The t-test is a statistical test used to determine if there is a significant difference between the means of two groups or samples (Kim, 2015: 540). It is based on the t-distribution, which is similar to the normal distribution but has slightly heavier tails.
The theoretical background of the t-test is rooted in the concept of sampling distributions and the Central Limit Theorem (Livingston 2004: 59-60). The Central Limit Theorem states that when independent random samples are drawn from a population with a finite mean and standard deviation, the distribution of the sample means approaches a normal distribution as the sample size increases, regardless of the shape of the population distribution. This is the case even if the population itself does not follow a normal distribution.
The t-test uses the t-distribution to compare the means of two groups by estimating the standard error of the difference between the sample means. The formula for the t-statistic is:

where x1 and x2 are the sample means of the two groups, and SE is the standard error of the difference between the means. The standard error takes into account the variability within each group and the sample sizes. The t-statistic measures the difference between the sample means in terms of standard error units.
The t-distribution is used because, in practice, we often do not know the population standard deviation and need to estimate it from the sample data. The t-distribution accounts for the added uncertainty in the estimation of the standard deviation by incorporating the degrees of freedom, which is based on the sample sizes of the two groups.
The degrees of freedom determine the shape of the t-distribution and affect the critical values used to determine statistical significance. For independent samples t-tests, the degrees of freedom are calculated as the sum of the sample sizes minus two.
By comparing the calculated t-value to the critical values from the t-distribution, we can determine if the observed difference in means is statistically significant. If the calculated t-value exceeds the critical value at a chosen significance level (e.g., 0.05), we reject the null hypothesis and conclude that there is a significant difference between the means of the two groups (Liu & Wang, 2021: 266).
Overall, the t-test provides a statistical framework for comparing means and evaluating the significance of differences between two groups, taking into account the sample sizes and the inherent variability within the data.
Example 1: Comparing the Mean Heights of Two Groups
Suppose you are interested in comparing the mean heights of two groups: Group A and Group B. You collect height measurements from a sample of individuals from each group. Group A consists of 30 participants, and Group B consists of 35 participants.
To analyze the data using a t-test, you would calculate the mean height of each group (Group A mean height and Group B mean height) and also calculate the standard deviation for each group. Then, you would perform a two-sample t-test to determine whether there is a significant difference in the mean heights between the two groups. If the p-value is below a predetermined significance level (e.g., 0.05), you can conclude that there is a significant difference in the mean heights, indicating that the two groups differ in average height.
Example 2: Evaluating the Effectiveness of a New Treatment
Let's say you are evaluating the effectiveness of a new treatment for a specific medical condition. You randomly assign 50 patients to two groups: Group A receives the new treatment, and Group B receives a placebo. After a specified treatment period, you measure a relevant outcome variable, such as pain intensity.
To analyze the data using a t-test, you would calculate the mean pain intensity for each group (Group A mean pain intensity and Group B mean pain intensity). Then, you would perform an independent samples t-test to determine whether there is a significant difference in the mean pain intensity between the two groups. If the p-value is below a predetermined significance level (e.g., 0.05), you can conclude that there is a significant difference in pain intensity, suggesting that the new treatment has an effect on reducing pain compared to the placebo.
In both examples, the t-test allows you to compare the means of two groups and determine whether there is a significant difference between them. It is commonly used when you have two independent groups and want to evaluate whether there is evidence to support a meaningful difference between their means.