ACKNOWLEDGEMENTS
The authors wish to acknowledge the support of the Association Of Chartered Certified
Accountants and specifically the Certified Accountants Educational Trust who funded the
empirical research which is the subject of this report. We would also like to express our
gratitude and thanks to those firms that participated in the study in particular we would
like to acknowledge the assistance of Mark Donavan and Valerie Judge. In addition we
would like to thank Mike O Malley for his assistance in the early stages of the project.
Finally we would like to thank the staff of ACCA for their patience and support particularly
Andrea Jeffries, Chris Hughes, and John Jones