| DACC | Discretionary accruals | Residuals of the absolute values of modified Kim et al. (2012) | Kim et al. (2012) |
| PP | Procurement planning | Proportion of procurement planning steps followed over the total five steps | Shehu (2020) |
| EP | Electronic procurement | Dichotomy – for e-purchase 1 otherwise 0 | Miko and Abbas (2020) |
| PLC | Procurement legislation compliance | Proportion of compliance with the three acceptable procurement procedures principles for selection process | Shehu (2020) |
| OSG | Outsourcing | Outsource procurement 1 otherwise 0 | Miko and Abbas (2020) |
| PSC | Procurement staff competency | Dichotomy – presence of professional HOD of procurement 1 otherwise 0 | Shehu (2020) |
| SSP | Strategic supplier relationship | Dichotomy – supplier maintained for 5 years is 1 otherwise 0 | Shehu (2020) |