Respondents were specified that medium accounting firms include the following: BDO Dunwoody; BHD Canada;Collins Barrow/Mintz & Partners; Grant Thornton; HLB/Schwartz Levitsky Feldman; Mallette Maheu; Meyers Norris & Penny; Richer, Usher & Vineberg. These firms employ a professional staff that varies from 228 to 1,610 individuals (The Bottom Line, 2002).
The higher hierarchical position comprises partners (public accounting) and top managers (non-public accounting settings). The middle position comprises managers and seniors (public accounting) and middle managers (non-public accounting settings). The lower position includes juniors (public accounting) and junior managers (non-public accounting settings).