Sixty-eight percent of America's adults believe the United States is heading toward a recession, and slightly more than half (53 percent) are cutting their spending and paying down debt as a result, according to a survey by American Institute of Certified Public Accountants.

Americans' most pressing financial concerns, according to the poll, are escalating energy costs, retirement and education (either a child's education or student loans).

"Hard economic times tend to be a spur for people to curtail their spending and reduce their debt burden," said Carl George, chair of the AICPA's National CPA Financial Literacy Commission.

Nearly a quarter (24 percent) of respondents in the poll, conducted for the AICPA by Harris Interactive, said they are considering a second or part-time job to help them meet current expenses. This is a significant increase from last year, when 16 percent of the respondents said they were contemplating this course of action.

"Unfortunately, many Americans lack sufficient savings to provide a cushion during economic difficulties, as indicated by the number of people seeking part-time work," George said. "They should try to put some money aside each week or month so saving becomes part of their routine."