A survey was made of inservice training and development for accountants in 53 selected business firms varying in products, sales volume, and employees. Program philosophy and objectives, qualifications and selection of trainees and instructors, program content, instructional programs, and evaluation procedures were examined. Inservice programs, largely on the job and characterized by individual coaching and counseling, had as their major aim the development of managerial talent. Expected qualifications, in terms of personal traits and academic achievement, were high. Accounting majors were preferred. Evaluation of trainees, instructional personnel, and the overall program was relatively informal, with job performance as the chief criterion. Collegiate accounting education was more general because of varying student interests and abilities. Increasing emphasis on managerial accounting in colleges reflected the emphasis on management development in inservice programs. The major weaknesses of inservice programs lay in training philosophy and evaluative procedures. (author/ly)