Methodological Note:

The replication study achieved a higher response rate than the original study. Only eight of 34 accounting firms (24%) responded to the survey in 1994, whereas 16 of 37 accounting firms (43%) responded in 1996. Unfortunately, only 2 of the 8 firms that responded in 1994 responded to the 1996 survey. Direct one to one comparison of 1994 and 1996 business conducted with Canadian and border-related businesses by this group of original respondents is not possible. However, two of the original respondents are no longer in business and the total business conducted in 1994 by the four other original respondents is equal to only 3% of the total business conducted by the accounting sector in 1996 as captured by this study.

In this 1996 replication, fewer non-respondents contacted by phone cited confidentiality as a reason for non-response. However, two accounting firms with substantial Canadian-owned business clientele refused to respond to protect against competition. The absence of these firms’ data may reflect a significant under-reporting of total business conducted by the sector.

Recommendation for Replication:

The data gathered in this sector warrants continued replication efforts. However, the sector will not serve as an accurate indicator of change in Canadian economic impact unless prior commitments to participate are made by a cross section of accounting firms. It cannot be assumed that previous respondents will continue to participate. With each replication of this study, the intent should be to track the responses of firms which have responded previously, thus compiling comparable trend data. The 16 respondents to the 1996 survey must participate in future replications so that a comparison over time of this control group can be made. The Chamber should make an effort to convince firms known to have significant Canadian business to participate in future replications.