independent variables i.e. years in operation (YOP), industry
(IND), and number of employees on full-time clarified under
SME classification (i.e. small or medium). Thirdly, in
answering the question on challenges inhibiting CBAS
implementation, LSA was also adopted as the dependent
variable and regressed against the variables identified earlier.
For users’ perspective as regards avenues to improve
systems performance, LSA was again adopted and regressed
accordingly.