Philosophical issues
Table I reports longitudinal responses for the two
philosophical attitudinal statements. The first statement
produced a significant difference between the samples, while
the second did not. When asked their response to the
statement “the accountant-client relationship is personal and
unique, and should not be established as a result of pressures
exerted by advertising,” a significantly lower number of
respondents agreed with the statement in 2004 than in 1993;
however, the majority agreed with the statement in both
studies. In 1993, 68.7 percent agreed with the statement,
while in the 2004 study 51.9 percent agreed. The mean in
1993 was 5.18 and in 2004 it was 4.37. Responses to the
second statement were not significantly different, although the
percentage agreeing with the statement increased. In 1993, 23