The table (5) above shows the extent of dispersion in the answers of the research's sample in the field of the relative importance observance in accounting and information systems outputs of the financial reports and statements that support the administrative decisions. The results shows that there is no dispersion in answering the questions because the results gave a variation coefficient of less than 30% with the exception of what concerns the availability of the standards that were agreed upon about determining the relative importance of the items of the financial statements. There is dispersion when there is a comparison with the variation coefficient rate that reached 41.8%, which is relatively high compared to the rest of the results.