Whenever I am with teachers of beginning accounting I hear complaints about the new generation of students. “They won’t read the chapters. They won’t do the homework. They won’t come to class. And on and on.” One professor told me, “I’m so glad I’m going to retire next year so I don’t have to deal with these students anymore.” These comments were so common that a year or so ago I decided to examine the issue of “Who are our students?’ This Trends piece reports on what I found; why this generation is as good, only different, from past generations; and how I think we can engage these students.