Table 6 Item-level comparison between...

Table 6

Item-level comparison between public sector accountants and auditors

Item	Total (n = 386)		Accountants (n = 223)		Auditors (n = 163)		t	z
Item	Mean	Dev	Mean	Dev	Mean	Dev	t	z
CSE1	3.98	0.88	4.16	0.89	3.74	0.81	4.6894^***	5.150^***
CSE2	3.92	0.89	4.11	0.93	3.67	0.78	4.8394^***	5.271^***
CSE3	4.05	0.92	4.28	0.90	3.74	0.84	5.9215^***	6.520^***
CSE4	3.56	1.11	3.79	1.13	3.23	1.00	5.0497^***	5.397^***
JR1	3.38	1.05	3.59	1.10	3.09	0.89	4.7877^***	4.820^***
JR2	3.30	1.04	3.39	1.11	3.17	0.93	2.0815^*	1.989^*
JR3	3.63	1.01	3.76	1.06	3.44	0.91	3.1088^**	3.436^***
JR4	3.35	1.07	3.65	1.07	2.94	0.93	6.8792^***	6.711^***
EE1	3.16	0.91	3.26	1.01	3.01	0.73	2.7190^**	2.710^**
EE2	3.37	0.86	3.44	0.96	3.27	0.71	1.9594	1.932
EE3	3.38	0.86	3.55	0.93	3.15	0.69	4.6825^***	4.819^***
EE4	3.38	1.05	3.51	1.17	3.21	0.84	2.7250^**	3.125^**
PE1	3.65	0.97	3.87	1.04	3.36	0.76	5.2924^***	5.623^***
PE2	3.65	0.96	3.87	1.01	3.34	0.80	5.5806^***	5.838^***
PE3	3.71	0.97	3.96	1.02	3.36	0.78	6.3960^***	6.739^***
PE4	3.77	0.98	4.04	1.03	3.40	0.77	6.6128^***	7.133^***
SI1	2.70	1.06	2.79	1.12	2.58	0.97	1.9942^*	1.672
SI2	2.80	1.11	2.95	1.13	2.60	1.03	3.1175^**	2.733^**
SI3	2.72	1.24	2.77	1.33	2.64	1.11	0.9947	0.635
SI4	2.77	1.10	2.82	1.16	2.70	1.01	1.0333	0.660
IU1	3.23	1.27	3.61	1.25	2.70	1.11	7.4141^***	7.019^***

Item	Total (n = 386)		Accountants (n = 223)		Auditors (n = 163)		t	z
Item	Mean	Dev	Mean	Dev	Mean	Dev	t	z
CSE1	3.98	0.88	4.16	0.89	3.74	0.81	4.6894^***	5.150^***
CSE2	3.92	0.89	4.11	0.93	3.67	0.78	4.8394^***	5.271^***
CSE3	4.05	0.92	4.28	0.90	3.74	0.84	5.9215^***	6.520^***
CSE4	3.56	1.11	3.79	1.13	3.23	1.00	5.0497^***	5.397^***
JR1	3.38	1.05	3.59	1.10	3.09	0.89	4.7877^***	4.820^***
JR2	3.30	1.04	3.39	1.11	3.17	0.93	2.0815^*	1.989^*
JR3	3.63	1.01	3.76	1.06	3.44	0.91	3.1088^**	3.436^***
JR4	3.35	1.07	3.65	1.07	2.94	0.93	6.8792^***	6.711^***
EE1	3.16	0.91	3.26	1.01	3.01	0.73	2.7190^**	2.710^**
EE2	3.37	0.86	3.44	0.96	3.27	0.71	1.9594	1.932
EE3	3.38	0.86	3.55	0.93	3.15	0.69	4.6825^***	4.819^***
EE4	3.38	1.05	3.51	1.17	3.21	0.84	2.7250^**	3.125^**
PE1	3.65	0.97	3.87	1.04	3.36	0.76	5.2924^***	5.623^***
PE2	3.65	0.96	3.87	1.01	3.34	0.80	5.5806^***	5.838^***
PE3	3.71	0.97	3.96	1.02	3.36	0.78	6.3960^***	6.739^***
PE4	3.77	0.98	4.04	1.03	3.40	0.77	6.6128^***	7.133^***
SI1	2.70	1.06	2.79	1.12	2.58	0.97	1.9942^*	1.672
SI2	2.80	1.11	2.95	1.13	2.60	1.03	3.1175^**	2.733^**
SI3	2.72	1.24	2.77	1.33	2.64	1.11	0.9947	0.635
SI4	2.77	1.10	2.82	1.16	2.70	1.01	1.0333	0.660
IU1	3.23	1.27	3.61	1.25	2.70	1.11	7.4141^***	7.019^***

Note(s): ^*p < 0.05, ^**p < 0.01, ^***p < 0.001; IU = intention to use; PE = performance expectancy; EE = effort expectancy; SI = social influence; JR = job relevance; CSE = computer self-efficacy

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