References
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- We should like to thank the Manchester Accounting Study Group for help with this section of our research. MASG is an association of accountants in practice and in universities in Manchester for the promotion of research in accounting
- We should like to thank Accountancy Age for meeting the costs of undertaking this survey.
- Statistical significance tests have not been carried out on the differences between the groups as we do not believe that the data warrant extensive statistical analysis. However, the general response to most questions was similar from group to group.
- It may be argued that averaging is not an appropriate technique because the points on the scale are not precisely determined. As no further statistical analysis is attempted, averages seem to be a reasonable way of summarizing the replies.