Second: the variable of reliability in accounting and information systems outputs for the requirements of preparing the financial statements and reports that support administrative decisions: The main variable here varies into sub-variables that are embodied in:
1. Reliability of information systems in preparing financial statements and reports (Verifiability). 2. Reliability of information systems in preparing financial statements and reports (honesty in expression). 3. Reliability of information systems in preparing financial statements and reports (neutrality).