| Official Responsible | Frequency | Percent |
| Account’s clerk | 25 | 28.4 |
| A professional accountant | 8 | 9.1 |
| Owner of business | 8 | 9.1 |
| Use of accounting software | 11 | 12.5 |
| Consultant | 36 | 40.9 |
| Total | 88 | 100.0 |