| Variables | Factor | Instruments | Cronbach’s α |
| Independent Variables | Factor I-1 | Planning and Analysis Stage | 0.947 |
| Factor I-2 | Design Stage | 0.952 | |
| Factor I-3 | Application Stage | 0.897 | |
| Factor I | Overall Reliability of the Participation Extent of Accountants in the Development of Computerized Accounting Information Systems | 0.962 | |
| Dependent Variables | Factor D-1 | System Quality | 0.868 |
| Factor D-2 | Satisfaction of Accountants | 0.856 | |
| Factor D-3 | System Use | 0.815 | |
| Factor D | Overall Reliability of Success of the Performance of Computerized Accounting Information Systems | 0.916 | |
| All Variables | All Factors | Overall Reliability | 0.940 |