Table 1 Sample characteristics...

Table 1

Sample characteristics

	Accounting practitioners (n = 132) (%)	Accounting employers (n = 254) (%)
Education (highest degree)
Upper secondary or vocational	36.4	15.4
Bachelor’s level	47.0	25.2
Master’s level	16.7	57.9
Licentiate or doctoral level		0.8
N/A		0.8
Work experience
≤10 years	37.9	11.0
11–20 years	24.2	29.9
>20 years	37.9	59.1
Working in an accounting firm
Yes	91.7	0.8
No	8.3	99.2
Age group
<30 years	7.6	N/A*
30–39	28.8
40–49	25.0
50–59	31.8
≥60 years	6.8
Gender
Male	13.6	N/A*
Female	85.6
Other/N/A	0.8

	Accounting practitioners(n = 132) (%)	Accounting employers(n = 254) (%)
Education (highest degree)
Upper secondary or vocational	36.4	15.4
Bachelor’s level	47.0	25.2
Master’s level	16.7	57.9
Licentiate or doctoral level		0.8
N/A		0.8
Work experience
≤10 years	37.9	11.0
11–20 years	24.2	29.9
>20 years	37.9	59.1
Working in an accounting firm
Yes	91.7	0.8
No	8.3	99.2
Age group
<30 years	7.6	N/A*
30–39	28.8
40–49	25.0
50–59	31.8
≥60 years	6.8
Gender
Male	13.6	N/A*
Female	85.6
Other/N/A	0.8

Note(s): *Age group and gender were not included in the questionnaire targeted at CFOs since they were primarily seen as representing employers’ perspectives: in terms of skill assessments, the CFOs were asked about their employees instead of themselves

Source(s): Authors’ own work

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