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ABSTRACT
Advances in Accounting Behavioral Research
233
INTRODUCTION
tants employed in three different work settings : public accounting firms, private
industry accounting departments, and governmental entities . The work-related
attitudes examined are organizational commitment, overall job satisfaction, and
turnover intentions . This study is important for several reasons . First, it appears
that governmental accountants have been relatively ignored in previous research
related to these three attitudinal variables . Governmental accountants are impor-
tant to include in the study of job attitudes because the number of accountants
working in governmental settings continues to increase . Hay and Wilson (1995)
state that there are approximately 87,000 local government units plus the 50
states and the federal government. All of these entities employ a significant
number of accountants making it imperative that we understand something about
the job attitudes and behaviors of this group of accountants . In addition, govern-
mental accountants comprise an increasing portion of the AICPA . According
to the AICPA (1999), "The AICPA considers this constituency very important ."
A second reason this study is important is that it contains the first comparison
of organizational commitment, turnover intentions, and job satisfaction, three
commonly researched and important job attitudes, across the three primary
accounting work settings . Third, we address some of the same issues consid-
ered by Bline et al . (1992), while overcoming some methodological problems
encountered in that study .
While Bline et al . (1992) provide an interesting comparison of work settings,
the data collection procedures employed suggest the need for additional exam-
ination of the impact of work settings on organizational commitment, job
satisfaction, and turnover intentions . The Bline et al . (1992) study contained
two potential data collection deficiencies . First, a portion of their data was
collected from subjects in 1984 (Aranya & Ferris, 1984), while the remainder
was from a study published in 1989 (Meixner & Bline, 1989) . This five year
time differential could account for some of the variation found in their study .
A second problem is that their subjects were from two different populations .
The subjects for the 1984 study were randomly selected from the list of
Canadian Chartered Accountants and from the list of Certified Public
Accountants (CPAs) of the state of California . The survey for the 1989 study
was sent to the entire population of Chief Finance Officers of the state and
local governments of five southwestern states (Arkansas, Louisiana, New
Mexico, Oklahoma, and Texas) . The present study is designed to address similar
questions raised by Bline et al . (1992) while overcoming some of the data
collection limitations .
The job attitudes of accountants may differ across work settings for several
reasons . First, it is conceivable that accountants self-select into particular job
settings because the requirements and constraints of a particular job appear to
Advances in Accounting Behavioral Research
be more compatible with the goals and objectives of the individual . This could
result in different types of jobs appealing to different types of accountants who
hold different job attitudes . Second, the development of job attitudes, such as
organizational commitment, may depend on whether the organization allows
the professional to achieve professional goals . Bline et al . (1992) states that the
rules of governmental entities impose restrictions on the professional tasks
performed by governmental accountants and accordingly may impact job atti-
tudes. Relatedly, Aranya and Ferris (1984) suggest that organizations may vary
in the degree to which they allow professionals to exercise professional judg-
ment. They further state that professional work settings (i .e . public accounting
firms) generally allow greater exercise of professional judgment than bureau-
cratic work settings (i .e . government) . Accordingly, the level of organizational
commitment of accountants in the professional work setting should be higher
than the commitment of accountants working in bureaucratic settings . Their
findings supported this hypothesis . Finally, Green (1992) states, "there are
unique characteristics in governmental and nonprofit settings that could have
different (and perhaps contradictory) influences on behavior in those settings .
For example, the civil service system is unique to the governmental sector . This
system imposes a significantly different organizational structure and reward
system on governmental accountants ."
Current accounting labor market conditions suggest continued competition
between employers to hire and retain the best accounting employees . Public
accounting firms have recognized that they are competing not only with other
public firms, but also with other accounting and non-accounting work settings.
It is imperative that accounting employers understand the job attitudes of their
employees so that they can maintain conditions that promote job satisfaction
and commitment while reducing turnover . This study is designed to examine
these job attitudes across accounting job settings .
BACKGROUND
Work Settings
Scott (1965) distinguishes between two types of work settings for professionals,
heteronomous and autonomous . In the autonomous work setting, organizational
officials delegate to the group of professional employees considerable respon-
sibility for defining and implementing organizational goals, for setting
performance standards, and for making sure that standards are maintained. Each
individual professional is expected to be highly skilled and motivated and to
have internalized professional norms so that little external supervision is
Advances in Accounting Behavioral Research
required . Public accounting firms would fit within Scott's definition of the
autonomous professional organization .
The second work setting for professionals defined by Scott (1965) is called
"heteronomous ." According to Scott, professionals in the heteronomous orga-
nization are subordinated to an administrative framework with a minimal amount
of autonomy granted to the professional employee . Scott goes on to state that
a system of supervisory controls and an elaborate set of rules govern many
aspects of the tasks performed by professional employees . These controls make
it difficult to define an area of activity for which the professionals are indi-
vidually or collectively responsible . Scott states that many public agencies
correspond to the heteronomous type of organization . Based on Scott's discus-
sion, it appears that governmental accountants tend to work for heteronomous
organizations .
Motivated by Scott's work concerning work settings, Hall (1968) studied a
number of professions (including accounting) to examine the relationship
between professionalization and bureaucratization . Hall's study retained the defi-
nitions of the autonomous and heteronomous organizations developed by Scott
(1965) . In addition, Hall added a third work setting for professionals . This third
work setting is described as the professional "department" which is part of a
larger organization . Hall states that professionals who work in this kind of situ-
ation may or may not be able to affect the manner in which their own work is
structured . Hall includes the legal, engineering, and personnel departments in
this category along with accounting departments of manufacturing organiza-
tions . It appears that Hall's work supports the existence of three work settings
for professionals .
Based on the work of Scott (1965), Hall (1968), and Bline et al. (1992), the
current study utilizes the three categories of work settings described above . The
work settings investigated are governmental entities (heteronomous), public
accounting firms (autonomous), and accounting departments of manufacturing
organizations (departmental) .
Organizational Commitment
study . Using accountants from three field offices of a "Big Eight" firm, Norris
and Niebuhr (1983) find organizational commitment positively related to profes-
sionalism and to job satisfaction . Williams and Hazer (1986) find organizational
commitment to be inversely related to turnover intentions . McGregor et al .
(1989), using management accountants as subjects, find that organizational
commitment remains a key factor with regard to turnover intentions and job
satisfaction. Gaffney et al. (1993) examined gender effects on the commitment
levels of public accountants using subjects from the offices of two "Big Eight"
accounting firms in one city . Their analysis did not find a significant main
effect on gender using organizational commitment as the dependent variable
although they did find some significant interactions with gender and some other
demographic variables .
Job Satisfaction
Advances in Accounting Behavioral Research
reported significantly higher job satisfaction than state and federal auditors . In a
related study, Beeler et al . (1997b) demonstrated that internal auditors reported
higher job satisfaction than auditors from public accounting firms . More recently,
Marxen et al . (1998) compared several attitudinal variables for accounting alumni
of a single university employed in a variety of accounting, non-accounting, and
executive positions . Among the variables considered in their study were job
satisfaction and turnover intentions . The respondents in this study reported
no significant differences in job satisfaction across work settings . In addition,
the authors report that accounting graduates working in accounting job settings
reported marginally higher turnover intentions than accounting graduates
working in non-accounting settings . However, it appears that this minimal
difference may be due to the fact that executives, who were included in the non-
accounting work setting group, reported the lowest turnover intentions .
Turnover Intentions
Advances in Accounting Behavioral Research
for more rewarding jobs . Many view the experience gained by accountants working
in a large public accounting firm as building a foundation (or serving as a stepping
stone) for careers in industry, government, academics, or private practice . This per-
spective suggests a higher turnover rate in public accounting firms simply because
of the nature of the work experience gained in that work setting . However, public
accounting firms have recognized the tremendous cost of turnover, and have taken
steps to curb that pattern . In particular, CPA firms are devoting more resources to
retaining their high performers so they can better succeed in an ever more com-
petitive professional services market (Hermanson et al ., 1995) .
Summary
HYPOTHESES
Organizational Commitment
Job Satisfaction
Advances in Accounting Behavioral Research
H4 : The job satisfaction of CPAs in public practice is greater than the job
satisfaction of CPAs employed in governmental accounting .
HS : The job satisfaction of CPAs in public practice is greater than the job
satisfaction of CPAs employed in private industry accounting .
Turnover Intentions
H7: The intent to turnover of CPAs in public practice is lower than the
intent to turnover of CPAs employed in governmental accounting .
H8: The intent to turnover of CPAs in public practice is lower than the
intent to turnover of CPAs employed in private industry accounting .
H9: The intent to turnover of CPAs employed in private industry accounting
is lower than the intent to turnover of CPAs employed in governmental
accounting .
RESEARCH METHODS
Data for the present study were collected by means of a questionnaire admin-
istered to a sample of 1,440 CPAs selected from the membership directory of
the North Carolina Association of CPAs . The CPAs were randomly selected
from those identified as working in public accounting, governmental accounting,
Advances in Accounting Behavioral Research
and private industry accounting . Unlike many prior studies addressing job
attitudes of practicing accountants, only CPAs were included as subjects in the
present study . CPAs were chosen as the population of interest because they
generally represent the most valuable accounting employees . They have, in most
states, been employed for two years or more and have survived a very high
turnover period (the first two years of employment) . CPAs also appear to be a
more homogenous group, thus eliminating any variance due to differences
between CPA and non-CPA accountants .
In total, 407 usable responses (29 .0%) were received from the 1,440
questionnaires mailed. The questionnaires were mailed first class and included
a postage-paid, business reply envelope . Of the 407 respondents, 207 were
employed in public accounting, 127 in private industry, and 73 in governmental
accounting . 2 Subjects reported a mean age of 39 .4 years, with approximately
15 years of accounting experience . Almost 90% of the sample reported earning
a bachelor's degree, with 30% of that group earning some graduate credit .
Salary levels ranged from below $25,000 to greater than $150,000 .
Approximately 55% of the subjects reported working for small firms and
entities (See Table 3) .
To determine whether a non-response bias existed, the completed question-
naires were dated and numbered, and the "time trends" method applied .
According to this method, late respondents are assumed to be similar to non-
respondents (Armstrong & Overton, 1977) . The first fifty responses received,
accordingly, were compared to the last fifty received . The results of ANOVA
testing indicated that early and late respondents did not differ significantly
(p > 0 .05) on any of the attitudinal variables measured in the study .
Governmental 3 .7068
Private 3 .8309
Public 4.1069
*The dependent measure used in this analysis was the mean response to a five-item inventory
designed to measure need for autonomy . The measurement scale for each item was from 1-6 with
6 representing a high need for autonomy .
Preliminary Analysis
It appears that the work setting categorizations developed by Scott (1965)
are based in large part on a difference in autonomy . Scott (1965, p . 68) states,
Advances in Accounting Behavioral Research
indicates that responses on this variable do not differ (at a = 0 .05) when
comparing governmental and private accountants . However, the mean for public
accountants is significantly higher than the mean for both governmental and
private accountants (at a = 0 .05) . This evidence provides direct empirical
support that public accounting professionals report a higher need for autonomy,
and indirect support that, in general, public accounting provides a more
autonomous work environment than either private industry or governmental
accounting work settings .
Primary Analysis
For hypothesis testing, we collected appropriate data to examine the impact of
work setting (JOB) on the employee attitudes of organizational commitment
(OC), job satisfaction (JS), and turnover intentions (TI) . The general structure
of the model examining these relationships is :
Public CPAs
Organizational
Commitment 207 4 .78 0.88 2 .13 6.00
Job Satisfaction 207 4 .86 0.73 3 .00 6.00
Turnover Intent 207 4 .52 1 .23 1 .00 6.00
Private CPAs
Organizational
Commitment 127 4 .28 0 .94 1 .33 6 .00
Job Satisfaction 127 4 .50 0 .77 2 .40 6 .00
Turnover Intent 127 3 .91 1 .33 1 .00 6 .00
Advances in Accounting Behavioral Research
Governmental CPAs
Organizational
Commitment 73 4 .03 0 .84 1 .87 6.00
Job Satisfaction 73 4 .46 0 .87 1 .80 6.00
Turnover Intent 73 3 .84 1 .36 1 .00 6 .00
et al . (1998) state that single item scales are appropriate when the construct to
be measured is relatively uncomplicated or unidimensional . Our measure of
turnover intention appears to be such a construct .
The measures of organizational commitment and job satisfaction for each
respondent were computed by averaging the responses to the questions contained
in each scale . This procedure is consistent with that used by Porter et al . (1974) .4
The means and standard deviations for each measure are presented in Table 2
for the three work settings . The research instrument is included in Appendix I .
Demographic and personal information was also collected on the research
instrument, including Education, Salary, Age, Years of Accounting Experience,
and Firm Size . 5 These items served as control variables in the hypothesis testing.
The demographic information is summarized in Table 3 . 6
The data were analyzed using the SAS General Linear Model procedure . This
procedure provides tests for significance of estimated regression coefficients for
interval scale variables while testing for differences in regression coefficients
across selected levels of categorical independent variables by means of the
contrast option . This SAS option establishes the regression line of one level of
the categorical variable as a base and compares the slope of the regression line
246 MORRIS H. STOCKS AND J . RUSSELL HARDIN
Education
Some College 1 .2% 1 .9% 0 .8% 0.0%
Bachelor's 68.6% 68.6% 66 .9% 71 .2%
Some Graduate 9.6% 11 .1% 8 .7% 6.9%
Grad. Degree 20.6% 18 .4% 23 .6% 21 .9%
Salary Level
Below $25,000 2.7% 4.8% 0 .8% 0.0%
25,001-50,000 36.9% 34.3% 29 .9% 56.2%
50,001-75,000 30.0% 22.2% 37 .8% 38 .4%
75,001-100,000 12 .5% 14 .0% 14 .2% 5 .4%
Advances in Accounting Behavioral Research
Firm Size
Small 55 .3% 64 .3% 45 .7% 46 .6%
Large 44.7% 35 .7% 54 .3% 53.4%
Note: Age and Years in Accounting are presented as means . Education, Salary Level, and Firm
Size are presented as proportions of total . Firm Size was defined as follows :
LARGE SMALL
Public Regional and National Local
Private Industry 500 or more employees Less than 500 employees
Governmental Federal and State City and County
for other levels of the variable (Bline et al ., 1992) . This option was used to
test for differences in levels of OC, JS, and TI .
RESULTS
Organizational Commitment
The results of the comparisons between work settings for organizational commit-
ment are presented in Table 4 . Panel A reveals that the overall model is
significant (p = 0 .0001) in predicting the organizational commitment of the
respondents . Panel C shows that there is a significant difference (p = 0 .0001)
Panel A
Test of Model
Sum of Mean
Source DF Squares Square F Value Pr > F
Panel B
Parameter Estimates
Source DF Type III Mean F Value Pr > F
SS Square
Advances in Accounting Behavioral Research
Panel C
Hypothesis Testing
Comparisons of Work Settings
Contrast DF Contrast Mean F Value Pr > F
SS Square
between two pairs of work settings . This result is different from Bline et al.
(1992) who find significant differences between all three pairs of work settings .
The current study finds public CPAs more committed to their organization than
governmental CPAs (H1) and public CPAs more committed than private
industry CPAs (H2) 7 No significant difference was found between the organi-
zational commitment of private and governmental CPAs (H3) . The research
results, therefore, provide support for Hypotheses H1 and H2 while Hypothesis
H3 is not supported .
Of the control variables included in the model, only salary level and firm size
are found to be significantly related to organizational commitment . Panel B of
Table 4, along with an examination of the raw data, reveals that CPAs in small
firms are more committed (mean = 4 .70) than CPAs in large firms (mean = 4 .21) .
Two factors contribute to this difference . First, partners report higher commit-
ment than non-partners (F = 52 .77 ; p = 0 .0001) and our small firm sample con-
tained a larger proportion of partners (64 .7%) than the large firm sample
(47 .3%) . 8 Second, partners in small firms report a higher level of commitment
to their firm than do partners in large firms (F = 5 .28 ; p = 0 .001) . In explaining
the impact of salary on organizational commitment (the only other significant
control variable), it appears that CPAs earning between $25,001 and $50,000 are
the least committed (mean = 4 .19), while CPAs that make less than $25,000 and
more than $150,00 are the most committed (means for both groups = 4 .95) .
Job Satisfaction
Advances in Accounting Behavioral Research
Table 5 presents the results of the comparisons among work settings with regard
to job satisfaction. Once again, Panel A shows that the independent variables
in the model have significant explanatory power (p = 0 .0001) for the job satis-
faction dependent variable . Panel C provides the results of the hypothesis testing
related to job satisfaction . Once again, there is a significant difference between
two of the three pairs of work settings . The results indicate that public CPAs
report significantly greater (p = 0 .0422) job satisfaction than governmental CPAs
(H4) . In addition, public CPAs reported greater job satisfaction (p = 0 .0033)
than private industry CPAs (H5) . Again, there was not a significant difference
(p = 0.7516) between the job satisfaction levels reported by private and govern-
mental CPAs (H6) . The research results, therefore, provide support for H4 and
H5, while Hypothesis H6 is not supported . These results are contradictory to
that reported by Reed et al . (1993) . They reported that accountants in private
industry expressed significantly greater, rather than less, overall satisfaction with
regard to their current position than did those in public practice .
Of the control variables included in the model, only firm size is found to be
significantly related to job satisfaction . Panel B of Table 5, along with an exam-
ination of the means, reveals that CPAs in small firms report greater satisfaction
(mean = 4 .84) than CPAs in large firms (mean = 4 .46) . These findings are
consistent with Patten (1995) . It is interesting to note that salary was not found
to be a significant predictor of job satisfaction . Compensation and reward
schemes are often considered integral components of job satisfaction .
Accordingly, we included salary as a control variable . Our results indicate that
salary was not a significant predictor (F = 1 .53 ; p = 0 .1683) of job satisfaction .
Panel A
Test of Model
Sum of Mean
Source DF Squares Square F Value Pr > F
Panel B
Parameter Estimates
Panel C
Hypothesis Testing
Comparisons of Work Settings
While our finding that salary is not significantly related to job satisfaction may
be counter intuitive, it is consistent with considerable prior research (Bullen &
Flamholtz, 1985 ; Gregson & Bline, 1989 ; Seiler & Sapp, 1979) .
Turnover Intentions
Table 6 presents the results of the comparisons among work settings with regard
to turnover intentions . As with the previous analyses, Panel A indicates that
Panel A
Test of Model
Sum of Mean
Source DF Squares Square F Value Pr > F
Panel B
Parameter Estimates
Panel C
Hypothesis Testing
Comparisons of Work Settings
and H8 while Hypothesis H9 is not supported . Once again, this result is contrary
to that reported by Reed et al. (1993) . While they find differences between
public and private accountants, they report that accountants in public practice
appear to be more, rather than less, likely to turnover than accountants in private
industry .
Of the demographic variables included the model, only firm size is found
to be significantly related to turnover intentions . Panel B of Table 6, along with
an examination of the raw data, reveals that CPAs in small firms report lower
turnover intentions (mean = 4 .47) than CPAs in large firms (mean = 3 .87) .
to hire and retain the best accounting employees . As a matter of fact, many
large accounting firms have begun to include a significant "signing bonus" in
their compensation packages in order to attract recruits . Public accounting firms
have recognized that they are competing not only with other public firms, but
with other accounting and non-accounting work settings .
Our study compared three important job attitudes across the primary
accounting work settings and found that employees in public accounting
reported : (1) higher levels of organizational commitment, (2) higher job satis-
faction ; and (3) lower turnover intentions than accountants in private industry
or in governmental accounting . Since the competition for accounting recruits
has intensified, it is important for employers to maintain conditions conducive
to high levels of commitment to reduce employee turnover and training costs .
This study suggests that employers of private industry and governmental accoun-
tants should examine work-related conditions to determine what can be done
to raise levels of commitment and job satisfaction and to lower turnover inten-
tions in order to effectively compete for accounting employees .
The findings of this study provide support for the premise that the
work setting in which professional accountants are employed affects the accoun-
tants' level of organizational commitment, job satisfaction, and intentions to
turnover. Our findings also support the propositions by Scott (1965) and Hall
(1968) that organizational autonomy differs across work settings, and, as a
result, impacts job attitudes of those work settings . We found that accountants
working in public practice demonstrated a greater need for autonomy than those
employed in public or governmental accounting . In support of Hall, the
autonomous work setting (public practice) was observed to have a greater level
rience . Previous research suggests that turnover is more likely in early years of
employment than in later years (Egan, 1985 ; Roth & Roth, 1995) . We believe
that because we chose to limit our sample to CPAs, we selected more experi-
enced subjects who were less likely to turnover .
With regard to our job satisfaction findings, the results of the present study
are consistent with the results of the Beeler et al . (1997a) study . Both studies
found that public accountants reported higher job satisfaction than governmental
accountants .
We also provide support for the procedure followed by Lachman and Aranya
(1986) . In their study, governmental CPAs and private industry CPAs were
combined together and classified as being in a "non-professional" work setting.
In other words, they treated governmental and private industry CPAs as essen-
tially a homogenous group . In the current study, governmental CPAs and private
industry CPAs are found to be similar on the attitudinal and behavioral vari-
ables of organizational commitment, job satisfaction, and turnover intentions.
This is not to say that those two groups of CPAs should necessarily always be
combined in behavioral studies . There are two reasons for this conclusion . First,
CPAs in the two work settings may differ significantly on other work-related
variables and attitudes . Second, although the current study adds to the body of
research on the three work settings of accountants, little research has been done
to date comparing the three work settings . The small body of research in this
area that does exist should, therefore, be considered inconclusive .
Due to the limitations of the research methods, these findings should be
viewed with caution . The number of subjects used in the study was sufficient
to provide good statistical power ; however, the sample was limited to one
NOTES
1 . The authors recognize that some turnover is desirable for both the employer and
the employee . Turnover allows the employer to infuse the organization with a different
perspective, new ideas, up-to-date technical training, etc . From the employee perspec-
tive, turnover can lead the employee to a better job, career advancement, and can promote
personal and professional career growth . However, when considering the issue of
Advances in Accounting Behavioral Research
employee turnover, it is important to stress that firms are trying to limit the turnover of
their productive employees .
2 . Governmental accountants who participated in the study were employed in state,
local, and national government positions. In addition, a smaller number of the govern-
mental accountants were employed in governmental hospital and educational settings .
3 . Rentsch and Steel (1992) compared the five item Andrews and Withey Job
Satisfaction Questionnaire with the Job Descriptive Index and the Minnesota Satisfaction
Questionnaire, two involved measures of job satisfaction . Their results indicate that the
Andrews and Withey measure demonstrated good internal reliability (Cronbach's Alpha
= 0.81) and was a reasonable alternative in measuring overall job satisfaction .
4 . We also performed our analysis using a total score, rather than a mean score, for
the commitment and satisfaction measures . The results were identical in both direction
and magnitude .
5 . Patten (1995) found that entry-level accountants in local and regional firms reported
greater job satisfaction than similar subjects from Big Six firms .
6 . We tested for interactions between all control variables and job setting . In general,
the explanatory variables did not interact with each other and did not interact with job
setting. The exception was that age and job setting tended to interact with turnover inten-
tions (F = 3 .519 ; p = 0 .031) and with organizational commitment (F = 4 .975 ; p = 0.007) .
Further analysis indicates that these interactions are driven by differences in younger
and older public accountants . Not surprisingly, younger public accountants tended to
exhibit lower organizational commitment and higher turnover intentions than older public
accountants . Private and governmental accountants exhibited no differences in these two
attitudinal variables based on age . Since both of these interactions were ordinal in nature,
inclusion of these significant interaction effects in the hypothesis testing did not effect
the interpretation of main effects .
7 . The direction of these differences can be determined by reviewing the cell treat-
ment means in Panel A of Table 2 .
8 . This comparison classifies sole practitioners as partners . Our small firm sample
included 31 sole practitioners .
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APPENDIX I
Research Instrument
SECTION I . Use the following scale to indicate how strongly YOU agree or
disagree with each statement by writing the appropriate number in the blank to
the left of each item :
1 2 3 4 5 6
TERRIBLE DELIGHTED
1 2 3 4 5 6
2 . How do you feel about the people you work with - your co-
workers?
3 . How do you feel about the work you do on your job - the
work itself?
Advances in Accounting Behavioral Research
4 . How do you feel about what it is like where you work - the
physical surroundings, the hours, the amount of work you are
asked to do?
5 . How do you feel about what you have available for doing
your job - the equipment, information, good supervision, and
so on?
1 2 3 4 5 6
1 . Age in years_
2 . Salary Level :
Below 25,000_
25,001-50,000_
50,001-75,000_
75,001-100,000
100,001-125,000_
125,001-150,000
Over 150,000
5 . # of years in accounting
7 . Current position :
Staff Accountant TO BE COMPLETED BY CPAs
Senior Accountant IN PRIVATE INDUSTRY
Manager
Partner
Sole Proprietor