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 |