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A mediating variable influences the relationship between two variables.
Central Data Processing
The handling and processing of data centrally for efficiency and control, typically within the IT department of an organization.
Economic Resources Measurement Basis
An accounting principle that focuses on the valuation and reporting of an entity's assets based on their current economic values rather than historical cost.
Modified Accrual Accounting
This accounting method recognizes revenues when they become available and measurable and expenses when incurred, blending elements of both cash and accrual accounting.
Accrual Accounting
An accounting method where revenue and expenses are recorded when they are earned or incurred, regardless of when the cash is received or paid.
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