This research examines, through survey administration, the perceptions of accounting practitioners and educators with respect to the multi-faceted security issues of e-commerce payment systems as well as e-business curriculum issues. Specific security issues explored include misuse/theft of personal and credit card information, spam e-mails, billing issues, hacking, and virus attacks. T-tests performed on the mean differences in responses indicated that practitioners were more concerned than educators about virus attacks, personal information being sold, and personal or credit card information being intercepted or compromised by hackers. Empirical results also show that practitioners have stronger feelings about the importance of communication and interpersonal skills as well as accounting knowledge and integrity/leaderships skills. (Contains 2 tables.)