A large segment of the AIS employers came from two
distinct populations; consulting with 35 percent and public
accounting with 25 percent. For this reason, we elected to
divide our sample into three hiring categories; consulting,
public accounting, and the remaining non-consulting and
non-public accounting companies with 40 percent of the
responding sample. Table 6 presents the top 20 most
important curriculum topics for each of these three
categories divided into two 10-curriculum topic tiers