Based upon an acknowledgement that accounting education is best served if those who teach have a broad and deep understanding of their students, the paper adopts the view that education is a process of transformation. A student brings certain characteristics and life experiences to a university accounting program, interacts in various ways while progressing through the program, and ultimately graduates with certain abilities and skills, and perhaps some changed personal characteristics. This process of transformation is used as the basis for the paper's organizing framework, through which relevant accounting education literature is reviewed, including research related to students' demographic and physiological factors, cognitive and psychological factors, prior knowledge, the accounting program and students' concurrent life experiences, and the outcome of the accounting program.Based upon the organizing framework and attendant literature review, a questionnaire was developed and administered to intermediate accounting students at the eight participating case universities. The questionnaire had two parts: the first dealt with demographic and attitudinal information, and the second was the Jackson Personality Inventory (JPI). Results are reported comparing francophone and anglophone students, males and females, and also (for some of the data) comparing universities. The results show diversity amongst various groupings of intermediate accounting students on demographic and attitudinal variables, as well as on some scales of the JPI.Subject to this diversity of students, an aggregate student profile based upon the data was developed, in order to summarize the data captured in this study. The "average" or "typical" intermediate accounting student (who in 92.5 percent of the sample is an accounting major) is described as follows: a 20-21 year-old individual attending school full-time (being female in 52.2 percent of the cases), predominantly English or French speaking, single with no children, supported at least in part by parents (62.5 percent of students), by part-time work (40 percent), and by scholarships (22.4 percent) and loans (35.3 percent). The student finds accounting at least moderately interesting (83.8 percent), and also believes that accounting's role in society is at least somewhat important (77.5 percent).Interest and aptitude for the subject matter appear to be driving forces behind the student's choice of accounting as a major, with factors such as pay, advancement, job availability, job security, and task variety being important as well. Intrinsic work values such as independence in action and solving challenging problems (intellectual stimulation) are also key factors apparently motivating the student's choice of concentration. Nevertheless, the accounting major is not entirely certain or satisfied with his or her choice of major (58.4 percent of 16 Contemporary Accounting Research majors are certain or more, and 65.8 percent are satisfied or more). The student chose accounting as a major quite earl...