5.6.1Questionnaire structure and content
The design and structure of the questionnaire aimed to maximise the accuracy, reliability and completeness of the instrument in testing and achieving the research objectives of this study. The development of the questionnaire was primarily guided by the CIF. The 2011 version of the KPMG-AAA survey also served as a guide as aspects related to the first and second constructs of this study (profile of implementation and capacity to support curriculum change) had been addressed by the KPMG-AAA survey (KPMG 2011). This study also addresses the effect of the Islamic environment as well as the role of outside accounting bodies in Saudi Arabia based on the related literature.
The arrangement of variables and the relationship between them was considered during the design phase (Veal 2005). For example, demographic questions (possible independent variables) were addressed in the first section of the questionnaire, while later sections were grouped around the constructs of the CIF. The final questionnaire consisted of seven sections. A more detailed explanation of each section is presented in Section 6.6. The English version of the questionnaire is presented in Appendix C.
5.6.2Arabic translation
Since the majority of accounting academics in Saudi Arabia are Arabs and Arabic is their native language, the questionnaire was translated into Arabic to provide participants with the option to complete the questionnaire in Arabic or English. The translation was reviewed for accuracy by a Saudi academic who is fluent in both Arabic and English. After the completion of the review process, the final version of the translated questionnaire was used and sent to participants (see Appendix D for the Arabic version of the questionnaire). The Arabic version of the questionnaire was developed using the Google Survey website while the English version was developed using the SurveyMonkey website. Both online and paper-based forms of the questionnaire were developed using the above-mentioned websites.
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5.6.3Interviews
The first step in deciding on the type of interview questions to include was to identify the main approaches typically utilised, which are1) structured, 2) unstructured, and 3) semi-structured6 (Longhurst 2003; Patton 2002). Semi-structured interviews focus the respondents’ answers while allowing for a more thorough and detailed exploration, detection and confirmation of interviewees’ perceptions, and understanding of experiences and practices related to the issues investigated (Patton 2002; Veal 2005). Despite having prepared list of questions, semi-structured interviews allow for flexibility where important emerging issues and themes are explored and interviewees are encouraged to express unconventionally their perceptions, opinions and knowledge, as well as explain their responses (Longhurst 2003; Veal 2005). As such, the present research adopted semi-structured interviews to conduct the qualitative analysis.
5.6.4Instrument distribution
To distribute the questionnaires, a list of accounting academics’ email addresses from the selected higher education institutions was compiled. The number of accounting academics on the compiled list is 382. One hundred and eighty-four online questionnaires and 198 paper-based (mail) questionnaires were sent to academics on the compiled database. A link to the online questionnaire using SurveyMonkey (for the English version) and Google Survey (for the Arabic version) was sent to their email addresses together with information to participants outlining the nature of the research study (see Appendix E). Two follow-up reminder emails were sent. A first reminder was sent after two weeks and the second reminder was sent after four weeks.
For the paper-based (mail) questionnaires, a coordinator was identified in each institution, usually the secretary of the accounting department, and the questionnaires were sent to the coordinator. Each coordinator worked as a facilitator by distributing
6 Within structured interviews, the exact wording of questions is predetermined, which can limit the
richness and comprehensiveness of responses and decrease flexibility of responses. Conversely, with unstructured interviews, questions are developed and emerge during the interview, which can lead to variation in information collected from different respondents (Longhurst 2003; Patton 2002).
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questionnaires to accounting academics in the department using their mail/drop boxes or in person. Completed questionnaires were returned to the coordinator who then sent the questionnaires to the researcher’s address or contacted the researcher to arrange collection. In cases where no coordinator was identified, the researcher distributed and collected the paper-based questionnaires in person.
For the qualitative element of the study, 23 accounting academics expressed their consent to be interviewed when responding to the questionnaire and provided their contact information. Participants were then contacted either by phone or email to explain the nature of the interview and to establish an appointment at a time and place convenient to participants (see Appendix F for the form providing information to interview participant). However, interviews were limited to academics that were willing and available to be interviewed within a specified timeframe due to time constraints of the researcher and the interviewees. This limited the number of interviews with academics to 15. For participants from the second group (i.e., SAA board members), a contact list was collated from the website of the SAA. Four board members agreed to be interviewed and were provided with information about the research and interview schedule.
Given that written consent was required previously for the first group (at the end of the completed questionnaires) and the fact that verbal consents were audio recorded for both interviewed groups, no paper-based consent forms were sent to interview participants, consistent with the Victoria University ethics approval process. After obtaining participants’ approval and verbal consent, interviewees were asked to express and share their experiences, opinions and perceptions on the implications of the transition to IFRS for accounting education and curriculum implementation in Saudi Arabian higher education institutions. Interviews were conducted in Arabic and ranged from half an hour to one hour in length. Whenever there was any lack of clarity relating to any of the issues discussed, clarification and further comment were sought from interviewees. Appendices G and H present the interview questions for both groups of participants (i.e., academics and SAA board members).
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