Survey Questions
The questionnaire will test the quality of the accounting based on the assessment of the Egyptian accountants. The following are the presentation of the rate and their equivalent representations:
[5] Excellent [4] Above Average[3] Average[2] Below Average[1] Extremely Poor
1)The application of the IFRS in the manner of practice is
[5] [4] [3] [2] [1]
2)The changes implemented is
[5] [4] [3] [2] [1]
3)The consistency of its application is
[5] [4] [3] [2] [1]
4)The validity of IFRS in Egyptian accounting is
[5] [4] [3] [2] [1]
5)The reliability of IFRS in Egyptian accounting is
[5] [4] [3] [2] [1]
6)The accuracy of data in IFRS in Egyptian accounting is
[5] [4] [3] [2] [1]
7)The credibility of the accounting information is
[5] [4] [3] [2] [1]
8)The contribution of IFRS in improving the knowledge in accountancy is
[5] [4] [3] [2] [1]
9)The compliance on the professionalism and judgment is
[5] [4] [3] [2] [1]
10)The approach in coping with the uncertainties is
[5] [4] [3] [2] [1]
Interview:
1)In what ways the culture influences the accounting practice?
2)What are the significant changes appeared in the country’s accounting practice?
3)In understanding the impact of environmental factors such as the culture on the accounting practice and financial disclosure, how important is it to move towards the international accounting harmonization?
4)Using the IFRS in organizations accounting treatment and financial disclosure, how important is it to ensure the comparability of international financial reporting?
5)What are the legal and political that should be addressed that might substantially influence the standard development of accounting principles?
6)What is the focus of the country (socialism or capitalism)?
7)Does the applied accounting practice of Egypt is patterned from the other nation’s accounting practice? If there is, what are the legal differences between them?
8)What are the measurements applied in disclosing the financial information at a country level?
9)What are the benefits did the organization/nation received in applying the IFRS in the accounting system? What are the drawbacks?
10)Is there any recognizable sign of improvement in the accounting profession?
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