Professor Francis Ojaide, OON Department of Accounting ...

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ABSTRACT

THE EFFECT OF EFFORT EXPECTANCY ON COMPUTER-ASSISTED AUDIT TECHNIQUES

USAGE BY EXTERNAL AUDITORS IN NIGERIA

Professor Francis Ojaide, OONDepartment of Accounting, Faculty of Management

Sciences, University of Jos, Nigeria

Barnabas OnyejiakaAgochukwu, ACA, BSc, MScNigerian Civil Aviation Authority, Ikeja, Lagos Nigeria

Effort expectancy is a Unified Theory of Acceptance and Use of Technology(UTAUT) concept. External auditors' effort expectancy shows the extent to which an external auditor believes that computer-assisted audit techniques (CAATs) are easy to use. This study was, therefore, carried out to ascertain the effect of effort expectancy on CAATsusageby external auditors in Nigeria. The primary data used in the study was obtained through the administration of questionnaires. The population of the study is made up of 1074 audit firms out of which 168 was selected for the study. Kruskal-Wallis H-Test was used to test the hypotheses of the study. The findings of this study indicate that effort expectancy does not have significant effect on CAATsusageby external auditors in Nigeria. Thus, audit firms in Nigeria should use CAATs on the basis of “need to have”. Audit firms' policiesother than individual factorsshould determine the use of CAATsby audit firms in Nigeria. A firm policy of recruiting audit staff and training them to suit the individual factorsCAATs policy of a firm is better than deploying the techniques on the basis of the information technology skills of individual audit staff.

Keywords: Audit firms Effortexpectancy, Technology, Organisation and Environment.

IJMSR Vol. 3 No. 1193

1.0 INTRODUCTION computerisation of accounting information The rising tendency of clients' deployment of system and the attendant disadvantage of computerised accounting information systems auditing around the computer, the use of poses a challenge to external auditors in the CAATs in the audit of financial statements is manual execution of their functions. This is not a wide spread practice (Braun & Davis, because it is difficult to audit financial 2003; Sheik, 2005; Mansour, 2016; statements produced by such systems and Mohammed, Kamil& Noor, 2017).express appropriate opinion without automating the audit process (Randle, 2003; According to Rosli, Yeowand Siew (2012), Cerullo&Cerullo, 2003; Ion-Lungu, 2007). individual auditor'seffort expectancytend to Thus, ashiftfrommanualto automated audit of affect the use of CAATs. Effort expectancy is a financial statements becomes inevitable Unified Theory of Acceptance and Use of because according to Mauldin and Ruchala Technology (UTAUT) concept. External (1999), “technology is a pervasive and growing auditors' effort expectancy shows the extent to component of accounting tasks and has been which an external auditor believes that shown to change work processes” (p. 328). CAATsare easy to use. The application of

UTAUTin the study of CAATs usage is an The use of manual auditing in a computerized established phenomenon in the literature. The accounting information system results in work of Ebimobowei, Ogbonna and Enebraye auditing around the computer. Auditing around (2013) is theonly publicly available the computer is usually labour intensive, researchinthe application of CAATsby external tedious, time-consuming, prone to human auditors in Nigeria that used UTAUT. errors, results in loss of audit trail, encourages audit and reporting lags (Newton & Ashton, Thus, the objective of this study is to examine 1989) as well as reduces the confidence of the effect of effort expectancyonCAATs usage stakeholders in such audited financial by external auditors in Nigeria. Therefore, the statements (Usmani&Faheem, 2010).It also following research question is asked: “does calls the competence of the auditorto question. effort expectancy affect external auditors' use In Bancrot v. Indemnity Insurance Co(1963) it of CAATs in Nigeria?” Sequel to the above, the was ruled that for a Certified Public Accountant following hypothesis was formulatedto be considered reasonably competent, he or H 1: Effort expectancy does not have oshe needs to adopt the same procedures that are

any significant effect on now practised by the profession. In response to

external auditors' use of the ruling, Lanza (2007) averred that “… any

CAATs in Nigeria.auditor not complying would be seen in a juror's eyes as one not keeping pace with the

The findings of this study shall be of benefit to profession. The same is true with the use of researchers, standard setters, accounting computer-assisted audit techniques (CAATs)” professional bodies, software developers, (p. 2). policy makers, audit practitioners and their

clients. The use of CAATsaids audit work and makes audited financial statements command high 2.0 LITERATURE REVIEWconfidence of stakeholders (Cash, Bailey Conceptual framework&Whinston, 1977; Fischer & McAllister, Effort expectancy is the principal concept of 1993). However, despite the increase in clients' this study.It is the degree of ease a prospective


THE EFFECT OF EFFORT EXPECTANCY ON COMPUTER-ASSISTED AUDIT TECHNIQUES USAGE BY EXTERNAL AUDITORS IN NIGERIA

individual do so in an indirect way by user of information technology associates influencing the individual's attitude or with the use of the system he or she is subjective norms (Davis, Bagozzi&Warshaw, considering using. Ease-of-use characteristics 1989). In a meta-analysis on the application of of a technology positively affect user's the theory of reasoned action, Sheppard, behavioural intention to use a system and Hartwick and Warshaw (1988) found that the consequently it would influence the system's model can predict the choices that a person actual usage (Venkatesh et al., 2003). This would likely make when facing differenct connotes that an external auditor with positive alternatives. effort expectancy concerning the use of

cmputer-assisted audit techniques is likely to (b) Social cognition theory use CAATs. This is the concept upon which the Bandura (1986) postulated the social cognition hypothesis of this study is predicated. theorywhich analyzes social diffusion of new styles of behaviour in terms of the psycho-Theoretical Framework social factors governing their acquisition and The theoretical framework of this study is adoption as well as the social networks through formulated around UTAUT which was which they spread and are supported. Under propounded by Vankatesh et al. (2003). social cognition theory, if an auditor is in a UTAUT is a consolidation of the Theory of social network of external auditors who use Reasoned Action, Social Cognition Theory, CAATs, he or she will also be influenced to use Technology Acceptance Model, Theory of them. This may be likened to a case of peer Planned Behaviour, Innovation Diffusion group pressure.Theory, Model of Personal Computer

Utilization and Motivational Model. (c) Technology acceptance model Technology acceptance model was (a) Theory of reasoned action propounded by Davis (1989) on the premise The theory of reasoned action was formulated that actual system usage (that is, behaviour) is by Fishbein and Ajzen (1975) topredict and directly influenced by behavioural intention to explain human behaviour. It argues that the use it. It is predicated on two major concepts intention to perform or not to perform a given popularly referred to as perceived usefulness behaviour influences an individual's target

behaviour and that the behavioural intention of and perceived ease of use (Davis, a person is determined by both attitude towards Bagozzi&Warshaw, 1989). While perceived behaviourand subjective norm. Thus, the usefulness connects a user's perception on how attitude of a person towards a behaviour is useful the technology will be, perceived ease of determined by his beliefs on the consequences use connotes the user's perception on how easy of this behaviour and his evaluation of these it would be to use the technology. Thus, consequences. However, beliefs are defined by external auditors are likely to use CAATswhich a person's subjective probability that they perceive are useful to them and are easy to performing a particular behaviour will produce use in the performance of their audit specific results. This model, therefore,

assignment. The difference between suggests that external stimuli influence

technology acceptance model and the theory of attitudes by modifying the structure of the

reasoned action is that Technology acceptance person's beliefs (Fishbein&Ajzen, 1975).

model postulates that behavioural intention is Furthermore, this theory suggests that all other jointly determined by perceived usefulness and factors which determine the behaviour of an



ease of use whilethe theory of reasoned action and at what rate new ideas and technologies spread through cultures. It is made up of the argues that it is jointly determined by following six components: innovation subjective norm and attitude. Technology characteristics, individual user characteristics, acceptance modelmodel was applied by adopter distribution over time, diffusion Anderson (1997) in a study on clearing the way networks, and innovativeness and adopter for physicians' use of clinical information categories as well as the individual adoption systems. Hu, Chan, Liu Sheng and Tam (1999) process. The process of innovation diffusion is also applied it in their examination of determined by uncertainty reduction behaviour technology acceptance model with regards to amongst potential adopters during the physician acceptance of telemedicine introduction of technological innovations. technology. Innovations usually bring about new ways of dealing with routine problems. However, (d) Theory of planned behaviouruncertainty as to whether the new ways will be Ajzen (1991) propounded the theory of better than existing ways presents challenges to planned behaviourwhich argues that a person is the adoption process. In the study of the likely to behave in a certain way if adoption of spreadsheet software Brancheau thebehaviour is considered positive and so and Wetherbe (1990) tested the innovation significant that it is expected of such a person diffusion theoryin the context of end-user because behaviour can be deliberate and computing and found that though innovations planned. It extended the theory of planned typically offer its adopters novel ways of behaviour by introducing the concept of dealing with day-to-day problems, the perceived behavioural control. Perceived uncertainty as to whether the new ways will be behavioural control is a person's perception of superior to existing ones presents a the availability or otherwise of relevant considerable obstacle to the adoption process. resources, skills or opportunities required to Hence, external auditors will use CAATsif they make use of an information system. The are certain that CAATs will be superior to theory argues that the intention to perform a manual techniques. behaviour determines the behaviour.

Therefore, attitude toward behaviour, Model of personal computer utilization subjective norm and perceived behavioural The model of personal computer utilization is control determine the intention to perform. an adaptation of the theory of reasoned action Under the theory of planned behaviouran by Thompson, Higgins and Howell (1991). It auditor would use CAATs if he or she considers highlights the factors that influence the use of their use positive and so significant that it is personal computers. The model suggests that expected of him by stakeholders to do so. prior experience with an information technology is an important factor to consider (e) Innovation diffusion theory when developing, testing or applying models Rogers (2003) popularized the innovation of information adoption and use. It also diffusion theory which he first introduced in highlights the importance of emphasizing 1962. Jeyaraj , Rottman and Lacity applicability of the information technology to (2006)referred to the theory in their review of the current job and professional development the predictors, linkages and biases in early in the adoption process, with more information technology innovation adoption. emphasis on future benefits as experience is Innovation diffusion theoryexplains how, why



gained. Thus, if external auditors have prior certain age bracket, with a given level of experience and willingness to volunteer to use experience in the use of information an information system would use it so long as technology they would be well disposed their intention and behaviour towards such towards the use of computer-assisted information system are positive. Thus, Czaja information techniques.(2005) posited that older people have greater difficulty in adapting to information (f) Motivational model technology than younger people. Davis, Bagozzi and Warshaw (1992)

propounded the motivational modelin their The theoretical framework of this study is study of extrinsic and intrinsic motivation to formulated around UTAUT because it is a use computers in the work place.Itsubmits that consolidation of the Theory of Reasoned people develop attitudes and intentions aimed Action, Social Cognition Theory, Technology at learning how to use a new technology before Acceptance Model, Theory of Planned attempting to use it. Such attitudes and Behaviour, Innovation Diffusion Theory, intentions may be ill-informed, lacking in Model of Personal Computer Utilization and conviction or may occur only after preliminary Motivational Model. Furthermore, UTAUT attempts to learn how to use the technology has gained wide acceptance in literature as the evolve. Thus, actual usage may not be the most robust theory on the acceptance and use of resultant effect of such attitudes and intentions. technology.In that vein, external auditors who develop

positive attitude and intentions aimed at EMPIRICAL STUDIES learning how to use CAATsend up using them. Literature of empirical studies on the use of CAATsthat explored the use of UTAUTis (g) Unified Theory of Acceptance and extensive. In recognition of the various Use of Technology(UTAUT)

Vankatesh et al. (2003) propounded the theories on why individuals and organisations UTAUT. The theory explains the four main adopt information technology,Mahzan and concepts of user intention to use an information Lymer (2008) examined the adoption of system and subsequent usage. Those concepts computer-assisted audit tools and techniques are performance expectancy, effort expectancy, (CAATTs) by internal auditors. A combination social influence and facilitating condition. The of Likert scale styled questionnaire and case theory posits that performance expectancy, studies were used to collect the research data. effort expectancy and social influence are the

The inclusion of UTAUTconcept of effort main determinants for behavioural intention,

expectancy in their questionnaire is the first while facilitating condition is the direct

documented attempt at the application of determinant of usage behaviour. Vankatesh et UTAUTto accounting research.The sample al. (2003) further argued that the impact of the size was made up of 46 members of the Institute above concepts on technology usage intention of Internal auditors in The United Kingdom, 8 andbehaviour are mediated by age, gender, internal auditors from different organisations in experience and voluntariness of use.the The United Kingdom and 2 internal Therefore, given the intention to use auditors from Malaysia. Cronbach's Alpha was information systems and the subsequent used to measure the reliability of the scale. behaviour of the user, such user's age, gender,

experience and voluntariness, to a great extent, Furthermore, Kaiser Meyer Olkin measure of affects his or her intention and subsequent sampling adequacy and Bartlett's Test of usage of the information system. Those in



Sphericity were employed to determine the and that the acceptance of audit technology appropriateness of running factor analysis on could be evaluated from every aspect of

individual, technology, organization and the data. For the purpose of analyzing the external environment (I-TOE). However, the factors that influence internal auditors' study did not state the data analysis instrument motivation to adopt CAATs,Cronbach's Alpha used. Hence, its empiricism cannot be and Factor Analysis were used to test the four determined.research questions explored for the study. The

study found that most of the respondents used Ebimobowei et al. (2013) applied UTAUT in generalised audit software. Furthermore, the their empirical survey of external auditors' study suggests that the three top factors that usage of computer-assisted audit tools and influence the respondents' decision whether or techniques in audit practice in the Niger Delta not to continue using CAATs are the ability to Area of Nigeria. Data was collected from train employees on the software usage, primary and secondary sources using scholarly compatibility of the software with other books, journals and Likert scale styled departments' systems and the ability of the questionnaire of three sections containing software to meet the data manipulation needs of thirty seven questions. The data collected was the audit department. The researchers aligned analyzed using relevant descriptive statistics, with Coderre (2005) in emphasizing CAATTs diagnostics tests, Augmented Dickey-fuller as against CAATs. The low response received and multiple regressions. The result of the from the respondents makes the data used in the study, which was at individual other than firm study less representative of the true value. In level, revealed that performance expectancy,

the light of this, an empirical study is needed to effort expectancy, facilitating condition and

complement the findings of the study. social influence were positively associated at 0.05 level of significance to the usage of

Rosli et al. (2012) studied the factors computer-assisted audit tools and techniques

influencing audit technology acceptance by by accounting firms. The work also found that

audit firms. The study applied UTAUT and accounting firms that audit companies with

Individual-Technology-Organizat ion-advanced accounting information systems use

Environment (TOE) framework to investigate computer-assisted audit tools and techniques.

the acceptance of CAATTs in audit firms. The Such clients with complex accounting

study went further to develop an I-TOE model information motivate external auditors to

which stands for Individual-Technology-acquire more knowledge and skills in computer

Organization-Environment. I-TOE is a audit. Furthermore, the findings of the study

combination of UTAUT and TOE framework revealed that external auditors' adoption of

with the “I” representing “individual”. The CAATs is driven by both financial and other

“individual” comprises of UTAUT concepts of individualistic perceptions. However, the study

individual auditor's performance expectancy, is only limited to the Niger Delta Area of

effort expectancy, social influence and Nigeria. Though the findings of the study are

facilitating condition. The study tested fourteen in consonance with the findings of previous

hypotheses and found that owners, managers as studies (Janvrin et al., 2009; Mahzan&Lymer,

well as supervisors are the individuals in firms 2008), there is no indication of how the

that influence audit technology adoption secondary data obtained was analysed.

decision. The study also found that audit firms are also influenced by their social environment



Variables Cronbach’s Alpha Effort Expectancy and External Auditors' Use of CAATs . 0.894

Table 1:Reliability Coefficient of Research Measures (Cronbach's Alpha)

Source: Field work, 2015.

In an investigative study into the perceived In Nigeria, Ebimobowei et al. (2013) surveyed CAATsusage by accounting firms in the Niger factors precluding external auditors from Delta Area. usingCAATsand continuous auditing, Tumi The paucity of empirical studies in Nigeria on (2013) collected data from different sources the determinants of the use of CAATsthat and analysed them both quantitatively and explored the use of UTAUTis the dominant qualitatively. The sources include internal gap that necessitated this study on the effect of auditors of banks as well as oil and gas effort expectancy on CAATs usage by external companies in addition to a sample of academic auditors in Nigeria. OtherNigerian empirical

staff in accounting, stock broker agents and s tudieson the use ofCAATsdid not

external auditors who were willing to be focusedontheir application infinancial audit. interviewed.Spearman rank correlation coefficients and qualitative analysis were used 3.0 METHODOLOGYto test the research hypotheses. The study The population of the study is made up of 1074 found that lack of facilitating condition as well audit firms from which a sample of 168 audit as high costs are the major factors precluding firms was chosen using proportionate external auditors from using CAATs. The stratified random sampling method. study was at individual level. Likertscales styled questionnaires were sent to

the most senior audit staff of the sample audit In line with the foregoing, globally the firms. However, the number of questionnaire application of technology in the audit process retrieved is 127 which indicates a response rate has been empirically studied and publicly of 76%. The reliability of the data collection documented in The United Kingdom, The instrument was tested using Cronbach's alpha United States of America, Malaysia, Iran, measure of reliability as shown in Table 1. Libya and Nigeria. Lovata (1990) This was compared with Nunnally and studiedCAATs usage in external auditing in Beanstein (1994) standard value of 0.70. The The United States of America. Ahmad and validity of the instrument was tested using Kamarudin (2003) surveyed CAATs usage in Kaiser Meyer Olkin measure of validity and Malaysia. Mahzan and Lymer (2008) also Bartlett's Test of Sphericity as shown in Table examined CAATsadoption in The United 2. The KMO was compared with a standard Kingdom. Furthermore, Mansonetal. (1998) parameter of 0.5 value. The Bartlett's Test of studied the use of CAATs in both The United Sphericity was carried out with the probability Kingdom and The United States of America. of obtaining the observed result (p-value) < 0.0 Asgari et al. (2013) examined the barriers to as a parameter. Thereafter, principal CAATsusage in Iran. Tumi (2013) component of factor analysis was ascertained investigated the perceived factors precluding as shown in Tables 3.external auditors from using CAATsin Libya.



Variables Kaiser Meyer Olkin Bartlett’s Test

of SphericityEffort Expectancy and External Auditors' Use of CAATs .

0.830

0.000

Field work, 2015.

Table 2:Validity Coefficient of Research Measures (Kaiser-Meyer Olkin) Bartlett's Test of Sphericity

Source:

Table 3:Rotated Component Matrix for Effort Expectancy and External Auditors' Use of CAATs

Rotated Component Matrixa

Component 1

2

If an External Auditor finds CAATs easy to use, he or she will use them.

.798

An External Auditor will use CAATs if he or she finds them to be user friendly.

.960

If an External Auditor finds that with little training an auditor can use CAATs ,

he or she will use them.

.934

Eigen Value

1.894

0.798

Variance %

18.94

7.98

Cumulative %

18.94

26.92

Extraction Method: Principal Component Analysis.

Rotation Method: Varimax with Kaiser Normalization. a

a. Rotation converged in 3 iterations.

Source:

Field Survey, 2015.

The coefficient in Table 1 is 0.894. This is at The data for this study were analysed using the acceptable level of reliability as it is greater Kruskal-Wallis H Test method of data analysis. than the recommended standard of 0.7 thereby The Kruskal-Wallis H Test method was chosen suggesting that the instrument is reliable. From because the primary data to which it applies Table 2, the Kaiser Meyer Olkin value is greater were measured on ordinal scale and based on than 0.50. The result also shows that the frequencies. The Kruskal-Wallis H-Test is Bartlett's Test of Sphericity is significant at p- defined by the expression:value < 0.0. Thus, since the Kaiser Meyer Olkin value is above 0.50 and the Bartlett's Test of Sphericity is also significant at 0.0, the research instrument is deemed to be valid.

In addition to the above, Table 3 reveals that the relationship between effort expectancy and external auditors use of CAATsis explained by the following constructs: “An External Auditor will use CAATsif he or she finds them to be user friendly” and “If an External Auditor finds that with little training an auditor can use CAATs, The hypothesis, which was non-directional he or she will use them”. hypotheses, was tested at 95% confidence

Where:

= Kruskal-Wallis

=

Total sample across all groups

=

Number of groups

=

Sample size for each group

=

Sum of ranks for each group

12, 3

=

Constants

(Keller &Warrack, 2003).



limit, that is, 5% level of significance. This was valid; therefore not due to chance. Thus, if p < 0.05, the result/relationship is statistically the basis for accepting or rejecting the significant. Hence, the standard rule applies: hypothesis. For the purpose of hypothesis reject the null hypothesis if p < 0.05.testing, the degree of freedom df is defined as:

df = k = 1 The dependent and independent variables of Where k = Number of sample groups. the hypothesis of this study are hereby briefly The Kruskal-Wallis H Test value for the defined. The dependent variable is external hypothesis was computed by the computer auditors' use of CAATs while effort expectancy using Megastat 7.25. is the independent variable.

As a general rule, if the calculated Kruskal-4.0 DATA PRESENTATION, ANALYSIS Wallis H Test value = 0 and p-value < 0.05, AND INTERPRETATIONthen we fail to reject the null hypothesis and Presentation of Dataconclude that the variables are independent The percentages, mean and standard deviation and there is no relationship between them; the of responses obtained from respondents in larger the Kruskal-Wallis H Test value respect of the hypothesis of this study are (anything above 0), the less likely it is that the presented in Table 1.result is due to chance; and the smaller the p

value the more likely it is that the findings are

Table 4: Descriptive Statistics for Variables in Effort Expectancy andExternal Auditors' Use of CAATs

Questions

Strongly Agree

Agre

e

Nei

ther

A

gre

e nor

Dis

agre

e

D

isag

ree

S

trongly

D

isag

ree

Mea

n

Sta

ndar

d

Dev

iati

on

If an External Auditor finds CAATs easy to use, he or she will use them.

34

(26.8%) 26

(20.5%) 27

(21.3)% 27

(21.3)% 13

(10.2%) 2.122

1.344

An External Auditor will use CAATs if he or she finds them to be user friendly.

36

(28.3%) 49

(38.6%) 9

(7.1%) 20

(15.7%) 13

(10.2%) 2.483 1.342

If an External Auditor finds that with little training an auditor can use CAATs, he or she will use them.

32 (25.2%)

48 (37.8%)

11 (8.7%)

18 (14.2%)

18 (14.2%)

2.312 1.350

Source: Field Work, 2015 the respondents disagree that if an External Auditor finds CAATs easy to use, he or she

The data in Table 4 shows the percentage, will use them. At mean value of 2.122 and mean and standard deviation scores of the standard deviation of 1.344. At mean responses. The response pattern shows that scores of 2.483 with standard deviations of



1.342 the respondents disagree that an Findings External Auditor will use CAATs if he or Based on the hypotheses of this study, the she finds them to be user friendly. With a following are the findings:mean score of 2.312 and standard (1) Effort expectancy does not have any deviations of 1.350 the respondents agree significant effect on external auditors' that if an External Auditor finds that with use of CAATsin Nigeria. In essence, little training an auditor can use CAATs, he Nigerian external auditors' belief or she will use them. that CAATsare easy to use does not

affect their use of CAATs.Analysis of Data (2) The above finding does not agree with The hypothesis of this study was tested at at the finding of Rosli et al. (2012) 95% level of significance(that is, a = 0.05) which holds that effort expectancy using Kruskal-Wallis H Test. Thus, the affects auditors' use of CAATs. result of the Kruskal-Wallis H-test for the hypothesis is presented in Table 4. 5.0 CONCLUSION AND

RECOMMENDATIONThe findings of this study are not in line with UTAUT concept of effort expectancy which Mahzan and Lymer (2008) as well asRosli et al. (2012) found to affect the use of CAATs.The rejection of the hypothesis of this study indicates that individual factors do not necessarily affect the decision of audit firms to use or not to use CAATsin Nigeria. This is understandable because audit firms adhere to “need to have” principle vis-à-vis clients accounting information system. Moreover, firm's policies are based on the visions and missionsof the firms in question and not on From the result in the table, the calculated the technology skills of prospective staff value of H is greater than 0 (2.744) but the whose job mobility may not be p-value is greater than 0.05 (0.2536), so predictable.These findings also buttress there is 25% chance that the relationship the fact that if the use of CAATs by a firm is between effort expectancy and external leveraged on individual factors there auditors' use of CAATsin Nigeria occurred would be severe consequence if there is by chance. Therefore we fail to reject the labour turnover. Therefore, whenCAATs null hypothesis and conclude that effort usage is a firm policy there is the likelihood expectancy does not have any significant of their sustained application in the audit of effect on external auditors' use of CAATsin clients' financial statements.Nigeria.

Table 4. Kruskal-Wallis H Test Median

n

Avg. Rank

3.00

127

178.72

CAATs are easy to use4.00

127

200.26

CAATs are user friendly

4.00

127

194.03

CAATs require little training4.00

381

Total

2.744

H (corrected for ties)2

d.f..2536

p-value

multiple comparison values for avg. ranks33.09

(.05)

40.57 (.01)



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http://econpapers.repec.org/scripts/redir.pf?u=http%3A%2F%2Fdx.doi.org%2F10.1287%2Fmnsc.35.8.982;h=repec:inm:ormnsc:v:35:y:1989:i:8:p:982-1003

http://onlinelibrary.wiley.com/doi/10.1111/j.1559-1816.1992.tb00945.x/abstract

http://www.maxwellsci.com/print/rjaset/v6-187-195.pdf

http://www.academia.edu/3308939/Modern_Approaches_In_The_Industrial_Maintenance_Management_-_The_Conditional_Type_Maintenance

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