APPENDIX 5Analysis of Variance

Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental

Business Issues and the Profile as to Age

Age Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit DecisionBetween Groups 1.036735 4 0.259184

3.085714 2.75871 RejectH0

Within Groups 2.099868 25 0.083995Total 3.136602 29

Age Versus Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit Decision

Between Groups0.23650

4 4 0.059126

0.695195 2.68963

 AcceptH0Within Groups

2.551488

30 0.08505

Total2.78799

334

Age Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit Decision

Between Groups0.29857

4 40.07464

3

0.773757 2.866081

 AcceptH0Within Groups

1.929378 20

0.096469

Total2.22795

2 24

Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting

and Reporting Concerns and the Profile as to Age

Age Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 0.678228 4 0.169557

1.467105 2.689628  AcceptH0

Within Groups 3.467174 30 0.115572Total 4.145402 34

Age Versus Principles ApplicationSource of Variation SS df MS F F crit DecisionBetween Groups 1.104712 4 0.276178 1.894831 2.866081  Accept

H0Within Groups 2.915067 20 0.145753

Total 4.019778 24

Age Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit Decision

Between Groups2.13719

7 4 0.5342996.13168

6 2.75871  RejectH0Within Groups

2.178435 25 0.087137

Total4.31563

2 29

Age Versus Disclosures in Documentation

Source of Variation SS df MS F F critDecisio

nBetween Groups 0.74326 4 0.185815

2.602558 2.866081  AcceptH0

Within Groups 1.427942 20 0.071397Total 2.171202 24

Age Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit Decision

Between Groups 37.41017 4 9.352543

112.901 2.689628

RejectH0

Within Groups 2.485153 30 0.082838

Total 39.89532 34

Age Versus Disclosure ImprovementSource of Variation SS df MS F F crit DecisionBetween Groups 5.236019 4 1.309005

16.075 2.866081 RejectH0

Within Groups 1.628622 20 0.081431Total 6.864641 24

Age Versus Management Decision MakingSource of Variation SS df MS F F crit Decisio

n

Between Groups 2.821224 4 0.70530

67.55603

52.86608

1Reject

H0Within Groups 1.866868

20

0.093343

Total 4.68809 2

3 4

Age Versus Financial PerformanceSource of Variation SS df MS F F crit DecisionBetween Groups 3.236442 4 0.809111

10.4919 2.866081 RejectH0

Within Groups 1.542353 20 0.077118Total 4.778796 24

Age Versus Competitive AdvantageSource of Variation SS df MS F F crit DecisionBetween Groups 1.907947 4 0.476987

4.981607 2.866081 RejectH0

Within Groups 1.914991 20 0.09575Total 3.822938 24

Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental

Business Issues and the Profile as to Sex

Sex Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit Decision

Between Groups 0.001701 1 0.001701

0.127486 4.96460 Accept H0Within Groups 0.13340110 0.01334

Total 0.13510211

Sex Versus Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit Decision

Between Groups0.27760

9 10.27760

9

15.562 4.74723  Reject H0Within Groups

0.214067

12

0.017839

Total0.49167

613

Sex Versus Company’s Policy AdvocacySource of Variation SS

df MS F F crit Decision

Between Groups0.09436

7 10.09436

73.20221

65.31765 Accept H0

Within Groups 0.235755

8 0.029469

Total0.33012

2 9

Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting

and Reporting Concerns and the Profile as to Sex

Sex Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 0.431254 1 0.431254

4.710078 4.74722  Accept H0Within Groups 1.09871712 0.09156

Total 1.52997113

Sex Versus Principles ApplicationSource of Variation SS

df MS F F crit Decision

Between Groups0.56236

7 10.56236

77.93178

15.31765

5 Reject H0Within Groups0.56720

4 80.07090

1

Total1.12957

1 9

Sex Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit Decision

Between Groups0.72520

8 10.72520

8131.998

9 4.96460 Reject H0Within Groups 0.0549410

0.005494

Total0.78014

911

Sex Versus Disclosures in DocumentationSource of Variation SS

df MS F F crit Decision

Between Groups0.75232

7 10.75232

7138.651

65.31765

5Reject

H0

Within Groups 0.043408

8 0.005426

Total0.79573

5 9

Sex Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit Decision

Between Groups 0.120714 1 0.1207142.6719

374.74722

5Accept

H0Within Groups 0.542143 12 0.045179Total 0.662857 13

Sex Versus Disclosure ImprovementSource of Variation SS

df MS F F crit Decision

Between Groups 0.94776 1 0.94776160.3461 5.317655 Reject

H0Within Groups 0.047286 8 0.005911Total 0.995046 9

Sex Versus Management Decision-MakingSource of Variation SS df MS F F crit Decision

Between Groups 1.024 1 1.02444.73509 5.317655  Reject

H0Within Groups 0.183122 8 0.02289Total 1.207122 9

Sex Versus Financial PerformanceSource of Variation SS

df MS F F crit

Decision

Between Groups1.07959

2 11.07959

2210.024

85.31765

5Reject

H0Within Groups0.04112

2 8 0.00514

Total1.12071

4 9

Sex Versus Competitive AdvantageSource of Variation SS

df MS F F crit

Decision

Between Groups0.31379

6 10.31379

619.6875

85.31765

5Within Groups 0.12751 80.01593

9Reject H0

Total0.44130

6 9Analysis of Variance (One - Way)

Differences between the Views of the Respondents on Environmental Business Issues and the Profile as to Civil Status

Civil Status Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit

Decision

Between Groups0.01499

8 10.01499

81.66950

64.96460

3Accept

H0Within Groups0.08983

810

0.008984

Total0.10483

611

Civil Status Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit DecisionBetween Groups 0.097222 1 0.097222

4.368392 4.74723 AcceptH0

Within Groups 0.26707 12 0.022256Total 0.364292 13

Civil Status Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit DecisionBetween Groups 0.041466 1 0.041466

1.597568 5.317655  AcceptH0

Within Groups 0.207645 8 0.025956Total 0.24911 9

Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting

and Reporting Concerns and the Profile as to Civil Status

Civil Status Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 0.476687 1 0.476687

5.243946 4.747225  RejectH0

Within Groups 1.090827 12 0.090902Total 1.567514 13

Civil Status Versus Principles ApplicationSource of Variation SS df MS F F crit Decision

Between Groups 0.723284 1 0.72328412.0482

8 5.317655  RejectH0

Within Groups 0.480257 8 0.060032Total 1.203541 9

Civil Status Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit DecisionBetween Groups 0.658292 1 0.658292

20.78353 4.964603  RejectH0

Within Groups 0.316737 10 0.031674Total 0.97503 11

Civil Status Versus Disclosures in DocumentationSource of Variation SS df MS F F crit DecisionBetween Groups 0.459648 1 0.459648

66.5191 5.317655 RejectH0

Within Groups 0.05528 8 0.00691Total 0.514928 9

Civil Status Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit DecisionBetween Groups 3.69E-05 1 3.69E-05

0.000984 4.747225  AcceptH0

Within Groups 0.449823 12 0.037485Total 0.44986 13

Civil Status Versus Disclosure ImprovementSource of Variation SS df MS F F crit DecisionBetween Groups 0.636415 1 0.636415

50.54193 5.317655  RejectH0

Within Groups 0.100735 8 0.012592Total 0.73715 9

Civil Status Versus Management Decision MakingSource of Variation SS df MS F F crit DecisionBetween Groups 0.18595 1 0.18595

8.069738 5.317655  RejectH0

Within Groups 0.184343 8 0.023043Total 0.370294 9

Civil Status Versus Financial PerformanceSource of Variation SS df MS F F crit DecisionBetween Groups 0.019307 1 0.019307

0.904544 5.317655  AcceptH0

Within Groups 0.170753 8 0.021344Total 0.19006 9

Civil Status Versus Competitive AdvantageSource of Variation SS df MS F F crit DecisionBetween Groups 0.188022 1 0.188022 8.943762 5.317655  Reject

H0Within Groups 0.168182 8 0.021023

Total 0.356204 9

Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental

Business Issues and the Profile as to Educational Attainment

Educational Attainment Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit Decision

Between Groups 0.00037 1 0.000370.0163

134.96460

3 Accept

H0Within Groups 0.227037 10 0.022704Total 0.227407 11

Educational Attainment Versus Environmental Accounting Procedures and Requirements

Source of Variation SS df MS F F crit Decision

Between Groups0.03174

6 10.03174

60.48820

2 4.74723 Accept H0Within Groups

0.780317 12

0.065026

Total0.81206

3 13

Educational Attainment Versus Company’s Policy AdvocacySource of Variation SS

df MS F F crit Decision

Between Groups0.03211

1 10.03211

10.20620

85.31765

5 Accept H0Within Groups1.24577

8 80.15572

2

Total1.27788

9 9

Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting

and Reporting Concerns and the Profile as to Educational Attainment

Educational Attainment Versus Accounting ConcernsSource of Variation SS df MS F F crit Decision

Between Groups 0.400079 1 0.400079 3.17977 4.74722 Accept

H0Within Groups 1.509841 12 0.12582Total 1.909921 13

Educational Attainment Versus Principles Application

Source of Variation SSdf MS F F crit Decision

Between Groups 0.75625 1 0.756254.115646 5.317655 Accept

H0Within Groups 1.47 8 0.18375Total 2.22625 9

Educational Attainment Versus Disclosures in Annual/Financial ReportSource of Variation SS df MS F F crit Decision

Between Groups0.53481

5 10.53481

56.1604

14.96460

3Reject

H0Within Groups0.86814

810

0.086815

Total1.40296

311

Educational Attainment Versus Disclosures in DocumentationSource of Variation SS df MS F F crit Decision

Between Groups 0.1 1 0.13.63636

4 5.317655 AcceptH0

Within Groups 0.22 8 0.0275Total 0.32 9

Educational Attainment Versus Reasons for Non-DisclosureSource of Variation SS df MS F F crit

Decision

Between Groups1.64571

4 11.64571

436.7008

8 4.74722 RejectH0Within Groups

0.538095

12

0.044841

Total 2.1838113

Highest Educational Attainment Versus Disclosure ImprovementSource of Variation SS

df MS F F crit Decision

Between Groups2.17777

8 12.17777

871.9266

15.31765

5Reject

H0Within Groups0.24222

2 80.03027

8Total 2.42 9

Highest Educational Attainment Versus Management Decision-Making

Source of Variation SS

df MS F F crit Decision

Between Groups 0.049 1 0.0490.472416 5.317655 Accept

H0Within Groups 0.829778 8 0.103722Total 0.878778 9

Educational Attainment Versus Financial PerformanceSource of Variation SS

df MS F F crit

Decision

Between Groups0.18430

1 10.18430

10.23480

9 5.31765 AcceptH0Within Groups

6.279185 8

0.784898

Total6.46348

6 9

Highest Educational Attainment Versus Competitive AdvantageSource of Variation SS

df MS F F crit Decision

Between Groups 0.300444 1 0.3004448.543444 5.317655 Reject

H0Within Groups 0.281333 8 0.035167Total 0.581778 9

Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental

Business Issues and the Profile as Length of Employment

Length of Employment Versus Environmental Policies and RegulationsSource of Variation SS df MS F F crit Decision

Between Groups 3.18271 40.79567

89.31661

92.7587

1 Reject H0Within Groups2.13510

325

0.085404

Total5.31781

329

Length of Employment Versus Environmental Accounting Procedures and Requirements

Source of Variation SS df MS F F crit Decision

Between Groups 3.485231 4 0.87130815.16493 2.68963 Reject

H0Within Groups 1.723663 30 0.057455Total 5.208894 34

Length of Employment Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit

Decision

Between Groups1.74889

1 40.43722

33.20974

7 2.86608 RejectH0Within Groups

2.724344

20

0.136217

Total4.47323

424

Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting

and Reporting Concerns and the Profile as to Length of Employment

Length of Employment Versus Accounting ConcernsSource of Variation SS df MS F F crit

Decision

Between Groups1.54554

4 40.38638

63.32920

4 2.68962 RejectH0Within Groups

3.481786

30 0.11606

Total 5.0273334

Length of Employment Versus Principles ApplicationSource of Variation SS df MS F F crit

Decision

Between Groups0.56472

3 40.14118

11.13642

6 2.86608 AcceptH0Within Groups

2.484643

20

0.124232

Total3.04936

624

Length of Employment Versus Disclosures in Annual/Financial Report

Source of Variation SS df MS F F critDecisio

nBetween Groups 5.728677 4 1.432169 38.40946 2.75871 Reject

H0Within Groups 0.932172 25

0.037287

Total 6.66084929

Length of Employment Versus Disclosures in DocumentationSource of Variation SS df MS F F crit

Decision

Between Groups 2.69466 40.67366

540.7560

12.86608

1Reject

H0Within Groups0.33058

420

0.016529

Total3.02524

424

Length of Employment Versus Reasons for Non-DisclosureSource of Variation SS df MS F F Crit

Decision

Between Groups22.3470

1 45.58675

265.7945

2 2.68962 RejectH0Within Groups

2.547364

30

0.084912

Total24.8943

734

Length of Employment Versus Disclosure ImprovementSource of Variation SS df MS F F crit

Decision

Between Groups3.94816

9 40.98704

212.6109

32.86608

1Reject

H0Within Groups1.56537

520

0.078269

Total5.51354

524

Length of Employment Versus Management Decision-MakingSource of Variation SS df MS F F crit

Decision

Between Groups0.35408

3 40.08852

10.90088

72.86608

1Accept

H0Within Groups 1.9651920 0.09826

Total2.31927

324

Length of Employment Versus Financial PerformanceSource of SS df MS F F crit Decision

Variation

Between Groups0.43987

1 40.10996

85.33726

7 2.86608  Reject H0Within Groups

0.412075

20

0.020604

Total0.85194

524

Length of Employment Versus Competitive AdvantageSource of Variation SS df MS F F crit

Decision

Between Groups3.81832

8 40.95458

25.66864

72.86608

1Reject

H0Within Groups3.36793

620

0.168397

Total7.18626

524

Analysis of Variance (One - Way)Differences between the Views of the Respondents on Environmental

Business Issues and the Profile as to Position in the Company

Position Versus Environmental Policies and RegulationSource of Variation SS df MS F F crit DecisionBetween Groups 9.12117 2 4.560585

28.92038 3.68232 Reject

H0Within Groups

2.365418 15 0.157695

Total11.4865

9 17

Position Versus Environmental Accounting Procedures and RequirementsSource of Variation SS df MS F F crit DecisionBetween Groups 7.194366 2 3.597183

31.7435 3.55456  RejectH0

Within Groups 2.039765 18 0.11332Total 9.234131 20

Position Versus Company’s Policy AdvocacySource of Variation SS df MS F F crit DecisionBetween Groups 8.234894 2 4.117447 17.94837 3.885294 Reject

H0Within Groups 2.752862 12 0.229405Total 10.98776 14

Analysis of Variance (One - Way)Differences between the Business Issues on Environmental Accounting and Reporting Concerns and the Profile as to Position in the Company

Position Versus Accounting ConcernsSource of Variation SS df MS F F crit DecisionBetween Groups 2.037833 2 1.018916

7.384719 3.554557  RejectH0

Within Groups 2.483574 18 0.137976Total 4.521406 20

Position Versus Principles ApplicationSource of Variation SS df MS F F crit DecisionBetween Groups 3.475581 2 1.73779

6.447526 3.885294  RejectH0

Within Groups 3.234339 12 0.269528Total 6.70992 14

Position Versus Disclosures I Annual/Financial ReportsSource of Variation SS df MS F F crit DecisionBetween Groups 2.397503 2 1.198751

4.279876 3.68232  RejectH0

Within Groups 4.201353 15 0.28009Total 6.598855 17

Position Versus Disclosures in DocumentationSource of Variation SS df MS F F Crit DecisionBetween Groups 1.787444 2 0.893722

8.915571 3.885294  RejectH0

Within Groups 1.202914 12 0.100243Total 2.990357 14

Position Versus Reasons for Non-DisclosureSource of Variation SS df MS F F Crit DecisionBetween Groups 3.496655 2 1.748328

5.288219 3.554557  RejectH0

Within Groups 5.950944 18 0.330608Total 9.447599 20

Position Versus Disclosure ImprovementSource of Variation SS df MS F F crit DecisionBetween Groups 0.4 2 0.2 1.69813 3.885294  Accept

H0Within Groups 1.413319 12 0.117777

Total 1.813319 14

Position Versus Management Decision-MakingSource of Variation SS df MS F F crit DecisionBetween Groups 4.255983 2 2.127992

6.244275 3.885294  RejectH0

Within Groups 4.08949 12 0.340791Total 8.345473 14

Position Versus Financial PerformanceSource of Variation SS df MS F F crit DecisionBetween Groups 2.004579 2 1.002289

14.63089 3.885294  RejectH0

Within Groups 0.82206 12 0.068505Total 2.826639 14

Position Versus Competitive AdvantageSource of Variation SS df MS F F crit DecisionBetween Groups 1.495248 2 0.747624

4.336821 3.885294  RejectH0

Within Groups 2.068678 12 0.17239Total 3.563926 14