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A survey of 114 business schools found that, in response to the American Institute of Certified Public Accountants' membership requirement of 150 semester hours and a bachelor's degree, most schools encourage students to obtain master's degrees. Accounting education has increased in cost, but has not become broader and more liberal, as was intended. (Contains 21 references.) (SK)

Comparison of responses of 119 Asian, 51 Caucasian, and 32 Hispanic accounting students to ethical vignettes showed significant differences in the ethical judgments and intentions of Asian and Caucasian students. Hispanic and Caucasian students did not differ significantly. There were some gender differences. (SK)