Understanding labor force shortage in accounting occupations: a qualitative study of studient's orientation factors[Comprendre la pénurie de main d’œuvre dans les professions comptables : une étude qualitative des facteurs d'orientation des étudiants]

Faced with difficulties to ensure succession in auditing firms, the accountants and the Commissioners to accounts seek solutions to attract young people into accounting studies. Integrating vocational guidance into the field of study of career and in particular organizational socialization, a qualitative study conducted on 20 students involved in higher education in accountancy is performed; it aims at testing five orientation factors from the model of Allard and Ouellette (2002) and at identifying orientation strategies. Vocational guidance can be defined as a process of matching of cognitive and professional skills with personality and professional values in a aim of self-fulfillment in an occupational environment. Vocational guidance takes place step by step with the concern to preserve open doors as long as possible.