Membership data from three institutes indicate that the range of members occupying a top hierarchical position varies from 29% to 35%.18 It therefore appears that CAs occupying a higher organizational position felt more inclined to participate in the survey.
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).