The tabulation above Table 2 shows that the majority of surveyed respondents were holding a bachelor degree as
they formed (73.33%), whereas (15.83%) were a high diploma holders, and only (10.84%) were holding a master
degree. Meanwhile, the statistical analysis revealed that those whose experience ranged from 6–10 years came at
the first place with a percentage of (31.67%), followed by those whose experience is equal and less than 5 years
with a percentage of (26.67%). Those whose experience ranged from 11–15 years came at the third place with a
percentage of (24.16%), to have those whose experience is 15 years and above at the fourth place. furthermore
table 2 indicates that the majority of respondents were specialized in accounting as they formed (61.67%) from
the surveyed sample, followed by those whose major was finance as they formed (17.50%), as for the
respondents specialized in business administration and other specialties they formed (12.50%) (8.33%)
respectively.