| Section |
Variables |
Dimensions |
Questions |
|
| 1 |
General Questions |
- |
Demographic Questions |
1 - 6 |
| 2 |
(Accounting Information Systems) Independent Variables |
PE |
People |
7 - 11 |
| PI |
Procedures and Instructions |
12 - 16 |
||
| DA |
Data |
17 - 21 |
||
| SW |
Software |
22 - 26 |
||
| IT |
IT Infrastructure |
27 - 31 |
||
| IC |
Internal Controls |
32 - 36 |
||
| 3 |
Dependent Variable |
R |
(The Relevance of Financial Information) |
37 - 45 |