Strengthening the accounting pipeline through diversity: preference for Big 4 employment and intentions to change

IF 2.3 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-02-18 DOI:10.1080/09639284.2021.1998785

A. Holmes, Renee Foshee, Teresa de Jesus Elizondo Montemayor

引用次数: 2

Abstract

ABSTRACT High turnover rates in public accounting, particularly in Big 4 firms, are troublesome considering the shortage of accounting professionals. This study investigates the factors that influence the choice of career path upon graduation and the long-term career goals of accounting students in the United States (US) and Mexico. Analysis of survey data explores students’ intentions to exit Big 4 public accounting. Findings suggest that US participants who desire a Big 4 career path tend to be younger, male, and less concerned with economic factors while their Mexican counterparts tend to be more concerned with growth opportunities, less concerned with social factors, and feel more external pressure. Of those students that choose Big 4 upon graduation, 33% of US (primarily male) and 44% of Mexican students (primarily female) intend to remain with a Big 4 firm. This study contributes to the discussion of diversity and the accounting profession pipeline.

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通过多元化加强会计渠道:对四大会计师事务所就业的偏好和改变的意图

摘要：考虑到会计专业人才的短缺，公共会计的高流动率，尤其是四大会计师事务所的高流动性，令人头疼。本研究调查了影响美国和墨西哥会计专业学生毕业后职业道路选择和长期职业目标的因素。对调查数据的分析探讨了学生退出四大公共会计的意图。研究结果表明，渴望四大职业道路的美国参与者往往更年轻、男性，不太关心经济因素，而墨西哥参与者往往更关心成长机会，不太关注社会因素，感受到更多的外部压力。在毕业后选择四大公司的学生中，33%的美国学生（主要是男性）和44%的墨西哥学生（主要为女性）打算留在四大公司。这项研究有助于对多样性和会计职业管道的讨论。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.