INTRODUCTIONThere is a NeedDoes school prepare children for the real world? "Study hard and get good grades and you will find a highpaying job with great benefits," my parents used to say. Their goal in life was to provide a college education for my older sister and me, so that we would have the greatest chance for success in life. When T finally earned my diploma in 1976graduating with honors, and near the top of my class, in accounting from Florida State Universitymy parents had realized their goal. It was the crowning achievement of their lives. In accordance with the "Master Plan," I was hired by a "Big 8" accounting firm, and I looked forward to a long career and retirement at an early