Variable | Dimensions/Elements | Literature | |
Independent Variables (Accounting Information Systems) | PE | People | [1] Abdallah, (2014) [35] Alzoabaie, (2001) [36] Aldaya, (2009) |
PI | Procedures and Instructions | ||
DA | Data | ||
SW | Software | ||
IT | IT Infrastructure | ||
IC | Internal Controls | ||
Dependent Variable | R | The Relevance | [15] Aljawhar, (2011) [22] Barth et al., (2001) [37] Alshami, (2009) [38] Beest et al., (2009) [39] Abuharb, (2009) |