Survey instruments along with a cover letter were mailed to accounting department chairs
and deans of schools of business
located in the United States holding membership in AACSB-Intern
ational. As key informants
(Campbell 1995; Phillips 1981), the accounting chairs and deans
were asked to complete the
surveys and return them in business reply envelopes that were p
rovided. Of the total survey
instruments mailed, 101 were completed and returned by the acco
unting leaders and 131 by the
deans. The response rate was approximately 22%