In this study, professional status was defined by qualifications in the accounting profession and individuals in staff position who working as full time accountants were compared to individuals in managerial positions that involved accounting as part of the job peripherally. Studies have been conducted on accounting professionals, such as looking at stress and job satisfaction of external auditors in Certified Public Accounting (CPA) firms (Fisher, 2001), job satisfaction in practicing accountants in accounting firms (Patten, 1995), and job satisfaction and organizational commitment in accounting graduates working for public accounting firms and private industry (Reed et al,. 1994). However, on comparative studies appear to have been conducted on individuals with accounting training or credentials with different responsibilities.