies

Thematic section	Mean volume (std. dev.)		Std. test statistic	p-value
Thematic section	Business associations	Companies	Std. test statistic	p-value
Sustainability	2.85 (2.68)	2.70 (2.94)	0.547	0.584
Quality	6.55 (5.33)	6.58 (5.75)	0.190	0.850
Standardisation	5.47 (4.58)	5.47 (4.54)	−0.024	0.981
Materiality	2.53 (2.36)	2.30 (2.10)	0.389	0.697
Assurance	2.24 (2.16)	2.13 (2.32)	0.507	0.612
Digitalisation	1.66 (1.71)	1.38 (1.45)	0.815	0.415
Location	1.73 (1.64)	1.20 (1.36)	2.200	0.028*
Scope	1.80 (2.29)	1.25 (1.85)	2.023	0.043*
Burden	1.89 (1.79)	1.04 (1.27)	3.416	0.001**
Disclosure	26.72 (1.84)	24.05 (18.04)	1.006	0.315

Thematic section	Mean volume (std. dev.)		Std. test statistic	p-value
Thematic section	Business associations	Companies	Std. test statistic	p-value
Sustainability	2.85 (2.68)	2.70 (2.94)	0.547	0.584
Quality	6.55 (5.33)	6.58 (5.75)	0.190	0.850
Standardisation	5.47 (4.58)	5.47 (4.54)	−0.024	0.981
Materiality	2.53 (2.36)	2.30 (2.10)	0.389	0.697
Assurance	2.24 (2.16)	2.13 (2.32)	0.507	0.612
Digitalisation	1.66 (1.71)	1.38 (1.45)	0.815	0.415
Location	1.73 (1.64)	1.20 (1.36)	2.200	0.028*
Scope	1.80 (2.29)	1.25 (1.85)	2.023	0.043*
Burden	1.89 (1.79)	1.04 (1.27)	3.416	0.001**
Disclosure	26.72 (1.84)	24.05 (18.04)	1.006	0.315

Note(s):

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

Source(s): Authors’ own work