Comment on the phrase below:

$1.$ Accountability and transparency are considered to be essential for restoring citizen trust in governments and to achieve them, modern accounting systems are neccessary.

$2.$ Accrual accounting has been gaining ground in public sector accounting systems and currently only a few countries maintain in the cash accounting system.

$3.$One of the strengths of structural equation model is the ability to contruct latent variables or constructs, which are variables that are not directly measureble but can be estimated through measured variables.