The purpose of this research project was to determine the perceptions and attitudes of various groups of individuals in Utah concerning American business, government, labor. The free enterprise system and other selected institutions in our society. The four groups included in the study were: (1) students enrolled in Utah high school distributive education programs; (2) students enrolled in introductory accounting courses in post-secondary institutions in Utah; (3) business personnel from selected businesses in Utah; and (4) representatives of the private citizen sector of society. Significant differences were found in some manner between and among the four groups. The majority of these differences were involved in the area of political party affiliation. In addition to a detailed discussion of the project itself, the report includes: (1) 33 tables; (2) recommendations based on the findings; (3) the complete questionnaire/opinionnaire used; (4) the questions comprising dependent variables; (5) characteristics of the population sampled; (6) significant two- and three-way interaction tables; and (7) unsolicited comments and answers to open-ended questions. (Author/LEB)