Evaluation of Accounting Objectives 2 (percent of budgets correctly allocated to cover expenses) and 3 (percent of payments allocated based on appropriate documentation). A) Percent of budgets correctly allocated to cover expenses (Accounting Objective 2). Simple regression coefficient (β) of 9.16 (P< 0.001). B) Percent of payments allocated based on appropriate documentation (Accounting Objective 3). Simple regression coefficient (β) of 4.54 (P< 0.001).