Table 2 Mean (x̄), standard deviation (S.D), and t-test against the samples based on the levels of knowledge and understanding of Mutual Recognition Agreement (MRA) in terms of objective and principles in the field of ASEAN accounting profession
Objective and Principles
Knowledge level
Understanding level
Knowledge and Understanding level
x̄
S.D.
x̄
S.D
t
Sig.
Promoting efficiency and quality
3.30
(Medium level)
0.70
2.85
(Medium level)
0.96
5.230
0.0
Enhancing cooperation in the accountancy profession
3.42
(Medium level)
0.72
2.94
(Medium level)
0.94
6.617
0.0
Respection and conforming with the Domestic Regulations
3.48
(Medium level)
0.73
2.80
(Medium level)
1.14
8.048
0.0
All negotiations between or among ASEAN Member States
3.15
(Medium level)
1.07
2.77
(Medium level)
1.14
4.694
0.0
According to Table 2, the sample group had knowledge and understanding of Mutual Recognition Agreement (MRA) in the field of accounting profession in terms of objective and principles at average level; whereby the level of knowledge had significantly higher mean than that of the understanding level.