Table 1 Descriptive statistics of the different levels of cost From the table, the minimum value observed from the mean values is 4.1264 with a standard deviation of 0.90123 while the maximum value of the mean is 4.9161 with a standard deviation value of 0.89646. Similarly, the high positive value of the mean indicates that most respondents were in agreement that there existed implementation challenges of AIPSAS on the financial management of the Pakistani Public sector. The mean and standard deviation for the independent variable performed with eight items on a five-point Likert type scale additionally indicates that the financial management of the Pakistani Public sector faces cost challenges in the implementation of AIPSAS.