ix. Low adoption of Environmental Accounting (f)

(fx)

Percentage (%)

32

96

52.5%

24

48

39.3%

4

4

6.6%

1

0

1.6%

$\sum f$ = 61

$\sum fx$ = 157 $\overline{x}$ = 2.57

(100%)

x. Insufficient information affects recording and presentation. f)

(fx)

Percentage (%)

40

120

65.6%

14

28

23%

5

5

8.2%

1

−1

1.6%

1

−2

1.6%

$\sum f$ = 61

$\sum fx$ = 148 $\overline{x}$ = 2.42

(100%)

xi. Slack governmental management accounts f)

(fx)

Percentage (%)

41

123

67.2%

13

26

21.3%

4

4

6.6%

2

0

3.3%

1

−1

1.6%

$\sum f$ = 61

$\sum fx$ = 150 $\overline{x}$ = 2.45

(100%)

xii. No specific principles of Environmental Accounting f)

(fx)

Percentage (%)

39

117

63.9%

14

28

23%

5

5

8.2%

2

0

3.3%

1

−1

1.6%

$\sum f$ = 61

$\sum fx$ = 147 $\overline{x}$ = 2.40

(100%)

xiii. Lack of measure to the environmental issues f)

numerically. (fx)

Percentage (%)

37

111

60.7%

15

30

24.6%

3

3

4.9%

3

0

4.9%

1

−1

1.6%

1

−2

1.6%

1

−3

1.6%

$\sum f$ = 61

$\sum fx$ = 138 $\overline{x}$ = 2.26

(100%)

Overall Total f)

(fx)

Percentage (%)

508

1524

65%

200

400

25%

61

61

7.83%

16

0

2%

5

−5

0.006%

1

−2

0.001%

1

−3

0.163%

$\sum f$ = 793

$\sum fx$ = 1973 $\overline{x}$ = 2.47

% = 100%