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Students' perceptions of work inpublic accounting and employmentpreferencesHossein Nouri a , Robert J. Parker b & Subarna Sumanta aa The College of New Jerseyb University of New Orleans , USAPublished online: 12 Apr 2011.

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Students’ Perceptions of Work in Public

Accounting and Employment

Preferences

HOSSEIN NOURI�, ROBERT J. PARKER�� &SUBARNA SUMANTA�

�The College of New Jersey, ��University of New Orleans, USA

(Received January 2001; revised November 2003 and January 2005; accepted February 2005)

Introduction

Attracting competent accounting students for entry-level positions is a critical challenge

for many organizations – especially public accounting firms. Recruiters of accounting stu-

dents could benefit from an understanding of students’ needs and students’ perceptions of

work environments. An understanding of the student perspective by recruiters could facili-

tate the information exchange that occurs in the recruiting process. This may result in a

better matching of student and organization. This, in turn, would result in a number of

positive outcomes for the individual (e.g. greater satisfaction) and the organization (e.g.

lower staff turnover). Understanding the students’ perspective is important for not only

recruiters, but also faculty and guidance counselors who may advise students on employ-

ment issues.

Prior studies have identified a number of job and employer characteristics that are

important to accounting students seeking a job. Further, prior studies reveal that students

perceive differences in the work environment of various accounting fields. This study

investigates how accounting students in the USA view work in public accounting relative

to other accounting areas. The job characteristics examined in this study include those

from prior studies and other job characteristics, such as discrimination and job variety,

which have been previously neglected by researchers. This study also seeks to determine,

using logistic regression modeling, which job characteristics are critical in choosing

between public accounting and other fields. Prior studies have not attempted to assess stat-

istically which factors are critical in students’ employment preferences regarding account-

ing fields.

To accomplish these objectives, 123 accounting students at three US universities/col-

leges were surveyed. The results suggest that students perceive many differences between

work in public accounting and in other accounting areas. This includes the perception that

Accounting Education: an international journal

Vol. 14, No. 3, 293–311, September 2005

Correspondence Address: Dr Robert J. Parker, Department of Accounting, College of Business Administration,

University of New Orleans, Lakefront Campus, New Orleans, LA 70148–1530, USA. Email: rjparker@uno.edu

0963-9284 Print=1468-4489 Online=05=030293–19 # 2005 Taylor & FrancisDOI: 10.1080=06939280500077236

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public accounting has lower job security, job autonomy, and employee benefits. Students

also perceive that public accounting jobs involve more travel, overtime, job feedback,

variety, a higher task identity, and a stronger professional image. The logistic regression

results suggest that a number of factors are critical in choosing between public accounting

and other fields. Students who prefer public accounting believe that public accounting has

greater compensation, a stronger professional image, and greater job variety. Conversely,

students who prefer to work outside of public accounting believe that public accounting

involves too much travel and, to a lesser extent, is not conducive to family life. The pre-

dictive validity of the regression model is supported by analysis of out-of-sample data col-

lected one year and three years after the initial study from additional groups of students.

The remainder of the paper is organized as follows. The next section presents a literature

review followed by the methodology and results sections. Finally, conclusion and limit-

ations are presented.

Literature Review

Job Characteristics that are Important to Accounting Majors

A stream of research has attempted to identify the job characteristics which accounting

students consider in choosing an initial job. The more relevant studies are briefly summar-

ized below. In general, accounting researchers selected job characteristics for their studies

based upon the personal observations of the researchers, including their discussions with

students.

Carpenter and Strawser (1970) sought to identify job characteristics that are important

in the employment decisions of US accounting students. Senior accounting students cited

several job characteristics as being important (in order of importance): nature of work;

advancement opportunities; salaries; working conditions; job security; training and

fringe benefits.

Kochanek and Norgaard (1985a,b) also identified characteristics that were important to

employment preferences in the USA. Members of Beta Alpha Psi, the national honor

society for US accounting students, who had accepted (or were about to accept) an

accounting position ranked the following three factors as most important in their employ-

ment decision: firm personnel; opportunities for advancement; and firm location.

In Reed and Kratchman (1989), US accounting seniors ranked opportunity for growth

and self-fulfillment as the most important job characteristics in the employment decision.

Other important characteristics were: pay; taking responsibility for one’s work; and

relations with supervisor. In Lathan et al. (1987), US accounting students ranked the

following factors as most important in choosing between potential employers: promotion

opportunities; friendly personnel; high future earnings; and training and continuing

professional education programs.

Bundy and Norris (1992) report that upper level US accounting students ranked the

following attributes as most important in choosing a job (in order of importance): job

security; interesting work; advancement potential; health insurance; and personalities of

firm employees. In Tandy and Moores (1992), junior accounting students in the USA

ranked opportunities for advancement as the most important factor in choosing among

entry-level positions.

Accounting studies that are more recent emphasize the importance of compensation and

advancement opportunities in the job selection process. Filipczak (1997) reports that in a

worldwide study conducted by Coopers & Lybrand new accounting graduates wanted a

competitive salary and opportunities to reach managerial levels. Studies by Hermanson

294 H. Nouri et al.

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et al. (1995) in the USA and Ahmed et al. (1996) in New Zealand suggest that accounting

students primarily look for financial rewards in assessing potential employers. Regarding

financial rewards, Coleman et al. (2004), citing Albrecht and Sack (2000), argue that one

reason for a decline in accounting majors in the USA has been the perception that account-

ing offers lower starting salaries than other business areas. This suggests that, within

accounting, students prefer careers that provide better pay opportunities.

Compensation and advancement opportunities were the most important job attributes

influencing the job preferences of senior US accounting students in a study by Butler et al.

(2000). A relatively distinctive feature of their study is that they assessed the relative import-

ance of job attributes in two ways: (1) asking students to assign weights to various job attri-

butes in terms of their importance in employment preferences; and (2) asking students to

evaluate hypothetical jobs with different combinations of high/low levels of the attributes.

Finally, among the more recent accounting studies examining job preferences, Peterson

and Devlin (1998) compared student preferences in the USA and New Zealand and found

many similarities. Among the job characteristics that were important to both student

groups were: opportunities for advancement and self-development, job security, training

opportunities, and salary.

A stream of research outside the accounting literature, the job choice literature, also has

attempted to examine factors that influence individuals in their job selection decisions.

Regarding job selection, the job choice literature has identified many of the same

factors as the accounting studies (although few of the previously discussed accounting

studies cite the job choice literature). For example, Jurgensen (1978) reports that job secur-

ity and type of work were critical job choice factors within his sample. Feldman and

Arnold (1978) report that pay and benefits were most important while Zedeck (1977)

reports that the most important factor was opportunity for advancement. A few studies

in the job choice literature have attempted to explain the decision process within beha-

vioral models. For example, Lawler et al. (1975) argue that expectancy theory may

help researchers to understand job choice. According to this framework, individuals

apply to firms that: (1) have a high likelihood of giving an offer (effort/performance

expectancy); and (2) have a high likelihood of providing valued outcomes such as high

pay and prestige (performance/outcome expectancy).

The job choice literature and the previously discussed accounting studies help identify

factors that are important in the decision to select a job. However, these studies do not

provide much information regarding how accounting students perceive jobs in public

accounting relative to other accounting fields and which of those perceptions are important

in choosing between public accounting and other fields.

Students’ Perceptions of Employment in Different Accounting Fields

A few studies have attempted to identify students’ perceptions of work in different

accounting fields. Stolle (1976) investigated the perceptions of accounting students

regarding public accounting and ‘industrial’ accounting. Initially, Stolle canvassed

accounting students, and then developed a survey instrument. According to survey

results across four US universities, students believed that, in comparison to industrial

accounting, public accounting has better training, greater remuneration, and more oppor-

tunities for advancement. Students also believed that work in public accounting was less

routine and involved more overtime.

Melcher et al. (1985) also surveyed US students’ attitudes towards employment in

different accounting fields. Their sample consisted of students who were members of

Beta Alpha Psi chapters in various states. Students provided their perceptions of jobs

Perceptions and Employment Preferences 295

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with three types of employers: (1) national CPA firms; (2) other CPA firms; and (3) private

industry. In general, students believed that, compared to public accounting, careers in

private industry would be more satisfying in terms of personal life, working conditions,

and job security. Kochanek and Norgaard (1985a,b) conducted a similar study comparing

the three accounting fields. In their sample, students perceived that, in comparison to

public accounting, the work environment in industry is less stressful and requires fewer

work hours per week. Students also believed that work in public accounting firms provides

better training.

The preceding studies are informative but do not examine the link between students’

perceptions of accounting fields and employment preferences regarding the fields. This

study attempts to investigate not only whether students view employment fields differ-

ently, but also which perceptions are critical in choosing among fields.

Employees’ Needs and Job Characteristics

The previously cited accounting studies that examine employment preferences across

accounting fields do not provide theoretical frameworks. A possible framework, proposed

by the current study, is Maslow’s (1954) needs hierarchy. In the Maslow (1954) frame-

work, individuals have a hierarchical set of instinctual needs, which the individual

attempts to satisfy. The drive to satisfy these needs motivates much of human behavior.

Basic needs include a desire for physical well-being and security. ‘Higher’ order needs,

to be satisfied after basic needs are met, include the need for love, self and social-

esteem, and self-actualization.

According to Hackman and Oldham (1980), job characteristics are important to the

fulfillment of an individual’s personal needs. Job attributes may facilitate or hinder an

individual’s drive to satisfy his/her needs. A stream of research has examined the linkages

between job characteristics and numerous workplace outcomes including job satisfaction

and turnover (e.g. Fried, 1991). Regarding turnover, the literature suggests that an

employee leaves a current job when an alternative job appears to provide a greater

chance of satisfying individual needs (see Reed and Kratchman, 1989). This study

extends the research by proposing that job characteristics may influence a student’s

initial employment decision. Accordingly, students seek those jobs that have character-

istics that provide the greatest opportunity to satisfy personal needs.

Prior research suggests that, in making employment decisions, accounting students con-

sider job characteristics. Further, prior studies also suggest that students believe that job

characteristics vary across employment fields. Accordingly, students may perceive that

different fields satisfy different needs and these perceptions may influence their employ-

ment preferences.

In the Maslow (1954) framework, basic needs include physical well-being and security.

Obviously, an individual’s compensation plan may satisfy this need by providing income

and fringe benefits such as health insurance. Prior studies suggest that compensation is an

important variable in the employment decisions of accounting students (Carpenter and

Strawser, 1970; Reed and Kratchman, 1989; Hermanson et al., 1995; Ahmed et al.,

1996; Filipzak, 1997; Butler et al., 2000). Further, as reported in Stolle (1976), accounting

students believe that public accounting provides more compensation than industrial

accounting. Job security is another job characteristic that may help fulfill basic needs.

Accounting students ranked job security as the most important characteristic in employ-

ment decisions in both Lathan et al. (1987), and Bundy and Norris (1992). Melcher

et al. (1985) report that students believe that public accounting provides less job security

than private industry.

296 H. Nouri et al.

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Another job characteristic that may fulfill individual needs is the opportunity for

advancement. Promotion means not only higher pay, but also the satisfaction of several

higher order needs. Promotion enhances self-esteem and social-esteem because promotion

results in greater recognition by peers and society. Many studies report that opportunity for

advancement is among the top three job characteristics desired by accounting students

(Carpenter and Stawser, 1970; Kochanek and Norgaard, 1985a; Lathan et al., 1987;

Bundy and Norris, 1992; Tandy and Moores, 1992; Butler et al., 2000). Regarding stu-

dents’ perceptions of different employment fields, Stolle (1976), reports that senior stu-

dents believe that public accounting provides more opportunities for advancement than

industrial accounting.

Regarding the higher order need of self-actualization, Reed and Kratchman (1989)

report evidence suggesting that this need is important to accounting students. Students

in their sample ranked the opportunity for self-fulfillment and growth as the most import-

ant job attribute.

Hackman and Oldham (1980) argue that the nature of work is important in satisfying the

higher order needs of individuals. According to them, certain job characteristics promote

the satisfaction of these needs:

1. Autonomy. Jobs that provide the individual with discretion as to work decisions and

procedures increase feelings of personal responsibility. With personal responsibility,

the individual has the opportunity to increase social and self-esteem with good

performance.

2. Variety. Jobs that require a variety of different skills and talents are more meaningful

to individuals.

3. Task identity. Task identity refers to the degree to which a job requires the individual to

do the whole job, from beginning to end. Jobs with high task identity are more mean-

ingful to individuals.

4. Feedback. Feedback provides the individual with information about the results of his/her work; consequently, the individual knows his/her performance and may be able to

improve it. Feedback may arise from the task itself or the evaluations of others such as

supervisors.

Prior studies suggest that accounting students may perceive differences between

employment fields in these areas. Concerning variety, as reported by Stolle (1976),

accounting students believe that work in public accounting is less routine. Regarding feed-

back, Kochanek and Norgaard (1985a,b) note that students perceive that public account-

ing, relative to industry, provides more periodic job evaluations.

Discrimination

Another potential employment issue is perceived discrimination in the workplace. Dis-

crimination may have adverse consequences for an individual in terms of workplace

environment, pay, and advancement; consequently, achievement of personal needs may

be thwarted. This paper seeks to investigate whether students view public accounting as

more or less discriminatory than other employment fields. Further, if so, is this perception

important in the employment preferences of the students? Prior studies have not explored

these issues.

Perhaps the most publicized discrimination issue in the accounting profession has been

sex discrimination. Several studies (e.g. Parent et al., 1989; Stanko and Schneider, 1999)

suggest that some women perceive bias in promotion decisions at public accounting firms.

Perceptions and Employment Preferences 297

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Several studies in firms outside public accounting report similar concerns by female

accountants about promotion opportunities within their companies (e.g. Hunton et al.,

1996). Perceived sex discrimination may be important in initial employment decisions.

Tandy and Moores (1992), in their survey of US accounting students, report that

women were highly concerned about possible discrimination in making employment

decisions. Another possible discrimination issue is age discrimination. Some authors

contend that public accounting has a reputation of favoring younger applicants over

older ones for entry-level positions (e.g. Brown, 1986).

Employees’ needs after work

Work characteristics may also have an impact on the quality of employees’ lives after

work hours. For example, high stress, frequent travel, and long hours may diminish the

quality of an employee’s personal life. Prior literature suggests that students perceive

differences in these areas across accounting fields. Melcher et al. (1985) report that stu-

dents believe that, in comparison to other fields, public accounting has worse working con-

ditions and is less satisfying in terms of one’s personal life. In terms of overtime, several

studies (e.g. Stolle, 1976; Kochanek and Norgaard, 1985a,b) note that students believe

that working in public accounting involves a greater burden. Kochanek and Norgaard

(1985a,b) report that students perceive public accounting as being more stressful.

Whether these perceptions influence employment preferences has not been investigated.

Work in public accounting has a reputation for long hours, high stress, and extensive travel

(Greenhaus et al., 1997). Travel includes commuting to local clients and overnight trips to

non-local clients. As discussed in Greenhaus et al. (1997), the enormous time demands and

extensive travel requirements are perceived by some to be incompatible with family respon-

sibilities. Whether students hold this view has not been investigated by prior research.

Methodology

This study attempts to determine if accounting students perceive differences between

employment fields regarding job characteristics and further, if the perceptions are import-

ant in employment preferences. In selecting job attributes to examine, this study primarily

relies upon the research discussed in the literature review and an open-ended questionnaire

administered to senior accounting students.

Sample

Accounting students at the end of their junior year were surveyed at three colleges and

universities in the Northeast United States. One school (n ¼ 40) is a private New

England (NE) college with a total student body of 2900 (90% full-time, 40% women,

60% men). The second school (n ¼ 40) is a public college in the Mid-Atlantic (MA)

region with a total student body of 6000 (94% full-time, 59% women, 41% men). The

third school (n ¼ 49) is a public university, also in MA region with a total student body

of 9600 (80% full-time, 58% women, 42% men). Additional descriptive statistics of

the institutions are presented in Table 1.

Students completed the questionnaire in class in upper level accounting courses. Partici-

pation was anonymous. No student declined to participate. Of the 129 participating stu-

dents, six failed to complete all questions involving variable measures; consequently,

the effective response rate is 123 of 129 or 95%. The mean age of the sample is 23.5

years. Regarding age distribution, 64% of the sample are 22 years or younger while

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36% are 23 years or older. Further, 20% of the sample are 26 years or older. The mean

Grade Point Average (GPA) on a scale of 1 (low) to 5 (high) is 3.2.1 Females comprise

57% of the sample. In the sample, 17% of the subjects were married.

Measures

Survey questions appear in Appendix A. All questions (except the first one) involve stu-

dents’ perceptions of differences between public accounting and other accounting fields

regarding various job attributes. The questions use a seven point Likert-type scale and

ask whether the student agrees or disagrees with a statement that compares public account-

ing with other accounting fields. The seven point scale ranges from strongly disagree (1) to

strongly agree (7). The mid-point is four (neither disagree nor agree), which suggests that

the student perceives no difference between public accounting and other accounting areas.

Before conducting the survey, ten senior accounting students from the MA College,

who were enrolled in a special topics course, were asked in an open-ended questionnaire

to list factors that they considered in reaching their employment decisions. All ten students

had recently accepted an accounting position. Their responses and variables identified

from prior literature were used to develop an initial survey. The initial survey was pilot

tested with another group of senior accounting students (n ¼ 12) from the MA University.

Based upon students’ suggestions, minor modifications were made to create the final

survey used in the study. (Students’ responses from the pilot test were not included in

the data analysis of the current paper.)

Many of the survey questions involving perceived differences between accounting

fields are based upon prior studies cited in the literature review. For example, Stolle

(1976) reports that students perceive differences between public accounting and other

fields regarding compensation; consequently, several questions (X1–X9 in Appendix A)

involve compensation. The survey also includes questions (feedback, autonomy, variety,

and identity in Appendix A) regarding job attributes identified by Hackman and Oldham

Table 1. Descriptive statistics of sample institutions

NE

College

MA

College

MA

University

School of Business Accreditation AACSB AACSB AACSB

Number of Faculty 130 324 356

Student-Faculty Ratio 18 : 1 12 : 1 14 : 1

Total Number of Students 2900 6000 9600

Student body 30 States 95% in MA States

40 countries States 30 countries

SAT Scores: Verbal Math Verbal Math Verbal Math

,500 33% 19% 10% 7% 23% 19%

500–600 50% 46% 14% 10% 54% 44%

600–700 13% 30% 62% 71% 22% 33%

.700 4% 5% 14% 22% 1% 4%

Overall Average SAT Scores 1000 1295 1090

Percentage of accounting students

going to public accounting firms

30–40% 45–70% 20–30%

Average number of accounting students 180 180 260

Perceptions and Employment Preferences 299

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(1975) that help satisfy higher order needs. Measures of each attribute were adopted from

the JCI, the job characteristic index (Sims et al., 1976). The JCI has been used extensively

in management studies (see Meta analysis by Fried, 1991). Several studies (e.g. Griffin

et al., 1980) confirm its reliability and construct validity.

The wording of the JCI questions was initially taken from Sims et al. (1976) and modi-

fied to fit the context of the current study. To assess the construct validity of the four modi-

fied JCI scales, student responses were analyzed using confirmatory factor analysis. Four

factors accounted for 92% of the common variance and each factor accounted for 8% or

more of the variance. Factor loadings were determined using a promax (oblique) rotation.

The factor pattern indicates that, of the 22 questions, all questions except five loaded on

the appropriate factor. The five questions that failed to load on any of the four factors

(using a cutoff loading of 0.40) were dropped from the scale. The revised measures

(which appear in Appendix A) have the following Cronbach alphas: feedback 0.75;

variety 0.79; identity 0.72; and autonomy 0.57.

Model of Employment Preference

While one objective of the current study is to determine if students perceive differences

between accounting fields, another objective is to determine if perceived differences are

critical to employment preferences. Before distribution of the survey, the accounting stu-

dents were informed that one objective of the study was to investigate preferences regard-

ing jobs in public accounting versus other accounting related fields. The first question in

the survey asks students to indicate whether they prefer to work in public accounting or not

(see Appendix, Question 1). This question measures the dependent variable in the model

of employment preference.

Given a dependent variable that involves classification, two regression approaches may be

appropriate: probit and logistic. These approaches have been used by a number of accounting

researchers in several areas including: bankruptcy (Martin, 1977; Ohlson, 1980); and choice

of accounting principles (Blacconiere et al., 1991; Ghicas, 1990; Lilien and Pastena, 1982;

Zmijewski and Hagerman, 1981). Both approaches are based upon conditional probability

and yield results that are essentially indistinguishable from each other (Aldrich and

Nelson, 1984). According to Kaplan and Mackey (1992), probit regression is more suitable

when directional hypotheses are proposed while logistic regression is more suitable when

directional hypotheses are not specified. Since the current study is exploratory and does

not propose hypotheses, the current study uses logistic regression.

Results

Sample demographics appear in Table 2. As noted in Table 2, the sample may be divided

into two sub-samples based upon employment preference: those who prefer public

accounting (n ¼ 45); and those who do not (n ¼ 78). Mean values for the two groups

were calculated for each of the four demographic variables: age, GPA, marital status,

and sex. Results of t-tests indicate that there were no significant differences between

the two groups for any of the demographic variables.

Descriptive statistics for the survey questions appear in Table 3. Table 3 indicates if stu-

dents believe that public accounting differs from other fields and if the difference is stat-

istically significant. The t-tests in Table 3 assume a null hypothesis that the mean response

for the variable is 4 (on a seven-point scale). Four is the mid-point of the response scale

and suggests that, on average, students perceive no difference between public accounting

and non-public accounting.

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To simplify interpretation of the results in Table 3, the questions were analyzed using

exploratory factor analysis. The principal factor method was used to extract the factors,

which then were rotated using a promax (oblique) method. The clearest factor loadings

occur with seven factors, which are exhibited in Table 4. Each of the seven factors

accounts for four percent or more of the common variance. In total, the seven factors

account for 98% of the common variance. The Cronbach alpha for each factor was calcu-

lated to assess reliability. All factors, except Factor 6 (overtime and vacation), have Cron-

bach alpha coefficients greater than 0.65. Factor 6 has a low Cronbach alpha of 0.29 and

consequently, it is not used in further statistical analysis.

Table 5 displays the descriptive statistics for the factors. Regarding the factors, the

results suggest that students believe, on average, that, relative to other accounting

fields, public accounting involves more travel and has a stronger professional image.

The results also suggest that students believe that public accounting has less discrimi-

nation. Table 5 also displays statistics for those questions that did not load on any of

the factors (X6, X8, X9, X19, X20, X21, X22, and X26). Regarding these questions,

the results suggest that students believe that public accounting has a worse work atmos-

phere, more overtime, less flexibility regarding work hours, and less job security.

Regarding the JCI variables (feedback, autonomy, variety, and identity), the mean

response for each variable differed significantly from the mid-point of the scale. Public

accounting was viewed as providing more feedback, more variety, higher task identity,

but less autonomy. The results, except in the area of autonomy, suggest that students

believe that public accounting offers potential to secure job characteristics that are favor-

able to the achievement of higher order needs.

Logistic Regression Results

This study uses logistic regression to assess which student perceptions are important in

employment preferences. The dependent variable is the preference to work/not to work

in public accounting. Responses were coded 1 if the student prefers public accounting

Table 2. Sample demographics

Subsamples based upon employment preference

Total sample Public accounting

Non-public

accounting

n Mean SD n Mean SD n Mean SD

Age 121 23.5 4.7 45 23.6 4.9 76 23.4 4.7

GPA 122 3.17 0.39 45 3.18 0.41 77 3.16 0.39

Total sample Public

accounting

Non-public

accounting

Marital status

n 123 45 78

Percent married 17% 16% 18%

Sex

n 114 42 72

Percent female 57% 52% 60%

Sample sizes (n) differ because some subjects did not answer the related question.

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and 0 if the student prefers non-public accounting. The variables displayed in Table 5 are

the independent variables in the regression model. Also included as independent variables

were responses to questions about age, GPA, gender, and marital status. To develop a par-

simonious model, stepwise logistic procedures were used to determine which variables

contributed the most to explaining the dependent variable. A significance level of.10

was used to determine which variables entered and remained in the model. The resulting

model appears in Table 6.2

To assess the significance of the model, a chi-square test was used. As Table 6 shows,

the chi-square value is 34.9 (P , 0.001) which suggests that the data fits the model. Two

other measures of fit for models of this type are the ‘pseudo R-square’ and the predictive

accuracy of the model. The pseudo R-square measures the fit of the model with and

Table 3. Descriptive statistics, job characteristics questions

Variable Name Mean (7-pt scale) Standard deviation

X1 4.20 1.48 higher starting salary in

public accounting

X2 4.20 1.49 higher salaries in long-run

X3 3.75a 0.94 better healthcare

X4 3.82a 0.94 better maternity benefits

X5 3.93 0.94 better compensation plans

X6 3.95 1.18 better pay for overtime

X7 4.05 1.02 better retirement

X8 4.11 1.23 more vacation

X9 4.15 1.09 more flexibility about vacation

compensation

X10 5.07a 1.39 more travel

X11 4.86a 1.46 more nights away from home

X12 4.97a 1.49 more commuting

X13 3.95 1.35 more difficult for the married

X14 4.14 1.40 more difficult for employees

with children

X15 4.13 1.23 more age discrimination

X16 3.59a 1.23 more race discrimination

X17 3.19a 1.27 more religious discrimination

X18 4.07 1.39 more gender discrimination

X19 3.59a 1.17 better general atmosphere

X20 4.18 1.35 harder work

X21 5.15a 1.33 more overtime

X22 3.38a 1.48 more flexibility in setting

working hours

X23 4.80a 1.42 work with professionals

X24 4.55a 1.61 more continuing education

X25 4.22 1.56 more opportunities for advancement

X26 3.33a 1.39 better job security

X27 5.41a 1.25 better opportunities to get

CPA designation

Response scale: (1) strongly disagree ! (7) strongly agree.aMean is significantly different from mid-point of scale which is 4 (alpha ¼ 0.05).

n ¼ 123.

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without the explanatory variables. As reported in Table 6, the pseudo R-square is 0.2736,

which is reasonably high for cross-sectional data.

Regarding the predictive accuracy of the model, Table 7 indicates that the model cor-

rectly classified 71.5% of the subjects.3 Predictive accuracy by group (public accounting

Table 4. Factor analysis groupings

Fringe benefits (factor 1)

X3 Public accounting firms provide better healthcare benefits

X4 Public accounting firms provide better maternity/paternity

leave benefits

X5 Public accounting firms provide better compensation plans

X7 Public accounting firms provide better retirement plans

Travel (factor 2)

X10 Working for public accounting firms requires more traveling

during the year

X11 Working for public accounting firms requires you to spend

more nights away from home

X12 Working for public accounting firms requires more commuting

during the year

Discrimination (factor 3)

X15 There is more discrimination on the part of the public

accounting firms based on age

X16 There is more discrimination on the part of the public

accounting firms based on race

X17 There is more discrimination on the part of the public

accounting firms based on religious belief

X18 There is more discrimination on the part of the public

accounting firms based on gender

Family life (factor 4)

X13 It is more difficult for a married person to work for public

accounting firms than for corporations

X14 It is more difficult for a person with children to work for

public accounting firms than for corporations

Salary (factor 5)

X1 Public accounting firms pay higher starting salaries

X2 Public accounting firms pay higher salaries in the long-run

X25 There is greater opportunity for advancement in public

accounting

Overtime and Vacation (factor 6)

X6 Public accounting firms provide better pay rates for overtime hours

X8 Public accounting firms provide more vacation time each year

X9 There is more flexibility to receive your overtime as vacation

time or additional salary in public accounting firms

Professionalism (factor 7)

X23 There is a greater opportunity to work with professionals in

public accounting firms

X24 There is more opportunity to receive continuing professional

education in public accounting

X27 Public accounting firms provide better experience and incentives

necessary to obtain professional certification (e.g. CPA)

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v. non-public accounting) also may be determined using Table 7. Of the 34 students who

were predicted to prefer public accounting, 22 (65%) expressed an actual preference for

public accounting. Of the 89 students who were predicted to prefer other fields, 66

(74%) expressed an actual preference for other fields. Predictive accuracy by group also

can be assessed by splitting the sample according to actual preferences. As indicated in

Table 7, of the 45 students who expressed an actual preference for public accounting,

the model correctly predicted the preference of 22 (49%) of them. Of the 78 students

Table 6. Logistic regression results

Variable Parameter estimate Standard error Chi-square P-value

Intercept 26.730 1.814 13.8 0.001

Travel 20.185 0.072 6.6 0.010

Family life 20.158 0.094 2.8 0.093

Salary 0.235 0.084 7.8 0.005

Professionalism 0.172 0.077 5.0 0.026

Overtime pay 0.441 0.208 4.5 0.034

Variety 0.101 0.047 4.7 0.031

n ¼ 123.

Pseudo R2 ¼ 0.2736.

Cases correctly predicted ¼ 88.

Chi-square ¼ 34.9 with 6 DF (P ,0.001).

Table 5. Descriptive statistics, factor analysis groupings and remaining variables

Variable Name Mean (7-pt scale) Standard Deviation

Factor 1 3.89 0.77 fringe benefits

Factor 2 4.97a 1.27 travel

Factor 3 3.75a 0.96 discrimination

Factor 4 4.06 1.28 family life

Factor 5 4.21 1.16 salary

Factor 7 4.92a 1.11 professionalism

X6 3.95 1.18 better pay for overtime

X8 4.11 1.23 more vacation

X9 4.15 1.09 more flexibility about

vacation compensation

X19 3.59a 1.17 better general atmosphere

X20 4.18 1.35 harder work

X21 5.15a 1.33 more overtime

X22 3.38a 1.48 more flexibility in setting

working hours

X26 3.33a 1.39 better job security

Feedback 4.76a 0.89 more feedback

Autonomy 3.77a 0.84 more autonomy

Variety 4.46a 0.96 more variety

Task identity 4.27a 0.97 higher task identity

aMean is significantly different from mid-point of scale which is 4 (alpha ¼ 0.05).

n ¼ 123.

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who expressed an actual preference for other fields, the model correctly predicted the pre-

ference of 66 (85%) of them.

To assess further the predictive ability of the model, two additional sets of out-of-

sample data were collected from additional groups of junior accounting students at the

MA College. The first set of data was collected one year after the initial study and it

involved 34 students. The second set of data was collected three years after the initial

study and it involved 50 students. Using the variables indicated in Table 6, the model cor-

rectly classified 70.5% of students’ preferences in the first group and 68% in the second

group.

Table 6 presents the estimated regression coefficients for the independent variables.4

The sign of the parameter indicates the direction of the relation between the variable

and the probability of preferring public accounting. A positive sign indicates that an

increase in the value of the variable is associated with an increased probability of prefer-

ring public accounting; conversely, a negative sign indicates that an increase in the value

of the variable is associated with a decreased probability. For example, the coefficient of

the salary variable has a positive sign. If a student believes that public accounting offers

greater salaries, this belief is associated with an increased probability of preferring public

accounting. In terms of odds, a one-unit increase in the salary measure increases the odds

of preferring public accounting by 23.5%.5

The coefficient for travel has a negative sign. If the student believes that public account-

ing involves extensive travel, this belief is associated with a decreased probability of pre-

ferring public accounting. Regarding odds, a one-unit increase in the travel measure

reduces the odds of preferring public accounting by 18.5%.

The results in Table 6 suggest that several factors examined in this study are important

to students in formulating their employment preferences. Perhaps unsurprisingly,

perceptions about compensation are critical. Both salary and overtime pay have significant

P-values (less than 0.04). Salary involves expected salaries in the short- and long-run.

Overtime pay involves the belief that public accounting has better overtime pay rates.

This may reflect students’ concerns that the overtime rates in jobs outside public account-

ing are low (or even zero).

Concerns about the quality of personal life also may be important in employment pre-

ferences. Results in Table 6 suggest that concerns about travel and family life influence

students. Students who are least interested in public accounting perceive that public

accounting involves extensive travel, presumably too much travel. Perhaps connected to

beliefs about travel are perceptions of the quality of family life with a career in public

Table 7. Predictive ability of logistic regression model.

Of the 123 subjects:

Predicted preference

Employment preference Public accounting Non-public accounting

Actual preference

Public accounting 22a 23

Non-public accounting 12 66a

aCorrectly predicted, 22þ 66 ¼ 88.

88/123 ¼ 71.5%.

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accounting. Those least interested in public accounting perceive that public accounting

conflicts with family life.

The professional image of public accounting is also important. Table 6 indicates a

significant, positive coefficient for professionalism. Those students who believe that

public accounting is more professional are most likely to pursue public accounting

employment. These students may believe that public accounting offers greater opportu-

nities to gain social recognition from accounting peers and society in general. In the

Maslow (1954) framework, this perceived opportunity might stem from a strong desire

to fulfill higher order needs.

Lastly, variety in workplace tasks also appears to be important to the employment pre-

ferences of many students. Those who believe that public accounting offers greater oppor-

tunities for variety are more likely to pursue public accounting careers. In the Hackman

and Oldham (1980) framework, variety makes work more meaningful to individuals

and thus increases the fulfillment of the higher order needs of the individual.

Conclusion

One objective of this study is to determine students’ perceptions of work in public

accounting relative to other accounting fields. To improve upon prior research, this

study attempts to develop a more comprehensive model with a stronger theoretical

base. Variables in this study that do not appear in prior studies include discrimination

and the job characteristics theorized by Hackman and Oldham (1980) to enhance the sat-

isfaction of higher-order needs. Results suggest that students perceive differences between

accounting fields for these previously untested variables.

Another objective of this study is to determine which perceptions are important to

students in formulating their employment preferences. The logistic regression approach

in this study allows statistical testing of the relative importance of perceptions. Prior

studies have not attempted to do this. It is hoped the results of this study will provide

recruiters and faculty advisors with greater insight into the students’ perspective. This

could lead to better matching between students and organizations and therefore positive

outcomes such as high job satisfaction and low turnover. For example, regarding employ-

ment preferences, this study identifies several critical issues such as travel and job variety.

This suggests that firms that recruit accounting graduates should provide explicit and

detailed information about travel requirements and job variety. This may be particularly

important for those firms that do not conform to the students’ generalizations. For

example, results indicate that students believe that jobs in accounting firms have greater

job variety and more travel. Firms in private industry that offer jobs with high job

variety should communicate this information to students; otherwise, the firms will lose

the interest of potential candidates who are seeking job variety. Likewise, firms in public

accounting that do not require extensive travel must clearly communicate this information

to students or lose potential applicants who wish to avoid travel. Faculty advisors also

should be aware of exceptions to students’ generalizations.

This study is subject to a number of limitations, which are characteristic of this type of

research. In the regression model, important variables may have been omitted. Further, the

relations between variables within the model may not have been properly specified. This

study focuses on career preferences of students and not the actual employment decisions of

the students. While career preferences probably have a strong positive relation with

employment decisions, a model of employment decision might differ somewhat from a

model of career preference. Finally, the survey was conducted at three universities and

the results may be relevant to schools similar to those used in the study. In addition, the

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subjects are from the USA and the findings may not be general across other cultures.

Although most factors examined in this study seem to be universal, this study should be

replicated in other countries to investigate its generalizations.

Notes

1In general, recruiters for national public accounting firms in the Northeast United States use an average GPA

of 3.0 or above for interviewing students. Smaller public accounting firms interview students with GPA of

less than 3.0.2An alternative logistic regression model was developed which, in the initial stepwise procedures, included

only the multi-item factors in Table 5 as independent variables. Single item variables in Table 2, X6–X26,

were excluded in this analysis. The results of this stepwise procedure are similar to those reported in Table 6

with the notable exception of overtime pay (X6). Since X6 was not included in the initial stepwise procedure

in this alternative approach, it does not appear in the final model.3Traditionally, a probability of 0.50 is used as the cut-off point in making predictions about the dependent

variable in binary logistic models (Stock and Watson, 2003; Wooldridge, 2003). The advantage of this

rule is that it is easy to understand. The disadvantage is that it may not reflect the true quality of the predic-

tion. In some cases, prior knowledge about the optimal probability value can be used to determine the cut-off

point. In the case of the current study, such information was not available. Other approaches in choosing a

cut-off point include, (1) using sample proportions (2) examining the probability distributions of the two

levels of the dependent variable using the techniques of Palepu (1986). In the current study, both approaches

yield a cut-off point of approximately 0.37. Regarding sample proportions, 46 of 123 students or 36.5%

prefer public accounting. Regarding probability distributions, a plot of the distributions for the two employ-

ment preferences (public accounting v. other) reveals an intersection point of 0.37, which according to

Palepu (1986), is an appropriate cut-off. Using 0.37 as the cut-off probability produces results similar to

those reported using the 0.50 cut-off. With 0.37 as the cut-off point, for the original sample (n ¼ 123),

the model correctly predicted 67.5 % of the students. For the additional samples, the model correctly pre-

dicted 67.6% (n ¼ 34) and 68% (n ¼ 50).4To check the validity of the parameter estimates and standard errors in Table 6, a bootstrapping technique

was used. The bootstrapping procedure involved re-sampling with replacement and had 1000 iterations. The

parameter estimates and standard errors from the bootstrapping are very similar to those reported in Table 6.

Probit estimation of regression coefficients also yields results similar to those in Table 6. Using probit, all

variables in Table 6 are significant at the 10% level. The pseudo r-square is 0.2767.5In the logistic regression model where bs are the parameters, exp(bi)-1 measures the change in the odds for a

one unit change in the relevant variable (keeping all other variables constant).

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Appendix A

Questionnaire

Employment preference (dependent variable)

If you have an equal chance of getting a job wherever you like, which of the following

career paths would you choose?

– Public accounting

– Corporations

– Other

Compensation

X1 Public accounting firms pay higher starting salaries

X2 Public accounting firms pay higher salaries in the long-run

X3 Public accounting firms provide better healthcare benefits

X4 Public accounting firms provide better maternity/paternity leave benefits

X5 Public accounting firms provide better compensation plans.

X6 Public accounting firms provide better pay rates for overtime hours

X7 Public accounting firms provide better retirement plans

X8 Public accounting firms provide more vacation time each year

X9 There is more flexibility to receive your overtime as vacation time or additional

salary in public accounting firms

Travel

X10 Working for public accounting firms requires more traveling during the year

X11 Working for public accounting firms requires you to spend more nights away

from home

X12 Working for public accounting firms requires more commuting during the year

Family life

X13 It is more difficult for a married person to work for public accounting firms than

for corporations

X14 It is more difficult for a person with children to work for public accounting firms

than for corporations

Discrimination

X15 There is more discrimination on the part of the public accounting firms based on

age

X16 There is more discrimination on the part of the public accounting firms based on

race

X17 There is more discrimination on the part of the public accounting firms based on

religious belief

X18 There is more discrimination on the part of the public accounting firms based on

gender

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Miscellaneous work conditions

X19 The general atmosphere is better in public accounting firms than in corporations

[general work conditions]

X20 Harder work is required in public accounting

X21 The amount of overtime you can expect to work in a year is higher in public

accounting

X22 There is more flexibility to structure working hours (e.g., 7 am to 4 pm) in

public accounting firms [flexibility of working hours]

X23 There is a greater opportunity to work with professionals in public accounting

firms [professional image of co-workers and superiors]

X24 There is more opportunity to receive continuing professional education in

public accounting firms

X25 There is greater opportunity for advancement in public accounting

X26 There is a higher probability to work for a public accounting firm for a long

period of time [job security]

X27 Public accounting firms provide better experience and incentives necessary to

obtain professional certification (e.g. CPA)

Job Characteristics Theorized to Satisfy Higher Order Needs

Feedback

Public accountants receive information from their superiors on their job performance

Public accountants receive feedback from their superiors on how well they are doing

Public accountants have an opportunity to find out how well they are doing in their jobs

Public accountants have opportunities to know whether they are performing their jobs well

or poorly�Public accountants can find out how well they are doing on the job as they are working�Public accountants have opportunities to receive feedback about their performance from

people other than superiors

Autonomy

Public accountants are left on their own to do their work

Public accountants are able to act independently of their superiors in performing their job

function

Public accountants are able to do their jobs independently of others

Public accountants have freedom to do pretty much what they want on their jobs�Public accountants have opportunities for independent thought and action�Public accountants have control over the pace of their work

Variety

There is greater opportunity to experience different work assignments in public accounting

There is variety in public accounting jobs

Public accountants have an opportunity to do a number of different things in their jobs

Public accounting jobs are repetitious

The tasks public accountants perform in a typical day are similar

Public accountants have variety in their jobs

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Task Identity

Public accountants have opportunities to complete the work they start

Public accountants have opportunities to do a job from beginning to end (i.e., the chance to

do a whole job)

Public accountants have the opportunity to handle a job from beginning to end by

themselves�Public accountants can see projects or jobs through to completion

�Questions that failed to load in the exploratory factor analysis. The questions were

dropped.

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