Table 1 Kolmogorov–Smirnov test for... | Emerald Publishing

Table 1

Kolmogorov–Smirnov test for testing normal distribution and the study variables

Dimensions	Number of statements	Z value	Sig
Target costing	6	0.279	**0.000
Continuous improvement	6	0.212	**0.000
Competitive advantage in terms of market share	6	0.249	**0.000
Competitive advantage in terms of differentiation	6	0.275	**0.000
Competitive advantage in terms of cost reduction	6	0.267	**0.000
SCA	18	0.195	**0.000
Note(s): **It indicates that there is a statistical significance at 5%

Dimensions	Number of statements	Z value	Sig
Target costing	6	0.279	**0.000
Continuous improvement	6	0.212	**0.000
Competitive advantage in terms of market share	6	0.249	**0.000
Competitive advantage in terms of differentiation	6	0.275	**0.000
Competitive advantage in terms of cost reduction	6	0.267	**0.000
SCA	18	0.195	**0.000
Note(s): **It indicates that there is a statistical significance at 5%

Independent variables
Target cost	TC
Continuous improvement	CI
Dependent variables
Sustainable competitive advantage	CA
Competitive advantage in terms of market share	MS
Competitive advantage in terms of differentiation	E
Competitive advantage in terms of cost reduction	RC
Control variables
-The size of the company (measured through the number of employees)	Size
-The age of the company	Age
-The nature of the industrial sector classified into	Sectors
The construction and metallurgical sector	SE1
Paper and plastic sector	SE2
Food and beverage sector	SE3
The handicraft and textile sector	SE4
Other industrial sector	SE5

Source(s): Author work