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Table 3: Correlation results service delivery. A correlation analysis was conducted to examine the relationship between the competence and independence of accountants and accountancy service delivery. Correlation Analysis of Variables between the independence of accountants and accountancy services delivery. The p-value for the est is 0.000, which is less than 0.01. This implies hat the result obtained for the correlation between ID and ASD is significant (using a 1% significance evel). Thus, there is a significant and positive relationship between the independence of accountants and the services they deliver. The correlation results between the competence of

Table 3 Correlation results service delivery. A correlation analysis was conducted to examine the relationship between the competence and independence of accountants and accountancy service delivery. Correlation Analysis of Variables between the independence of accountants and accountancy services delivery. The p-value for the est is 0.000, which is less than 0.01. This implies hat the result obtained for the correlation between ID and ASD is significant (using a 1% significance evel). Thus, there is a significant and positive relationship between the independence of accountants and the services they deliver. The correlation results between the competence of

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Accountant Competence and Independence in Providing Accountancy Services to Small and Medium-Sized Entities: Evidence from a Developing Economy Perspective Ibrahim Anyass Ahmed’, Prince Dacosta Anaman?’, Emmanuel Aidoo!& Gloria Ama Dzakah?
Accountant Competence and Independence in Providing Accountancy Services to Small and Medium-Sized Entities: Evidence from a Developing Economy Perspective Ibrahim Anyass Ahmed’, Prince Dacosta Anaman?’, Emmanuel Aidoo!& Gloria Ama Dzakah?
Table 1: Demographic information of respondents From Table 1, it can be realised that the majority of the respondents who took part in the study were males, representing 54.8%, with females being the minority of the respondents, representing 45.2%. Also, it can be observed that most of the respondents are degree holders, representing 40.3%. Respondents with Master’s degrees, Doctorate and Professional Certificate holders accounted for 27.3%, 16.1 and 16.4%, respectively. Moreover, it can be observed that the majority of the respondents have been handling accountancy services in the organisation for one to five years, representing 49.4%. Respondents who had less than a year, six to ten years, and more than ten yea experience in handling accountancy services accounted for This section of the study presents the survey respondents’ profiles. The biographic data reflects
Table 1: Demographic information of respondents From Table 1, it can be realised that the majority of the respondents who took part in the study were males, representing 54.8%, with females being the minority of the respondents, representing 45.2%. Also, it can be observed that most of the respondents are degree holders, representing 40.3%. Respondents with Master’s degrees, Doctorate and Professional Certificate holders accounted for 27.3%, 16.1 and 16.4%, respectively. Moreover, it can be observed that the majority of the respondents have been handling accountancy services in the organisation for one to five years, representing 49.4%. Respondents who had less than a year, six to ten years, and more than ten yea experience in handling accountancy services accounted for This section of the study presents the survey respondents’ profiles. The biographic data reflects
Table 6: Coefficients influence on the variable ASD concurrently. 335.090, and the error probability is 0.000. This significance level of 0.01. Thus, CA somewhat favourably impacts ASD. The regression coefficient anf acrenintant indenendenre ic (1) 20Q and the significance level of 0.01. Thus, CA somewhat Table 6 shows that the regression coefficient of an accountant’s skill is 0.326 and the t statistic is 6.083
Table 6: Coefficients influence on the variable ASD concurrently. 335.090, and the error probability is 0.000. This significance level of 0.01. Thus, CA somewhat favourably impacts ASD. The regression coefficient anf acrenintant indenendenre ic (1) 20Q and the significance level of 0.01. Thus, CA somewhat Table 6 shows that the regression coefficient of an accountant’s skill is 0.326 and the t statistic is 6.083
Table 5: ANOVA
Table 5: ANOVA
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