Despite the negative publicity surrounding Enron, WorldCom, Arthur Andersen, and accounting irregularities up and down Wall Street, small business owners still view the accounting profession towards the top of the list of other professions and industries, according to a new study by the NETWORK of City Business Journals.

In the study, which ranked "favorable" and "unfavorable" opinions of a number of industries, 41% of small business owners had an overall positive impression of the accounting profession, while only 12% had a negative impression.

Some of the industries, and the percentage of business owners who view them as "Positive" are shown below:

60% - Computer
50% - Banking
45% - Internet Service Providers
41% - Accounting
37% - Airline
33% - Telecom
33% - Credit Card Industry
27% - Legal
17% - Health Insurance

"Our research over the years has shown that small business owners rely heavily on their outside accountant for ideas and advice, and see the accounting profession as highly responsive to the needs of smaller firms," said Bill Madway, vice president of research for The NETWORK and director of the survey. "So it's not terribly surprising to me that small business owners expressed favorable views, on balance, about the industry in this poll."