Abstract

To examine the impact of the usage of fixed and mobile broadband on the progress of continuing professional education (CPE) from the perspective of chartered accountants in Saudi Arabia, an e-mail survey was conducted. A random sampling of chartered accountants in Saudi Arabia was investigated. This research was aimed to identify any correlation between the time of the day (e.g. before work, in the morning, during work, mid-day, after work, late afternoon/evening, night, late night, intermittently throughout the day) and the rate and variety of use of fixed and mobile broadband services. This research also aimed to understand the rate and variety of use of broadband services and their impact on CPE progress from the chartered accountant’s perspective.

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