Table IV presents the mean of the factor scores for ACCMANIP, manipulation of earnings by means of accounting methods, broken down by the three main groups of respondents in our study. (Table IV omitted) As can be seen, accounting practitioners view accounting manipulation as ethically much more objectionable than do students. The four survey questions (#4, 8, 12 & 13) all involved violations of standard accounting practice. Accounting practitioners would have the greatest knowledge of what these standards are; MBA students the least. Also, because of their experience with accounting measurements, accounting practitioners, and to a lesser extent accounting students, are aware of the opportunities for distortion of accounting numbers, and may recognize the deleterious effects of such distortions. MBA students, with their more limited background in accounting courses and practices, may lack this awareness.