Accounting Data Analysis and Findings
Accounting Data Analysis and Findings
This chapter provides bird eye view about the result of a study. The detailed description of
results is as follows.
The above table provides the gender profile of the respondents. It is evident from the data that
out of 20 respondents 60% are male and 40% are female.
Accounting 1 1 2 2 2 2 1 2 1 1 1 2 1 1 2 2 1 1 1 1 1 1.4
System 2 1 2 2 2 3 1 5 1 3 1 2 2 1 1 1 1 2 1 3 2 1.8 2.4 1.58
3 5 4 4 4 4 5 4 3 5 5 5 4 3 4 4 4 3 5 4 4 4.1
Manual 4 1 3 4 1 5 1 3 4 3 1 1 2 1 3 1 1 1 2 2 3 2.1
Accounting 5 2 3 2 3 2 1 1 2 3 2 2 2 1 3 3 1 3 2 1 3 2.1 2.5 0.78
System 6 2 3 5 5 2 3 3 4 3 3 4 5 5 4 4 2 3 4 2 5 3.5
Mechanical 7 2 3 1 5 2 3 1 5 5 1 3 2 2 3 1 5 3 3 1 2 2.6
Accounting 8 2 3 5 5 3 2 5 2 3 2 3 1 2 2 3 1 5 2 3 5 2.7 7.9 0.9
System 9 2 3 4 4 2 2 3 3 4 2 2 4 2 3 2 2 3 4 4 3 2.6
Electronic 10 3 3 4 5 5 3 4 5 4 3 3 4 5 3 4 3 5 3 4 4 3.8
Accounting 11 1 3 2 1 1 1 2 3 2 1 2 2 1 1 2 3 2 3 2 1 1.8 2.4 0.8
System 12 1 3 1 1 1 1 2 3 3 2 1 2 1 2 3 1 2 1 3 1 1.7
x = value of answers
n = number of respondents
The above tables are providing detail about the measure of central tendency and dispersion. The
result shows that the highest mean is 7.9 of independent variable which is mechanical
accounting system with standard deviation 0.9. Whereas, the lowest mean is 2.4 of both
independent variable and dependent variable which is accounting system and electronic
accounting system with standard deviation of 1.58 and 0.8 respectively.
3. The Correlation Analysis
Table 3.1 the correlation between dependent variable and independent variable 1
Manual Accounting
Accounting System (y) xy x2 y2
System (x)
2 1 2 4 1
3 2 6 9 4
2 2 4 4 4
3 2 6 9 4
2 2 4 4 4
1 1 1 1 1
1 2 2 1 4
2 1 2 4 1
3 1 3 9 1
2 1 2 4 1
2 2 4 4 4
2 1 2 4 1
1 1 1 1 1
3 2 6 9 4
3 2 6 9 4
1 1 1 1 1
3 1 3 9 1
2 1 2 4 1
1 1 1 1 1
3 1 3 9 1
∑x = 42 ∑y = 28 ∑xy = 61 ∑x2 = 100 ∑y2 = 44
42 X 28
61−
20
r=
(√ 100− 100
20 )
44
.(44− )
20
= 0.03
Table 3.2 the correlation between dependent variable and independent variable 2
Mechanical Accounting
Accounting System (y) xy x2 y2
System (x)
2 1 2 4 1
3 2 6 6 4
4 2 8 16 4
4 2 8 16 4
2 2 4 4 4
2 1 2 4 1
3 2 6 9 4
3 1 3 9 1
4 1 4 16 1
2 1 2 4 1
2 2 4 4 4
4 1 4 16 1
2 1 2 4 1
3 2 6 9 4
2 2 4 4 4
2 1 2 4 1
3 1 3 9 1
4 1 4 16 1
4 1 4 16 1
3 1 3 9 1
∑x = 58 ∑y = 28 ∑xy = 81 ∑x2 = 179 ∑y2 = 44
58 X 28
81−
20
r=
(√ 179− 179
20 ) 44
.(44− )
20
= - 2.3
Table 3.3 the correlation between dependent variable and independent variable 3
Electronic Accounting
Accounting System (y) xy x2 y2
System (x)
1 1 1 1 1
3 2 6 6 4
1 2 2 1 4
1 2 2 1 4
1 2 2 1 4
1 1 1 1 1
2 2 4 4 4
3 1 3 6 1
3 1 3 6 1
2 1 2 4 1
1 2 2 1 4
2 1 2 4 1
1 1 1 1 1
2 2 4 4 4
3 2 6 6 4
1 1 1 1 1
2 1 2 4 1
1 1 1 1 1
2 1 2 4 1
1 1 1 1 1
∑x = 34 ∑y = 28 ∑xy = 47 ∑x2 = 58 ∑y2 = 44
34 X 28
47−
20
r=
(√ 58− 5820 ).(44− 4420 )
= - 0.01
The Pearson's correlation matrix is obtained for continuous independent and dependent variables.
The results are shown in the tables above. From the results we can observe that manual
accounting system has positive relationship with dependent variable whereas, mechanical
accounting system and electronics accounting system have significant negative relationship with
dependent variable.