Managers’ Group

Accountants’ Group

Responses

Scores (x)

Frequencies (f)

fx

Scores (x)

Frequencies (f)

fx

SA

5

22

110

0.79

0.624

13.730

5

7

35

1.76

3.10

21.68

A

4

11

44

−0.21

0.044

0.485

4

12

48

0.76

0.58

6.93

D

3

6

18

−1.21

1.464

8,785

3

10

30

−0.24

0.06

0.58

SD

2

2

4

−2.21

4.884

9.768

2

10

20

−1.24

1.54

15.38

N

1

1

1

−3.21

10.304

10.304

1

3

3

−2.24

5.02

15.05

Total

-

42

177

-

-

43.072

-

42

136

-

-

59.67