| Acc. benefit category | Variables | Total Mean | Means by industry | ||||||||
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| Basic Metal Industries (N = 5) | Manufacture of Chemicals (N = 12) | Manufacture of Fabr. Metal Products (N = 32) | Manufacture of Food, Beverages and Tobacco (N = 27) | Manufacture of Non-Metallic Min. Products (N = 8) | Manufacture of Paper Products (N = 22) | Manufacture of Wood Products (N = 27) | Textile (N = 37) | Other (N = 12) |
| IT acc. benefits | ERP gathers data easier | 5.34 | 6 | 4.83 | 5.47 | 5.22 | 5.38 | 5.55 | 5.26 | 5.32 | 5.25 |
| ERP gathers data more quickly | 5.32 | 4.8 | 5.67 | 5.38 | 5.33 | 4.88 | 5.36 | 5.52 | 5.11 | 5.5 | |
| ERP processes results easier | 5.35 | 5 | 5.08 | 5.41 | 5.37 | 6 | 5.14 | 5.33 | 5.32 | 5.58 | |
| Reduction of time for transaction entry | 5.00 | 5.6 | 4.75 | 4.94 | 4.93 | 5.13 | 5.18 | 4.96 | 5.05 | 4.83 | |
| The accounting department communicates easier | 4.25 | 4.8 | 3.92 | 4.44 | 4.15 | 4.13 | 4.18 | 4.15 | 4.32 | 4.33 | |
| Managerial acc. benefits | Improved working capital control | 4.68 | 4.4 | 5.08 | 4.84 | 4.41 | 4.75 | 4.86 | 4.3 | 4.76 | 4.67 |
| Increased use of financial ratio analysis information | 5.05 | 5.6 | 4.92 | 5.18 | 4.89 | 4.88 | 4.95 | 5.04 | 5.03 | 5.17 | |
| Reduction of time for issuing payroll | 5.24 | 5.4 | 5.5 | 5.22 | 5.11 | 5.63 | 5.14 | 5.15 | 5.19 | 5.58 | |
| Operational acc. benefits (cost) | Reduction of personnel of accounting department | 4.15 | 4.2 | 4 | 4.28 | 4.22 | 4.13 | 4.18 | 4.11 | 4.08 | 4.08 |
| Operational acc. benefits (time) | Reduction of time for closure of annual accounts | 5.23 | 5 | 4.5 | 4.97 | 5.22 | 5.88 | 5.59 | 5.18 | 5.54 | 4.83 |
| Reduction of time for closure of monthly accounts | 5.55 | 5.8 | 5.5 | 5.34 | 5.70 | 6.13 | 5.41 | 5.44 | 5.32 | 5.33 | |
| Reduction of time for closure of quarterly accounts | 5.42 | 6.2 | 5.75 | 5.53 | 5.41 | 5.38 | 5.23 | 5.33 | 5.22 | 5.75 | |
| Reduction of time for issuing of financial statements | 5.54 | 5.6 | 5.92 | 5.75 | 5.78 | 5.25 | 5.36 | 5.52 | 5.43 | 5 | |
| Organizational acc. benefits | Improved decisions based on timely and reliable | 5.31 | 5.2 | 5.5 | 5.53 | 5.07 | 4.75 | 5.27 | 5.48 | 5.19 | 5.5 |
| Improved internal audit function | 4.72 | 6 | 4.83 | 4.72 | 4.59 | 5.25 | 4.77 | 4.48 | 4.62 | 4.75 | |