Statement | Mean | Std. Deviation | Coefficient of Variation (percent) |
System for recording sales | 3.19 | 1.186 | 37.179 |
System for recording purchases daily | 3.42 | 1.179 | 34.474 |
System for recording expenses and payments | 3.09 | 1.18 | 38.188 |
Maintains records for costing its goods and services | 2.95 | 1.094 | 37.085 |
Accounting system generates information | 2.85 | 1.014 | 35.579 |
Recognizes accounting function | 2.88 | 0.981 | 34.063 |
Measures to manage costs effectively | 2.83 | 0.897 | 31.696 |
Use of information for decision making | 2.83 | 0.926 | 32.721 |
Records generated through computer system | 1.51 | 1.126 | 74.570 |
Records kept are manual | 3.76 | 1.300 | 34.574 |
No need to maintain records | 1.73 | 0.89 | 51.445 |
Proper maintenance of records is costly | 2.12 | 0.848 | 40.000 |
Owner records off memory | 2.07 | 0.882 | 42.609 |
Uses accounting systems commonly used | 2.45 | 0.935 | 38.163 |
Enterprise too small to maintain records | 1.75 | 0.833 | 47.600 |
In built systems of checks and balances | 2.83 | 0.901 | 31.837 |
Maintains s system for accounting for its taxes | 2.39 | 0.950 | 39.749 |
Observes KRA requirements | 2.45 | 1.091 | 44.531 |
Enterprise has a record for all enterprise assets | 2.15 | 1.406 | 65.395 |
Aggregate Scores | 2.592 | 1.080 | 41.656 |