| 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) |