Only 10 percent of respondents say the candidate should wait until the third interview or afterward, while 12 percent think it is more acceptable once the job offer has been made.
"While employers and job applicants don't have to agree on a final figure right away, general salary requirements should be discussed early in the hiring process to avoid surprises later on," says Max Messmer, chairman.
"When inquiring about salary for the first time, job-seekers should be prepared to hear a broad range -- employers want to get a sense of their qualifications and fit for the position before extending a formal offer."
Accountemps offers tips to help job candidates discuss salaries during interviews:
-- Be prepared. Look up salary sources online or talk to professionals in the same industry.
-- View the current job market. Your experience and skills should also be taken into account when trying to create a reasonable compensation amount.
-- Maintain flexibility. You may have to be willing to compromise on certain areas.
-- Put it in writing. Make sure the employer creates a letter of agreement that discusses the details of the offer, such as job duties and payment.