It can be seen in Table 5 that the two alignment groups differ significantly in terms of owner/manager accounting knowledge. The difference is significant at the 95% level. The results suggest an association between the degree of AIS alignment and owner/manager knowledge of financial and managerial accounting techniques. A closer examination of the results also reveals some very interesting patterns. It is observed that the group
means of owners/managers that are knowledgeable in IT and accounting for the aligned group is higher than that
of the not-aligned group