Table 2.
Demographic data
Industry classification
Food and beverages 13
Wood and paper products 7
Chemical products 7
Metal industry 7
Machinery and equipment 21
Textiles, printing 4
Non-metallic, minerals 3
General construction 3
Other manufacturing 13
Total sample 78
Position of respondent
Chief accountant/group controller 67
Administration manager 4
General manager 3
Other 4