A study examined the reactions of New York high school and two-year college accounting educators concerning articulation between secondary and postsedondary accounting programs in the State. During the study, 56 percent of the high school faculty and 75 percent of the two-year accounting faculty in western New York responded to questions concerning an articulation agreement between New York high schools and two-year colleges and concerning curriculum guidelines. Seventy-four percent of the high school educators and 50 percent of the two-year college educators favored such an articulation agreement. Concerning the New York State Department Accounting curriculum guidelines, 68 percent of the high school educators and 67 percent of the two-year college educators believed that the material covered in two years of high school is sufficient to warrant three credit hours of college accounting principles. The questionnaires administered to high school and two-year college educators are appended. (MN)