Through the above table (3), this shows the extent of dispersion of the answers of the research’s sample in the field of reliability of accounting information systems outputs in preparing financial reports and statements that support the administrative decisions. The results show that there is no dispersion in the research's sample about the approach's questions, and the ratios of the variation coefficient is low because the results of the first questions gave variation coefficient that is much lower than 30% with the exception of the impartiality of the system's outputs factor. It appears that there is no dispersion too but in a high rate compared to the rest of the results that obtained from the variation coefficient rate, which reached 23.1%.