|
| Mann-Whitney U | Wilcoxon W | With | Asymp. Sig. (2-tailed) |
| You have worked in accordance with Greek Accounting Standards (GAS) | 299.000 | 7559.000 | −0.763 | 0.446 |
| How much did the first implementation of ELP affect your employment agency organizationally? | 50.000 | 7310.000 | −3.704 | 0.000 |
| The transition from the EGLA to the ELP is considered easy | 70.000 | 91.000 | −4.012 | 0.000 |
| Your employment agency is ready for the transition from Greek Accounting Standards to International Accounting Standards | 263.000 | 284.000 | −1.233 | 0.218 |
| Financial statements in accordance with IAS compared to EPS will present a comprehensive and qualitative picture of entities | 253.500 | 7513.500 | −1.365 | 0.172 |
| The transition from Greek Accounting Standards to International Accounting Standards will reduce the entity’s operating costs | 172.500 | 193.500 | −2.820 | 0.005 |
| International Accounting Standards provide higher data and application security | 324.000 | 7584.000 | −0.467 | 0.640 |
| International Accounting Standards ensure better accountability of departments | 215.000 | 7236.000 | −1.875 | 0.061 |
| The costs of implementing International Accounting Standards (IAS) by your employment provider are proportionate to potential benefits | 320.000 | 341.000 | −0.592 | 0.554 |
| International Accounting Standards require stricter enforcement of legislation | 276.000 | 297.000 | −1.086 | 0.278 |
| IAS will contribute to a smooth transition to the cloud with the least impact on the carrier | 273.000 | 294.000 | −1.106 | 0.269 |
| International Public Sector Standards will contribute to a better allocation of resources | 355.000 | 7615.000 | −0.068 | 0.946 |
| International Accounting Standards provide completeness accounting information | 262.000 | 7522.000 | −1.299 | 0.194 |
| The application of IAS will highlight problems that are not perceived through the financial statements published in the EGNA | 325.000 | 346.000 | −0.456 | 0.648 |
| The application of International Accounting Standards in the wider Greek context is fully effective | 167.500 | 7427.500 | −3.293 | 0.001 |
| IAS information is understandable to adequately informed users | 200.500 | 7460.500 | −1.381 | 0.167 |
| IAS information compared to EPS enables safe comparisons to be made | 204.000 | 7464.000 | −2.090 | 0.037 |