The researcher designed and used questionnaire as a tool to
measure the knowledge and understanding in Mutual Recognition
Agreement (MRA) in the field of accounting profession in ASEAN. The
researcher also tested the validity and reliability of this questionnaire in
order to find out the suitability of construct validity and content validity
from accounting and financial experts in government educational agencies
and business private sectors. The knowledge and understanding in Mutual
Recognition Agreement (MRA) in the field of accounting profession in
ASEAN were measured at Ordinal Scale based on 5 levels of intensity
evaluation criteria: highest, high, average, low, lowest. For data collection,
the validity and reliability of the tool were first tested by questionnaire
with the real sample group of 30 firms by means of simple sampling. As a
result, the validity obtained was .960. Then, the data was collected again
by mailing service and 225 questionnaires were returned. The additional
data was further collected by interviews via telephones. The statistics used
to measure the knowledge and understanding, attitudes, and qualifications
of the accountants that the listed firms expect before and after the coming