The questionnaire used for this study was self‐administered to the 120 staff and stakeholders of the Ministry of Water and Environment. The questionnaire consists of four sections (see Appendix 1). The first section (Section A) contains four questions about the respondents’ background relating to gender, education, whether they are employed by the Ministry of Water and Environment, and also whether they have any accounting qualification. Sections II, III and IV of the questionnaire consist of 20, 20 and 37 questions, respectively.