The survey by Accountemps is part of the firm's Next Generation Accountant initiative, which examines how today's trends will shape the future of accounting and finance.

CFOs were asked, "In your opinion, how prepared are today's accounting graduates for careers in accounting and finance compared to 10 years ago?" Their responses:

Much more prepared	19%
Somewhat more prepared	23%
Equally prepared	29%
Somewhat less prepared	6%
Much less prepared	3%
Don't know	20%

"Colleges and universities are responding to a changing accounting landscape," said Max Messmer, chairman of Accountemps. "More courses are being offered in areas such as internal audit, enterprise risk management, forensic accounting, information technology and business ethics."

The appeal of an accounting career is growing, perhaps as a result of increased emphasis on the profession. According to the American Institute of Certified Public Accountants, enrollment in accounting programs climbed 19 percent from 2000 to 2004, following declines during the late 1990s. There also was a 17 percent increase in the number of new accounting graduates hired by organizations between 2003 and 2004.

Messmer added, "To stay current, professionals at all levels should commit to ongoing learning and skills development. Employer-sponsored workshops, continuing education and business seminars are all effective ways for practitioners to keep pace with industry trends."