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merge into accountants a using ( SELECT employees.employee_id, first_name, last_name, hire_date, salary, job_title FROM employees, jobs WHERE ((jobs.job_id = employees.job_id) AND (jobs.job_title LIKE 'Account%') ) ) e on (a.employee_id = e.employee_id) when matched then update set a.salary = e.salary when not matched then insert (first_name, last_name, employee_id, hire_date, salary, job_title) values (e.first_name, e.last_name, e.employee_id, e.hire_date, e.salary, e.job_title)