The purpose of this study was to analyze the trends that have developed in middle management training and development since 1963. Both primary and secondary research data were used. The base data utilized were from a 1963 study by M. Gene Newport. Primary data were acquired from a questionnaire mailing to 251 members of the American Society for Training and Development (ASTD). Additional primary data were gained from personal and telephone interviews with various training and development personnel. The 251 questionnaires were mailed to companies within 12 different industries. There were 101 questionnaire respondents for a return percentage of 40 percent.

The major thrust of this study is to identify factors that contribute to turnover of black accountants in public accounting and to identify the factors that lead to the success or failure of black accountants. This research was limited to the eight largest national public accounting firms in the United States (the Big Eight). Open-ended questions about the reasons for (1) turnover of black accountants in public accounting firms, (2) success of black accountants in public accounting firms, and (3) failure of black accountants in public accounting firms were presented to three groups of respondents. The population includes (1) personnel managers and supervising personnel in Big Eight firms, (2) black accountants who are either presently or were previously employed by Big Eight firms, and (3) accounting faculty members at predominantly black institutions.