Challenges | Frequency | Percent |
Cost constraint | 92 | 58.2 |
Inadequate accounting skills | 8 | 5.1 |
Family involvement | 11 | 7.0 |
Non-availability of skills personnel | 13 | 8.2 |
It is difficult to maintain the system | 34 | 21.5 |
Total | 158 | 100.0 |