Attracting the Next Generation of Accountants: The Joint Impact of Sustainability Emphasis and Social Value Orientation on Accounting Career Perceptions

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2023-11-01 DOI:10.2308/ajpt-2022-107
Eric Horne, Serena Loftus, Sarah Shonka McCoy, Amanda M. Winn
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Abstract

SUMMARY A consequence of the COVID-19 pandemic is that workers increasingly want work that aligns with their values. Given that Gen Z, the next generation of accountants, is characterized by a focus on ESG issues, we use an experiment to test whether emphasizing sustainability assurance roles attracts individuals to the profession and which types of individuals are most attracted. We find individuals are more interested in becoming accountants when sustainability assurance positions are emphasized, relative to financial positions. We further find individuals with a prosocial (but not proself) social value orientation drive this result due to the greater intrinsic appeal of sustainability jobs to these individuals. We also find some evidence that prosocial individuals exhibit lower professional skepticism than proself individuals, highlighting a potential negative consequence of attracting prosocial individuals to the profession. Our findings illuminate how the accounting profession can attract prosocial individuals and one implication of doing so.
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吸引下一代会计师:可持续发展重点和社会价值取向对会计职业观念的共同影响
2019冠状病毒病大流行的一个后果是,工人越来越希望工作符合他们的价值观。鉴于下一代会计师Z世代的特点是关注ESG问题,我们通过实验来测试强调可持续性保证角色是否会吸引个人加入该职业,以及哪种类型的个人最受吸引。我们发现,相对于财务职位,当可持续发展保证职位被强调时,个人对成为会计师更感兴趣。我们进一步发现,具有亲社会(而非自我)社会价值取向的个体推动了这一结果,因为可持续性工作对这些个体具有更大的内在吸引力。我们还发现一些证据表明,亲社会个体比专业个体表现出更低的职业怀疑主义,这突出了吸引亲社会个体进入职业的潜在负面后果。我们的研究结果阐明了会计职业如何吸引亲社会的个人,以及这样做的一个含义。
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
期刊最新文献
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