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For a research title entitled Transcending CPA: A Comparative Study on How MA Students, Certified Accounting Employees, and Employers Perceive the Employability Advantages of other

For a research title entitled

"Transcending CPA: A Comparative Study on How MA Students, Certified Accounting Employees, and Employers Perceive the Employability Advantages of other Accounting Certifications"

What is/are the theories best to be used for their conceptual framework? Why?

What are the variables provided in every theory?

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