| Acc. benefit category | Variables | Total cases | |||
| Total Mean (N = 158) | Textile (N = 52) | Textile products (N = 65) | Apparel manufacture (N = 41) | ||
| IT acc. benefits | ERP gathers data easier | 5.34 | 5.37 | 5.28 | 5.41 |
|
| ERP gathers data more quickly | 5.34 | 5.21 | 5.26 | 5.63 |
|
| ERP processes results easier | 5.34 | 5.48 | 5.29 | 5.24 |
|
| Reduction of time for transaction entry | 4.98 | 4.79 | 5.14 | 4.98 |
|
| The accounting department communicates easier | 4.27 | 4.12 | 4.34 | 4.34 |
|
| Total Mean IT acc. benefits | 5.05 | 4.99 | 5.06 | 5.12 |
| Managerial acc. benefits | Improved working capital control | 4.65 | 4.77 | 4.45 | 4.83 |
|
| Increased use of financial ratio analysis information | 5.06 | 5.13 | 4.97 | 5.12 |
|
| Reduction of time for issuing payroll | 5.26 | 5.46 | 5.14 | 5.2 |
|
| Total Mean Managerial acc. benefits | 4.99 | 5.12 | 4.85 | 5.05 |
| Operational acc. benefits (cost) | Reduction of personnel of accounting department | 4.18 | 4.23 | 4.09 | 4.24 |
|
| Total Mean Operational acc. benefits (cost) | 4.18 | 4.23 | 4.09 | 4.24 |
| Operational acc. benefits (time) | Reduction of time for closure of annual accounts | 5.20 | 5.17 | 5.15 | 5.32 |
|
| Reduction of time for closure of monthly accounts | 5.49 | 5.56 | 5.55 | 5.29 |
|
| Reduction of time for closure of quarterly accounts | 5.47 | 5.48 | 5.4 | 5.56 |
|
| Reduction of time for issuing of financial statements | 5.53 | 5.56 | 5.52 | 5.51 |
|
| Total Mean Operational acc. benefits (time) | 5.42 | 5.44 | 5.41 | 5.42 |
| Organizational acc. benefits | Improved decisions based on timely and reliable | 5.34 | 5.31 | 5.4 | 5.29 |
|
| Improved internal audit function | 4.72 | 4.94 | 4.62 | 4.61 |
|
| Improved quality of reports statements of account | 5.7 | 5.79 | 5.63 | 5.71 |
|
| Increased flexibility in information generation | 5.19 | 5.35 | 5.06 | 5.2 |
|
| Increased integration of accounting applications | 5.18 | 5.17 | 5.14 | 5.27 |
|
| ERP is user friendly with other departments | 5.17 | 5.19 | 5.08 | 5.29 |
|
| Total Mean Organizational acc. benefits | 5.22 | 5.29 | 5.16 | 5.23 |