Abstract
Abstract FASB conceptual framework supporters suggest that the future acceptance of the framework by the accounting profession is dependent in part upon student classroom exposure to the framework. This study surveyed intermediate accounting professors to determine if this exposure is occurring. Survey results suggest that the framework is frequently discussed-but normally at a superficial level. The study also attempted to develop a profile of teachers who emphasize the framework. No associations were found when testing for individual characteristics. However, an association was found between those identified as substantive framework professors and respondents from programs which allot more than six semester credit hours for the intermediate accounting sequence as well as these programs which offer undergraduate theory courses.
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