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