The three groups of respondents are listed in Table I. (Table I omitted) Undergraduate and graduate student responses were obtained with the cooperation of course instructors. In most classes, questionnaires were distributed and collected during the same class. Students took about 15 minutes on average to complete the questionnaire. The undergraduates surveyed were in sophomore, junior, or senior level accounting courses at the University of Dayton. Virtually all of them are full-time students between the ages of 18 and 22. The graduate students surveyed were taking MBA courses at the University of Dayton and Wright State University. Most of them have full-time jobs and are enrolled part-time in the MBA program. Practitioner responses were obtained by means of a survey mailed to all members of the Dayton Chapter of the Institute of Management Accountants. That organization includes in its membership a wide variety of practicing accountants engaged in various different types of work, such as industrial accounting, public accounting, government accounting, etc. Since the Chapter membership is approximately 700, the response rate to our survey was about 38%.