III.

Is there a significant relationship and difference between the demographic profile of

the respondents and their level of knowledge in bookkeeping practices?

In order to test if there is significant relationship and difference between the demographic

profile and the level of knowledge in bookkeeping practices, we used the One-way ANOVA.

The following are the research hypotheses:

ONE WAY ANOVA HYPOTHESES

H0:  There  is  no  significant  relationship 

between  the  age  and  year  level  of  the 
respondents in terms of the indicators of
academic performanc
H0:  There  is  no  significant  relationship 
between  the  age  and  year  level  of  the 
respondents in terms of the indicators of
academic performanc
H0:  There is no significant relationship between demographic profile of the respondents and
the level of knowledge in bookkeeping practice

Ha:  There  is  at  least  one which  is

significant  relationship  between  the  age 
and  year 
level of the respondents in terms of the
indicators of academic performanc
Ha:  There is at least one which has significant relationship between demographic profile of
the respondents and the level of knowledge in bookkeeping practice

Rejection  Rule: If p-value is less than the

level  of significance which  is 0.10, reject 
 null hypothesi
Rejection Rule: If f-test value is greater than the critical value, reject null hypothesis

Table . Significant difference in One-way ANOVA based on Age

Indicators f-test value

critical value Verbal Interpretation
1. Perception and 3.481658654
Attention 3.219442 Not significant
2. Comprehension 0.364736363 3.481658654 Not significant
3. Projection 17.34740533 3.481658654 Significant

Interpretation: 

The table shows the significant difference of the indicators based on age. Perception and

Attention shows an f-test value of 3.22 which is less than the critical value of 3.48. This denotes

a not significant difference between Perception and Attention and Age. Further, Comprehension

shows an f-test value of 0.36 which is less than the critical value of 3.48. This denotes a not

significant difference between Comprehension and Age. On the other hand, Projection shows an

f-test value of 17.35 which is greater than the critical value of 3.48. This denotes a significant

difference between Projection and Age. Overall, the table reveals that there is no significant

difference between Perception and Attention and Age, and Comprehension and Age. This means

that we accept the null hypothesis and reject the alternative hypothesis. However, the result also

reveals a significant difference between Projection and Age. This means that we reject the null

hypothesis and accept the alternative hypothesis.

Table . Significant difference in One-way ANOVA based on Civil Status

Indicators f-test value

critical value Verbal Interpretation
1. Perception and 4.387374187
Attention 24.65685358 Significant
2. Comprehension 2.697257876 4.387374187 Significant
3. Projection 0.52644423 4.387374187 Not significant
Interpretation:

The table shows the significant difference of the indicators based on civil status.

Perception and Attention shows an f-test value of 24.66 which is greater than the critical value of

4.39. This denotes a significant difference between Perception and Attention and Civil Status.

Further, Comprehension shows an f-test value of 2.70 which is greater than the critical value of

4.39. This denotes a significant difference between Comprehension and Civil Status. On the

other hand, Projection shows an f-test value of 0.53 which is less than the critical value of 4.39.

This denotes a not significant difference between Projection and Civil Status. Overall, the table

reveals that there is a significant difference between Perception and Attention and Civil Status

and Comprehension and Civil Status. This means that we reject the null hypothesis and accept

the alternative hypothesis. However, the result also reveals a not significant difference between

Projection and Civil Status. This means that we accept the null hypothesis and reject the

alternative hypothesis.

Table . Significant difference in One-way ANOVA based on Educational Attainment

Indicators f-test value

critical value Verbal Interpretation
1. Perception and 3.105875239
Attention 20.07676824 Significant
2. Comprehension 6.104498183 3.105875239 Significant
3. Projection 6.471780875 3.105875239 Significant

Interpretation:

The table shows the significant difference of the indicators based on Educational Attainment.

Perception and Attention shows an f-test value of 20.08 which is greater than the critical value of

3.11. This denotes a significant difference between Perception and Attention and Educational

Attainment. Further, Comprehension shows an f-test value of 6.10 which is greater than the
critical value of 3.11. This denotes a significant difference between Comprehension and

Educational Attainment. On the other hand, Projection shows an f-test value of 6.47 which is

greater than the critical value of 3.11. This denotes a not significant difference between

Projection and Educational Attainment. Overall, the table reveals that there the three indicators

have a significant difference on Educational Attainment. This means that we reject the null

hypothesis and accept the alternative hypothesis.

Table . Significant difference in One-way ANOVA based on Years of Business

Indicators f-test value

critical value Verbal Interpretation
1. Perception and 4.387374187
Attention 33.34483482 Significant
2. Comprehension 0.218708858 4.387374187 Not Significant
3. Projection 50.34615057 4.387374187 Significant

Interpretation:

The table shows the significant difference of the indicators based on Years of Business.

Perception and Attention shows an f-test value of 33.34 which is greater than the critical value of

4.39. This denotes a significant difference between Perception and Attention and Years of

Business. Further, Comprehension shows an f-test value of 0.22 which is greater than the critical

value of 4.39. This denotes a significant difference between Comprehension and Years of

Business. On the other hand, Projection shows an f-test value of 50.35 which is greater than the

critical value of 4.39. This denotes a not significant difference between Projection and Years of

Business. Overall, the table reveals that there is a significant difference between Perception and

Attention and Years of Business and Projection and Years of Business. This means that we reject

the null hypothesis and accept the alternative hypothesis. However, the result also reveals a not
significant difference between Comprehension and Years of Business. This means that we accept

the null hypothesis and reject the alternative hypothesis.

Table . Significant difference in One-way ANOVA based on Source of Capital

Indicators f-test value

critical value Verbal Interpretation
1. Perception and 4.387374187
Attention 3.82705206 Significant
2. Comprehension 4.505340027 4.387374187 Significant
3. Projection 18.34464028 4.387374187 Significant

Interpretation:

The table shows the significant difference of the indicators based on Source of Capital.

Perception and Attention shows an f-test value of 3.83 which is lesser than the critical value of

4.39. This denotes a significant difference between Perception and Attention and Source of

Capital. Further, Comprehension shows an f-test value of 4.51 which is greater than the critical

value of 4.39. This denotes a significant difference between Comprehension and Source of

Capital. On the other hand, Projection shows an f-test value of 18.34 which is greater than the

critical value of 4.39. This denotes a significant difference between Projection and Source of

Capital. Overall, the table reveals that there is significant difference between the indicators and

Source of Capital. This means that we reject the null hypothesis and accept the alternative

hypothesis.
 Table . Significant difference in One-way ANOVA based on Starting of Capital

Indicators f-test value

critical value Verbal Interpretation
1. Perception and 4.387374187
Attention 8.672036886 Significant
2. Comprehension 0.776974268 4.387374187 Not Significant
3. Projection 11.82595089 4.387374187 Significant

Interpretation:

The table shows the significant difference of the indicators based on Starting of Capital.

Perception and Attention shows an f-test value of 8.67 which is greater than the critical value of

4.39. This denotes a significant difference between Perception and Attention and Starting of

Capital. Further, Comprehension shows an f-test value of 0.77 which is lesser than the critical

value of 4.39. This denotes a not significant difference between Comprehension and Starting of

Capital. On the other hand, Projection shows an f-test value of 11.83 which is greater than the

critical value of 4.39. This denotes a significant difference between Projection and Starting of

Capital. Overall, the table reveals that there is a significant difference between Perception and

Attention and Starting of Capital, and Projection and Starting of Capital. This means that we

accept the null hypothesis and reject the alternative hypothesis. However, the result also reveals a

not significant difference between Comprehension and Starting of Capital. This means that we

accept the null hypothesis and reject the alternative hypothesis.

Table . Significant difference in One-way ANOVA based on Average Monthly Net Income

Indicators f-test value

critical value Verbal Interpretation
1. Perception and 19.29640965
Attention 66.74751131 Significant
2. Comprehension 1.301304513 4.387374187 Not Significant
3. Projection 90.39786765 4.387374187 Significant
Interpretation:

The table shows the significant difference of the indicators based on Average Monthly

Net Income. Perception and Attention shows an f-test value of 66.75 which is greater than the

critical value of 19.30. This denotes a significant difference between Perception and Attention

and Average Monthly Income. Further, Comprehension shows an f-test value of 1.30 which is

lesser than the critical value of 4.39. This denotes a not significant difference between

Comprehension and Average Monthly Income. On the other hand, Projection shows an f-test

value of 90.40 which is greater than the critical value of 4.39. This denotes a significant

difference between Projection and Average Monthly Income. Overall, the table reveals that there

is no significant difference between Perception and Attention and Average Monthly Income and

Projection and Average Monthly Income. This means that we accept the null hypothesis and

reject the alternative hypothesis. However, the result also reveals a significant difference

between Comprehension and Average Monthly Income. This means that we reject the null

hypothesis and accept the alternative hypothesis.