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)