Knowledge Application

Spearman’s Correlation

0.720**

0.694**

0.730**

1.000

Sig. (2-tailed)

0.000

0.000

0.000

N

176

176

176

176

Financial Standards

Spearman’s Correlation

0.127

0.217**

0.173*

0.133

1.000

Sig. (2-tailed)

0.092

0.004

0.022

0.079

N

176

176

176

176

176