Data-gathering procedures

The conduction of the research involved the use of survey questionnaire consisting series

of questions and other prompts for the purpose of gathering information from respondents. The

questionnaire used has three parts. Part I is the demographic which includes information such as

age, gender, education level, and years of work experience of the selected respondents. Part II is

the level of their proficiency in using different Accounting Software which includes SAP,

Oracle, Quickbooks, Xero, Wave, Sage One and other Accounting Software that they may be

using, with measurement using scale ranging from 1(Not familiar) to 5(expert). Part III is the

different situations that could be some preferential factors of the CPAs in using AIS, with a

measurement using a Likert scale ranging from 1(strongly disagree) to 5(Strongly agree).