Table 5 Results of Spearman’s rank-order... | Emerald Publishing

Table 5

Results of Spearman’s rank-order correlations between the studied variables and characteristics of the organizations

	Characteristics of the organizations
Variables	Market range	Size	Income	ISO systems (yes/no)	Number of voluntary management systems
Improvement – audits	0.201*	0.144	0.086	0.235*	0.179
Improvement – controls	0.057	0.199*	0.131	0.172	0.115
Finances – audits	0.201*	0.255*	0.064	0.232*	0.237*
Finances – controls	0.114	0.262*	0.161	0.198*	0.203*
Credibility – audits	−0.028	−0.010	0.045	−0.088	−0.060
Credibility – controls	−0.049	0.017	0.027	0.030	0.020

	Characteristics of the organizations
Variables	Market range	Size	Income	ISO systems (yes/no)	Number of voluntary management systems
Improvement – audits	0.201*	0.144	0.086	0.235*	0.179
Improvement – controls	0.057	0.199*	0.131	0.172	0.115
Finances – audits	0.201*	0.255*	0.064	0.232*	0.237*
Finances – controls	0.114	0.262*	0.161	0.198*	0.203*
Credibility – audits	−0.028	−0.010	0.045	−0.088	−0.060
Credibility – controls	−0.049	0.017	0.027	0.030	0.020

Note(s): *p < 0.05

Source(s): Authors’ own elaboration