Managers’ Group

Accountants’ Group

Responses

Scores (x)

Frequencies (/)

fx

Scores (x)

Frequencies (f)

fx

SA

5

13

65

1.05

1.10

14.33

5

10

50

1.57

2.46

24.65

A

4

20

80

0.05

0.0025

0.05

4

8

32

0.57

0.32

2.60

D

3

5

15

−0.95

0.903

4.51

3

7

31

−0.43

0.18

1.29

SD

2

2

4

−1.95

3.80

7.61

2

14

28

−1.43

2.04

28.63

N

1

2

2

−2.95

8.70

17.41

1

3

3

−2.43

5.90

17.71

Total

-

42

166

-

-

33.91

-

42

144

-

-

74.88