Table (1) above shows the research's community that includes the companies studied, and from it a
sample of financial and accounting specialists were chosen according to the following categories: Account
Manager - Accountant - Audit Manager – Administration Manager. The research's sample was classified and
distributed according to the educational qualification, the position, and the years of experience.
It appears in the table that the research's sample consisted of a whole of 50 individual of the mentioned
categories that were referred to above. Their linage was varied according to the specified variables that were
used.