This article presents comments on students as subject in behavioral business research in accounting in the U.S. It has raised some provocative questions about attitudinal research in general and about the relationship between attitudes and surrogates in particular. The introduction of the three aspects of attitude which are affective, cognitive, and conative into the accounting literature may set future accounting researchers along productive paths. Others interested in the relationship between attitude and the prediction of behavior may very well be stimulated to implement a model in an accounting context.