SOURCES DATA
In order to achieve set research objectives, there are choices to be made about sources and nature of data to be used in conducting the research. In selecting the appropriate type of data the researcher may consider issues such as the research context, accessibility and feasibility, the research phenomenon and the role and competence of the researcher. (Ritchie et al. 2013). Data to be used in analysis may be derived from both primary and secondary sources and may be evaluated using either qualitative, quantitative or both methods (David and Sutton 2004). Primary data requires collection by means of interviews and questionnaires because they are not already in existence. On the other hand, secondary data already exists and may be sourced from databases, published documents, government archives (Saunders et al. 2011). Modern literature categorize secondary data into survey based, documentary based and secondary data from a mixture of sources (Saunders et al. 2011). However, both the source of data and the method of data retrieval determine the validity and credibility of any research (Sekaran 2003). In this regard, the published annual reports and accounts constitute a valid secondary source of data when conducting research relating to companies (Warsame et al. 2002). Similarly, Wong and Welch (2004) observed that government websites are valuable because they provide timely and credible information. Consequently, this study