Pub Date : 2022-04-18DOI: 10.1080/09639284.2022.2063025
Denise Dickins, Joseph Reid
ABSTRACT We address calls to develop accountants’ critical thinking skills by describing a pedagogy based on Bloom’s ([1956]. Taxonomy of educational objectives, handbook I: The cognitive domain. David McKay) taxonomy for cognitive development which can be integrated into an introductory accounting class. The pedagogy recommends instructors be more cognizant of how critical thinking skills are developed, and adopt instructional examples, problems, and testing strategies for each course topic that are explicitly intended to help develop students’ critical thinking skills in a stepwise manner. To facilitate implementation, we describe how an introductory accounting class was modified to accommodate the proposed pedagogy. Specific examples are included. We also provide preliminary evidence that the proposed pedagogy positively impacts students’ ability to apply accounting concepts (i.e. step three of six in Bloom’s taxonomy).
{"title":"Integrating a foundation for the development of critical thinking skills into an introductory accounting class","authors":"Denise Dickins, Joseph Reid","doi":"10.1080/09639284.2022.2063025","DOIUrl":"https://doi.org/10.1080/09639284.2022.2063025","url":null,"abstract":"ABSTRACT We address calls to develop accountants’ critical thinking skills by describing a pedagogy based on Bloom’s ([1956]. Taxonomy of educational objectives, handbook I: The cognitive domain. David McKay) taxonomy for cognitive development which can be integrated into an introductory accounting class. The pedagogy recommends instructors be more cognizant of how critical thinking skills are developed, and adopt instructional examples, problems, and testing strategies for each course topic that are explicitly intended to help develop students’ critical thinking skills in a stepwise manner. To facilitate implementation, we describe how an introductory accounting class was modified to accommodate the proposed pedagogy. Specific examples are included. We also provide preliminary evidence that the proposed pedagogy positively impacts students’ ability to apply accounting concepts (i.e. step three of six in Bloom’s taxonomy).","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"278 - 299"},"PeriodicalIF":3.2,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48805998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-18DOI: 10.1080/09639284.2022.2060047
Jörg H. Mayer, R. Quick, Sanjar Sayar, Jörg Siebert
ABSTRACT By inverting the knowledge transfer process, flipped classroom trainings promise a richer learning experience and, ultimately, an enhanced learning process. The objective of this article is to present design guidelines that help lecturers make their flipped classroom trainings more user-centric. We take an accounting information system (AIS)-related lecture at a university as our case example and consider two types of learners for the same training, that is practitioners and students. Significant differences emerged. For example, practitioners cherished self-contained learning at their own pace, whereas most of the students asked for a motivated lecturer to give direction. Our results are clustered threefold: (1) User perception – getting the method right is as important as the content; (2) Lecturer – developing soft skills beyond mere knowledge transfer; (3) Technology – setting the scene properly when switching to flipped classroom trainings.
{"title":"Switching to flipped classrooms – one and the same training challenged by practitioners and students","authors":"Jörg H. Mayer, R. Quick, Sanjar Sayar, Jörg Siebert","doi":"10.1080/09639284.2022.2060047","DOIUrl":"https://doi.org/10.1080/09639284.2022.2060047","url":null,"abstract":"ABSTRACT By inverting the knowledge transfer process, flipped classroom trainings promise a richer learning experience and, ultimately, an enhanced learning process. The objective of this article is to present design guidelines that help lecturers make their flipped classroom trainings more user-centric. We take an accounting information system (AIS)-related lecture at a university as our case example and consider two types of learners for the same training, that is practitioners and students. Significant differences emerged. For example, practitioners cherished self-contained learning at their own pace, whereas most of the students asked for a motivated lecturer to give direction. Our results are clustered threefold: (1) User perception – getting the method right is as important as the content; (2) Lecturer – developing soft skills beyond mere knowledge transfer; (3) Technology – setting the scene properly when switching to flipped classroom trainings.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"332 - 354"},"PeriodicalIF":3.2,"publicationDate":"2022-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48734805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-08DOI: 10.1080/09639284.2022.2059770
Carlos López-Hernández, Gloria Isabel Lizarraga-Álvarez, Manuel Soto-Pérez
ABSTRACT This study presents an empirically validated serious game proposal to cope with the challenges of apathy and lack of security in freshmen studying accounting. A review of the literature on serious games in accounting education found a dearth of studies identifying the factors that promote their effectiveness. Therefore, this study first analyses the Accounting Marathon board game’s effectiveness in reinforcing the learning of accounting principles in an introductory accounting course. Secondly, since the Accounting Marathon is based on experiential learning theory, self-efficacy and learning motivation are proposed as mediating variables in the relationship between experiential learning and self-perceived academic performance. The sample consisted of 119 students who participated in the intervention. In terms of results, students who played the Accounting Marathon significantly improved their actual academic performance. Also, self-efficacy and learning motivation were significant mediator variables between experiential learning and self-perceived academic performance.
{"title":"Enhancing learning of accounting principles through experiential learning in a board game","authors":"Carlos López-Hernández, Gloria Isabel Lizarraga-Álvarez, Manuel Soto-Pérez","doi":"10.1080/09639284.2022.2059770","DOIUrl":"https://doi.org/10.1080/09639284.2022.2059770","url":null,"abstract":"ABSTRACT This study presents an empirically validated serious game proposal to cope with the challenges of apathy and lack of security in freshmen studying accounting. A review of the literature on serious games in accounting education found a dearth of studies identifying the factors that promote their effectiveness. Therefore, this study first analyses the Accounting Marathon board game’s effectiveness in reinforcing the learning of accounting principles in an introductory accounting course. Secondly, since the Accounting Marathon is based on experiential learning theory, self-efficacy and learning motivation are proposed as mediating variables in the relationship between experiential learning and self-perceived academic performance. The sample consisted of 119 students who participated in the intervention. In terms of results, students who played the Accounting Marathon significantly improved their actual academic performance. Also, self-efficacy and learning motivation were significant mediator variables between experiential learning and self-perceived academic performance.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"300 - 331"},"PeriodicalIF":3.2,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45695541","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-04-08DOI: 10.1080/09639284.2022.2059383
Paul A. De Lange, Brendan T. O'Connell, M. Tharapos, Nicola J. Beatson, H. Oosthuizen
ABSTRACT This study investigates employers’ perceptions of, and recruitment approaches for, accounting professionals using a survey of small to medium sized public accounting firms in Australia. We find that firms experience significant difficulties in sourcing high quality graduates and tend to hire a low proportion of international students. To explain the latter, we employ Bourdieu’s notions of habitus, together with the concepts of social and cultural capital, to examine the challenges faced by international students. A key finding of our study is that many international students are at a disadvantage in seeking professional employment because of a lack of habitus, that is, a ‘feel for the game’ and an understanding of what is needed to succeed in the accounting field. Our findings add to the accounting literature by highlighting that demonstrated potential to excel at business development activities and possession of strong social and cultural capital were paramount in obtaining employment.
{"title":"Accounting graduate employability: employer perspectives on skills and attributes of international graduates","authors":"Paul A. De Lange, Brendan T. O'Connell, M. Tharapos, Nicola J. Beatson, H. Oosthuizen","doi":"10.1080/09639284.2022.2059383","DOIUrl":"https://doi.org/10.1080/09639284.2022.2059383","url":null,"abstract":"ABSTRACT This study investigates employers’ perceptions of, and recruitment approaches for, accounting professionals using a survey of small to medium sized public accounting firms in Australia. We find that firms experience significant difficulties in sourcing high quality graduates and tend to hire a low proportion of international students. To explain the latter, we employ Bourdieu’s notions of habitus, together with the concepts of social and cultural capital, to examine the challenges faced by international students. A key finding of our study is that many international students are at a disadvantage in seeking professional employment because of a lack of habitus, that is, a ‘feel for the game’ and an understanding of what is needed to succeed in the accounting field. Our findings add to the accounting literature by highlighting that demonstrated potential to excel at business development activities and possession of strong social and cultural capital were paramount in obtaining employment.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"249 - 277"},"PeriodicalIF":3.2,"publicationDate":"2022-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42082335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-29DOI: 10.1080/09639284.2022.2057195
Denise A Jackson, G. Michelson, Rahat Munir
ABSTRACT New technologies in accounting are widely regarded as crucial to building organisational success. They have, and continue, to impact on the requisite skills for graduate and early career accounting professionals. This research focuses on how well universities, employing organisations, and professional associations are preparing early career accountants for new technology, and the future pathways to build technology-related skills. Drawing on a mixed-method study of 315 early career accountants and 175 managers/recruiters in Australia, we find different perceptions exist between these two groups. Early career accountants were generally more positive in their assessment of how well organisations’ training systems prepared them for new technology while managers/recruiters expressed greater confidence in universities’ ability to develop accountants to meet emergent skill demands. We argue there is an important, complementary, and yet slightly different role played by stakeholders (universities/employing organisations/professional associations) in building technology-related skills to help collectively nurture early career accountant talent.
{"title":"Developing accountants for the future: new technology, skills, and the role of stakeholders","authors":"Denise A Jackson, G. Michelson, Rahat Munir","doi":"10.1080/09639284.2022.2057195","DOIUrl":"https://doi.org/10.1080/09639284.2022.2057195","url":null,"abstract":"ABSTRACT New technologies in accounting are widely regarded as crucial to building organisational success. They have, and continue, to impact on the requisite skills for graduate and early career accounting professionals. This research focuses on how well universities, employing organisations, and professional associations are preparing early career accountants for new technology, and the future pathways to build technology-related skills. Drawing on a mixed-method study of 315 early career accountants and 175 managers/recruiters in Australia, we find different perceptions exist between these two groups. Early career accountants were generally more positive in their assessment of how well organisations’ training systems prepared them for new technology while managers/recruiters expressed greater confidence in universities’ ability to develop accountants to meet emergent skill demands. We argue there is an important, complementary, and yet slightly different role played by stakeholders (universities/employing organisations/professional associations) in building technology-related skills to help collectively nurture early career accountant talent.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"150 - 177"},"PeriodicalIF":3.2,"publicationDate":"2022-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48248026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-04DOI: 10.1080/09639284.2021.1999278
Munther Al-Nimer, Fairouz Mustafa
ABSTRACT Educational institutions play a pivotal role in providing the market with well-educated and skilled employees with core professional competencies, particularly in accounting. Although previous studies have extensively discussed accounting students' demographic factors in developed countries. However, these demographics have received only minor attention in emerging regions. Therefore, this study explores the effect of accounting students' demographics on professional competencies by examining the mediating role of student engagement activities in Jordanian universities. This research adopts Astin's ([1984]. Student involvement: A developmental theory for higher education. Journal of College Student Personnel, 25(4), 297–308) Input-Environment/Process-Output (I-E-O) model. The study applies mixed methods by collecting quantitative data from questionnaires and qualitative data from personal interviews. The results indicate that the levels of accounting student engagement activities in Jordanian universities are still modest. Moreover, they show that student demographics significantly impact both student engagement and professional competencies and that the student engagement activities significantly affect the professional competencies of accounting students and partially mediate the effect of accounting students' demographics and professional competencies. The study has implications for the planning of undergraduate accounting education programmes, as it recommends focusing on the factors that influence student engagement and professional competencies.
{"title":"Accounting students’ demographics and competencies: the mediating role of student engagement","authors":"Munther Al-Nimer, Fairouz Mustafa","doi":"10.1080/09639284.2021.1999278","DOIUrl":"https://doi.org/10.1080/09639284.2021.1999278","url":null,"abstract":"ABSTRACT Educational institutions play a pivotal role in providing the market with well-educated and skilled employees with core professional competencies, particularly in accounting. Although previous studies have extensively discussed accounting students' demographic factors in developed countries. However, these demographics have received only minor attention in emerging regions. Therefore, this study explores the effect of accounting students' demographics on professional competencies by examining the mediating role of student engagement activities in Jordanian universities. This research adopts Astin's ([1984]. Student involvement: A developmental theory for higher education. Journal of College Student Personnel, 25(4), 297–308) Input-Environment/Process-Output (I-E-O) model. The study applies mixed methods by collecting quantitative data from questionnaires and qualitative data from personal interviews. The results indicate that the levels of accounting student engagement activities in Jordanian universities are still modest. Moreover, they show that student demographics significantly impact both student engagement and professional competencies and that the student engagement activities significantly affect the professional competencies of accounting students and partially mediate the effect of accounting students' demographics and professional competencies. The study has implications for the planning of undergraduate accounting education programmes, as it recommends focusing on the factors that influence student engagement and professional competencies.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"213 - 241"},"PeriodicalIF":3.2,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49010255","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-03-04DOI: 10.1080/09639284.2022.2032220
Abdulaziz Y. S. Mosbah, C. Cowton, J. E. Drake, Wilma Teviotdale
ABSTRACT Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty’s lack of practical experience; weak links with the profession; a traditional curriculum; teacher-centred pedagogy; traditional forms of assessment; the number and quality of students; limited or outdated resources; and poor physical infrastructure. As a study of the preparation of students for the workplace in a developing country, which takes account of both faculty and practitioner views, this paper also contributes to the limited literature on accounting education in Libya. Considering the findings through the lens of institutional theory concepts leads to recommendations for options that are likely to be relevant not only to Libya but also to the wider MENA region and other developing countries.
{"title":"Preparing students for the workplace in developing countries: a study of accounting education in Libya","authors":"Abdulaziz Y. S. Mosbah, C. Cowton, J. E. Drake, Wilma Teviotdale","doi":"10.1080/09639284.2022.2032220","DOIUrl":"https://doi.org/10.1080/09639284.2022.2032220","url":null,"abstract":"ABSTRACT Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty’s lack of practical experience; weak links with the profession; a traditional curriculum; teacher-centred pedagogy; traditional forms of assessment; the number and quality of students; limited or outdated resources; and poor physical infrastructure. As a study of the preparation of students for the workplace in a developing country, which takes account of both faculty and practitioner views, this paper also contributes to the limited literature on accounting education in Libya. Considering the findings through the lens of institutional theory concepts leads to recommendations for options that are likely to be relevant not only to Libya but also to the wider MENA region and other developing countries.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"184 - 212"},"PeriodicalIF":3.2,"publicationDate":"2022-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42828318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-23DOI: 10.1080/09639284.2022.2041056
Cecilia Chiu, Robyn King, Corene Crossin
ABSTRACT Business cases are commonly adopted into the accounting curricula to promote deep learning. However, in practice, case-based learning is often ineffective without facilitation because of accounting students’ strong surface-learning tendencies. This study investigates the case-based learning effect of colour-coded digital annotation (CCDA). CCDA requires students to highlight web-based text using prescribed colours and present case responses as annotated comments. Our findings indicate that students who adopt CCDA achieve greater improvement in case assessments. Consistent with findings in the technology-enhanced literature (TEL), CCDA provides greater benefits for students who engage more with the intervention. However, CCDA’s effect on learning outcomes is not correlated with the self-reported learning experience. This study contributes to the literature and practice by presenting a cost-effective intervention to operationalise case-based learning in accounting education.
{"title":"Using colour-coded digital annotation for enhanced case-based learning outcomes","authors":"Cecilia Chiu, Robyn King, Corene Crossin","doi":"10.1080/09639284.2022.2041056","DOIUrl":"https://doi.org/10.1080/09639284.2022.2041056","url":null,"abstract":"ABSTRACT Business cases are commonly adopted into the accounting curricula to promote deep learning. However, in practice, case-based learning is often ineffective without facilitation because of accounting students’ strong surface-learning tendencies. This study investigates the case-based learning effect of colour-coded digital annotation (CCDA). CCDA requires students to highlight web-based text using prescribed colours and present case responses as annotated comments. Our findings indicate that students who adopt CCDA achieve greater improvement in case assessments. Consistent with findings in the technology-enhanced literature (TEL), CCDA provides greater benefits for students who engage more with the intervention. However, CCDA’s effect on learning outcomes is not correlated with the self-reported learning experience. This study contributes to the literature and practice by presenting a cost-effective intervention to operationalise case-based learning in accounting education.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"32 1","pages":"201 - 221"},"PeriodicalIF":3.2,"publicationDate":"2022-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42405636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-21DOI: 10.1080/09639284.2022.2029748
Marné Van Niekerk, M. Delport
ABSTRACT Capturing and maintaining students’ attention in higher education has long been a focal point in research. This is especially true of accounting courses, for which many students lack the contextual knowledge and integration skills required to be successful, particularly among rural students. The flipped classroom has been poised as a possible solution to improving student engagement, since it optimises the classroom contact time, while providing opportunities for the integration and application of knowledge. However, various constraints might make it difficult to implement the flipped classroom design in rural contexts. The purpose of this study was to evaluate whether the flipped classroom design would be beneficial to students studying on a rural campus. A three-year action research design was used to evaluate learning preferences and students’ academic performance. The results revealed a need for a contextualised flipped classroom design that can improve student engagement and academic performance in rural settings.
{"title":"Evolving flipped classroom design in a cost/management accounting module in a rural South African context","authors":"Marné Van Niekerk, M. Delport","doi":"10.1080/09639284.2022.2029748","DOIUrl":"https://doi.org/10.1080/09639284.2022.2029748","url":null,"abstract":"ABSTRACT Capturing and maintaining students’ attention in higher education has long been a focal point in research. This is especially true of accounting courses, for which many students lack the contextual knowledge and integration skills required to be successful, particularly among rural students. The flipped classroom has been poised as a possible solution to improving student engagement, since it optimises the classroom contact time, while providing opportunities for the integration and application of knowledge. However, various constraints might make it difficult to implement the flipped classroom design in rural contexts. The purpose of this study was to evaluate whether the flipped classroom design would be beneficial to students studying on a rural campus. A three-year action research design was used to evaluate learning preferences and students’ academic performance. The results revealed a need for a contextualised flipped classroom design that can improve student engagement and academic performance in rural settings.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"567 - 595"},"PeriodicalIF":3.2,"publicationDate":"2022-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47705597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-02-18DOI: 10.1080/09639284.2021.1998785
A. Holmes, Renee Foshee, Teresa de Jesus Elizondo Montemayor
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.
{"title":"Strengthening the accounting pipeline through diversity: preference for Big 4 employment and intentions to change","authors":"A. Holmes, Renee Foshee, Teresa de Jesus Elizondo Montemayor","doi":"10.1080/09639284.2021.1998785","DOIUrl":"https://doi.org/10.1080/09639284.2021.1998785","url":null,"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.","PeriodicalId":46934,"journal":{"name":"Accounting Education","volume":"31 1","pages":"370 - 393"},"PeriodicalIF":3.2,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43604584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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