Journal of Social Sciences, Humanities, and Arts
7
Mutual Recognition
Agreement : MRA
Objective and
Principles
Definitions and
Scope
Basis for
Recognition
Domestics
Regulation
Mutual
Recognition
Arrangements
Amendments
Dispute
Settlement
Final Provisions
Figure 1 MRA Framework in the field of Accounting Profession
Table 1 Number and percentage of the samples based on the levels of
knowledge and understanding of Mutual Recognition Agreement
(MRA) in the field of accounting profession in ASEAN
Knowledge and understanding f %
Knowledge and understanding 43 16.3
Knowledge but not understanding 66 25.3
No knowledge at all 146 58.4
Total 255 100.00
According to Table 1, only 16.3 percent of the samples had
knowledge and understanding of Mutual Recognition Agreement (MRA)
in the field of accounting profession in ASEAN, where 58.4 percent thereof