Second, there are only two criteria for which operating systems are not
evaluated better than planning systems at a 0.10 level of significance. With a
more rigid evaluation using a 0.05 level of significance, differences are detected
in five of the nine comparative measures. It is apparent that planning systems
generally receive a lower rating. It is interesting to note that the assessment of
the planning systems is significantly lower for the criteria rated most highly for
operating systems. Specifically, planning systems rate relatively lower in terms
of accuracy, information sharing, timeliness, availability, and formatted to
facilitate usage[35].