Strengthening the Accounting Pipeline through Diversity: Preference for Big 4 Employment and Intentions to Change

Autor/inn/en	Holmes, Amy F.; Foshee, Renee; de Jesus Elizondo Montemayor, Teresa
Titel	Strengthening the Accounting Pipeline through Diversity: Preference for Big 4 Employment and Intentions to Change
Quelle	In: Accounting Education, 31 (2022) 4, S.370-393 (24 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Zusatzinformation	ORCID (Holmes, Amy F.) ORCID (Foshee, Renee) ORCID (de Jesus Elizondo Montemayor, Teresa)
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2021.1998785
Schlagwörter	Accounting; Professional Education; Labor Turnover; Corporations; Labor Needs; Career Choice; Cross Cultural Studies; Student Attitudes; Age Differences; Gender Differences; Social Influences; Diversity; Foreign Countries; Employers; Certification; Mexico; United States + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Berufsausbildung; Unternehmen; Labour needs; Arbeitskräftebedarf; Cultural comparison; Kulturvergleich; Schülerverhalten; Age; Difference; Age difference; Altersunterschied; Geschlechterkonflikt; Sozialer Einfluss; Ausland; Abschlusszeugnis; Zertifizierung; Mexiko; USA
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. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2024/1/01