*4.1. Background Information of the Respondents*

It was essential to find out the background information of the respondents as this allows the researcher to know the kind of respondents in terms of occupation and years of experience. This typically has implications in terms of how different people perceive different things. For example, the way auditors may recognise a certain IFRS element may be different from the way an accounting professional in a company, as well as an academician, may view the same.

Percentages and frequencies were used to present data on tables classified under four respond options: agree and strongly agree as Agree (A), Neutral (N) and Disagree and strongly disagree as Disagree (D). A cut off 2.5 on a scale of 5 was adopted for the analysis of close-ended items. This stipulates that items with a mean lower than 2.5 exclusively were considered to imply a negative perception on the transition to IFRS as per the SPSS analysis on the main objective. However, to achieve this aim, the information presented was guided by the study objectives. The first section covered the background information such as demographic characteristics of the respondents (that is, the occupation of the respondent and number of years of experience). The second part covered perceptions about the comparability and transparency of the financial statements, the effect of full IFRS implementation in Cameroon, the extent to which the transition to IFRS would improve the transparency and comparability of the reported financial statements, relationship between the dependent variable (transition to IFRS) and independent variables of the study and testing of the hypotheses. The last part focused on determining the best predictor variable for influencing the implementation of IFRS. The data is presented using tables, charts and graphs. Descriptive statistics analysis was used to analyse, interpret and discuss the results from the data collected in line with the study objectives so as to enable the researcher to report the results in detail.
