Our paper (Kelly et al., 1999) set out to have points recognized as ‘needing to be addressed’ on the agendas of institutions currently providing accounting education. We believe that many institutions are continuing to fail to respond to recognized problems. We are grateful to the Commentators for recognizing our purpose. They note that our paper: 1. raises some important issues which need to be urgently addressed (Commentator 1); 2. illuminates why it is dif cult to implement change even when there is a consensus to do so (Commentator 2); 3. provides a very important theme which has been neglected by many accounting educators (Commentator 3).