N

Mean

Std. Deviation

Frequent reports

189

4.8622

.69822

Management of expenses

189

3.8672

1.18402

Adopting zero based budgeting

189

4.6216

.72984

Frequent budget and plan evaluation

189

4.0752

1.05828

Frequent assessment of going concern

189

4.3409

1.03899

Adopting activity based costing

189

4.2456

1.18823

Frequent fair value assessment of assets

189

4.4586

.87550

Re-evaluation of internal controls

189

3.9123

1.30897

Revenue recognition

189

4.5807

.79568

Valid N (listwise) Overall mean

189

4.124