Phase two survey source

The survey is a popular and common methodology in business and management research consisting of questions and other prompts for gathering information from respondents (Saunders and Lewis, 2012). Although it is often designed for statistical analysis of the responses, this is not always the

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case (Collins and Hussey, 2009). This is widely used in both qualitative and quantitative studies. According to its purpose, the survey can be one of two types: descriptive or analytical (Collins and Hussey, 2009).

5.4.5.1 Descriptive survey method

In a descriptive survey, the questionnaire will normally use a nominal and ordinal scale because it is concerned primarily with the particular characteristics of a specific population of subjects. It does not require the examination of dependent and independent variables. This study used descriptive and exploratory questions to understand the diffusion process of accounting innovation enabling successful adoption consistent with prior accounting diffusion studies (Jackson and Lapsley, 2003, Lapsley and Wright, 2004).

The purpose of the survey instrument in this study was to understand the diffusion and adoption of accrual basis accounting within Local Government. Due to the large sample size comprising 335 Local Government CFOs, the survey was the most efficient means of collecting data. A larger number of responses allowed conclusions to be drawn with greater confidence and generalisations made about the population of local level CFOs. The survey is an appropriate method for analysing a large volume of data or number of people (Creswall, 1998). The survey data revealed to what extent the diffusion process enabled the successful adoption of accounting innovation in local governments. The survey instrument was informed by the initial interview data with randomly selected CFOs in local governments. This study used a cross-sectional design.

5.4.5.2 Questionnaire

5.4.5.2.1 Questionnaire development

A paper-based mailed questionnaire was utilised as an electronic questionnaire was not expected to align with the cultural expectations of Sri Lankan CFOs. In the Sri Lankan public sector, especially in local government, a reply can be expected from a paper-based mailed questionnaire rather than from an electronic survey. Most Local Governments have not been provided with or do not have

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access to internet facilities and not all respondents may be familiar with using an electronic system. In addition, by using a mailed questionnaire, respondents would not have the pressure to provide an immediate answer and therefore would be able to concentrate on the facts rather than providing a subjective view; moreover, it would provide anonymity to the respondent (Upping 2010).

The questionnaire was developed using both close-ended questions (using a scale) and open-ended questions. The first draft of the questionnaire was constructed based on a thorough review of theory and an analysis of previously published questionnaires. Some questions were taken from previous studies of diffusion in the public sector (Jackson and Lapsley, 2003, Lapsley and Wright, 2004). Once the initial interview with local government participants was completed, the draft questionnaire was further developed based on the input from the interview analysis.

5.4.5.2.2 The structure and content of the questionnaire

The survey comprised six sections including a section requesting background information. The seven-page survey questionnaire contained 20 questions (refer to Appendix F for the full questionnaire). The content of each section is briefly explained below.

Section one- Background information: section one contained five questions relating to the participant’s education, employment and organisation background. This data was used to determine whether participants’ background information had an impact on the success of the diffusion and adoption process.

Section two - Prior condition for new accounting practice: this contained two questions: one to determine the importance of innovation and why new practice was being introduced within the organisation – in particular whether it due to direct government pressure, and the other to allow respondents to identify any problems with current practice.

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Section three - Diffusion of technical knowledge about new practice: there were four questions in this section intended to reveal information about the knowledge diffusion process and awareness of the innovation development process.

Section four - Persuasion of new accounting practice – the one question here was designed to reveal the qualities of new accounting practice that determine the likelihood or otherwise of adopting the new practice (characteristics of innovation).

Section five - Decision and implementation of new practice: there were five questions in this section intended to show the factors inhibiting the adoption process and facilitation and coordination process provided by external organisations’ impact on the adoption process.

Section six- Confirmation of new practice: there were two questions in this section – one close- ended and one open-ended. These questions related to the monitoring and assessment role of the participant during the change process. The open-ended question enabled the participant to provide details about the diffusion process and offer suggestions for the improvement of future change processes.

5.4.5.2.3 Testing and comments

The draft survey instrument was distributed to six participants comprising both academic and non- academic staff at RMIT University. The academic staff members were selected to test the survey instrument from the perspective of the accounting discipline; moreover, they had published academic papers on public sector accounting. The non-academic participants were PhD students in the School of Accounting. Each of these participants gave their feedback and written comments with regard to the constructs, grammatical errors and the format of the instrument. These feedbacks were discussed by the researcher and his supervisor and subsequently, minor revisions (mainly to rectify grammatical errors) were made to the questionnaire.

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4.4.5.2.4 The main administration of the survey

The main survey was administered to 335 Local Government employees during June and July 2015. The survey questionnaire was mailed to local government personnel. All the postal addresses were obtained from the 2015 Sri Lanka Telecom Directory. The package mailed to potential participants included information and consent form, the survey questionnaire and a reply-paid envelope. The covering letter also stated that the questionnaire had been approved by RMIT University’s Business College Human Ethics Committee. At the end of the questionnaire, the respondents were advised to return the completed questionnaire in the self-addressed, reply-paid envelope. They were also given the option of giving their email address if they wanted to receive a summary of the findings. Otherwise, respondents remained anonymous.

The mail-out of the main survey was followed up with a reminder. Reminders were sent to all the CFOs who had not responded within four weeks from the initial mail-out. The reminder pack included all the documents that had been included in the initial survey pack – the information, consent forms, the survey instrument and a reply-paid envelope.

5.4.5.3 Questionnaire data analysis

The questionnaire responses were analysed using both descriptive and statistical methods in order to obtain information about the diffusion and adoption process of accrual basis accounting within Local Government. The data were analysed using the SPSS-23 statitical software package. The data were arranged and organised in both descriptive and statistical forms.

5.4.5.3.1 Data arrangement for analysis

The first step in preparing the data for analysis was to take 10% of the mailed surveys and check for data input accuracy. If an input error was found, then 100% of the mailed data were double- checked. No input errors were found.

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The second step in preparing the data for analysis consisted of looking for outliers in the data and checking for accuracy. An outlier was any observation that was distinct from the other data, and which could indicate data errors.

In an attempt to determine the instrument’s reliability, Cronbach’s alpha, an internal consistency analysis method, was applied. Internal consistency is a measure of the correlation between items in a survey. Determining internal consistency is one way of determining the validity of the test instrument. An alpha coefficient of >0.7 is considered acceptable.

4.4.5.3.2 Descriptive and statistical analysis

Descriptive analysis was conducted to organize and summarize the data, in order to easily determine the information they contained and to describe what the data showed. In a descriptive manner, data were used to determine frequencies, counts, and proportions which described the respondents’ demographic features (age, experience) and described the outcome variables. The mean and standard deviations were the most-used descriptive analysis techniques.

There are several statistical techniques including Ordinal Logistic Regression, Chi Square analysis, and Kruskal-Wallis Test have been used to identify the associations and relationships between diffusion factors and rate of adoption.