Table 5 Difference in perceived... | Emerald Publishing

Table 5

Difference in perceived understandability of the statements based on the level of accounting knowledge and familiarity with financial statements

	N	Mann–Whitney U test for financial statements				Mann–Whitney U test for infographics
	N	Mean value	Mean rank	Z-score	p-value	Mean value	Mean rank	Z-score	p-value
Participants with low to average accounting knowledge (scale values 1 to 3)	91	3.48	78.80	−2.755	0.006	3.90	84.55	−1.122	0.262
Participants with above average accounting knowledge (scale values 4 to 5)	85	3.86	98.89	−2.755	0.006	4.02	97.72	−1.122	0.262

	N	Mann–Whitney U test for financial statements				Mann–Whitney U test for infographics
	N	Mean value	Mean rank	Z-score	p-value	Mean value	Mean rank	Z-score	p-value
Participants with low to average accounting knowledge (scale values 1 to 3)	91	3.48	78.80	−2.755	0.006	3.90	84.55	−1.122	0.262
Participants with above average accounting knowledge (scale values 4 to 5)	85	3.86	98.89	−2.755	0.006	4.02	97.72	−1.122	0.262

Note(s): N = 176, The scale is 1 = very low to 5 = very high