Table 1 Frequency table for variables... | Emerald Publishing

Table 1

Frequency table for variables C1, C2, C3, C4, and O

Condition	Question	Yes	No	Yes %	No %
C1	Do public sector accounting managers make decisions based on the accrual-based financial statements?	16	25	39%	61%
C2	Have you ever received requests for information on accrual-based schemes from stakeholders?	24	17	59%	41%
C3	Do the income statement and the balance sheet (accrual accounting) provide a true, fair, and accurate representation of the municipality’s state of health?	23	18	56%	44%
C4	Are the annual accrual-based reports comparable with those of other local authorities?	34	7	83%	17%
O	Do you think it would be useful to move from the current modified cash accounting system to a full accrual accounting system?	21	20	51%	49%

Condition	Question	Yes	No	Yes %	No %
C1	Do public sector accounting managers make decisions based on the accrual-based financial statements?	16	25	39%	61%
C2	Have you ever received requests for information on accrual-based schemes from stakeholders?	24	17	59%	41%
C3	Do the income statement and the balance sheet (accrual accounting) provide a true, fair, and accurate representation of the municipality’s state of health?	23	18	56%	44%
C4	Are the annual accrual-based reports comparable with those of other local authorities?	34	7	83%	17%
O	Do you think it would be useful to move from the current modified cash accounting system to a full accrual accounting system?	21	20	51%	49%

Source(s): Authors’ elaboration