Employers [C]

Employees [E]

Age

52

46

43

38

29

Gender

Male

Male

Female

Male

Female

Education

MBA, CMA

CPA

CPA

MBA

PhD

Yrs. Exp.

20

15

18

12

6

1.

2.

3.

4.

5.

Age

25

36

38

27

43

Gender

Male

Male

Female

Female

Male

Education

BS

MBA

MBA

BS

MSc, CMA

Yrs. Exp.

3

11

10

6

15

Firm

Private

University

Acct. I

Hospital

Acct. II

Professors [I]

Students [S]

Age

33

41

44

46

32

Gender

Male

Female

Female

Male

Female

Education

PhD, CPA

PhD

PhD, CMA

MBA, CMA

PhD

Yrs. Exp.

6

18

20

20

6

Univ.

MU

LAU

BAU

PT

PT

1.

2.

3.

4.

5.

Age

20

19

21

23

27

Gender

Male

Female

Female

Male

Female

Education

BS [2ndSem]

BS [2ndSem]

BS [3rdSem]

BS

BS

Yrs. Exp.

-

-

-

Working

Working

Univ.

MU

AUST

LAU

2 USAL

4 LIU