*3.2. Population and Sampling*

The study population consisted of the all-professional accountants across the national territory of Cameroon. The reason for selecting Cameroon was because Cameroon is the 'melting pot' and a member of the OHADA zone where all economic and financial transactions are represented.

This population comprised of males and females from different cultural, geographical and social origins. As of 2018, there were two hundred and eight (208) chattered accountants in Cameroon. Our total sample was eighty (80) participants drawn mostly from the Institute of Chartered Accountants

of Cameroon (ONECCA) list of chartered accountants in Cameroon. A random sampling technique was used. The specific reason for selecting 80 accountants, most of whom were members of ONECCA was due to the willingness and availability of participants and to provide us with specific explanation and clarification through open extended questions when the need arose during the survey. This involved the selection of respondents who were available and willing to participate in the study. The data for the research were all primary data collected on the field.

Consequently, we resorted to using a structured close-ended questionnaire. The questionnaires were made up of close-ended questions with the first part relating to demographics and the second part relating to the variables of the study. All questionnaires were administered by mail to the respondents. The question of the cost and benefits arising from the transition from the revised OHADA accounting system may have shown the culture and way of life which can be echoed by the differences between international, regional and national laws and how this affected the reporting decision of players with the confines of these conflicting laws. For example, there is conflict between the OHADA Uniform Acts and General Tax code regarding the deadline for filing company accounts and tax returns, and as such, companies need to extract cost in order to be compliant to both standards. Following the institution of the new accounting law in Cameroon, there was a need to investigate if transitioning from the revised OHADA was beneficiary to companies.

The data obtained were reported using descriptive statistical analysis represented by tables, graphs, charts and other tools to enable adequate interpretation for the required, resulting output. The statistical package for social sciences (SPSS) software version 20.0 was used to facilitate the analysis. The main portion of the questionnaire used a Likert scale where respondents were expected to respond, ranging from strongly disagree to agree strongly.
