This resulted in a sample of 476. We contacted
respondents a maximum of four times (three were by e-mail
and the last contact was by mail) and received 265 responses. Six responses were incomplete and eliminated
from the testing, leaving a response rate of 54%. We averaged the 15 responses received from duplicate plants, leaving a test sample of 244. The large majority of the
respondents had accounting and finance backgrounds, with
titles of controller, CFO, and VP of finance