Employment Preference of Undergraduate Accounting Students in Botswana: Perceptional Analysis of Practitioners and Students

This exploratory and descriptive study analyzed factors influencing employment choice of accounting graduates in higher education institutions in Botswana. Graduates’ preference to type of employer and size of employer were also analyzed. Data was collected through a survey of randomly selected 120 final year undergraduate accounting students from four randomly samples private higher education institutions in Botswana. Also, 60 accounting practitioners were purposively selected for data collection for comparing their perceptions with students on employment preference factors. Data analysis was accomplished using descriptive and inferential statistical tools of mean, frequency, ranking and Chi Square test. Students ranked flexible work schedule and work-life balance, initial salary and, opportunity for advancement as the three most important employment factors while practitioners ranked initial salary, opportunity for advancement and employer reputation and prestige as the three most important employment factors . It was therefore, recommended that employers should not only establish a good reputation but also, should create a conducive socio-economic environment by combining flexible working life with good salary offer to attract and retain employees. Students ranked private accounting jobs as their top preferred jobs. Students preferred large size employers over medium and small size employers. Reasons for preferring private accounting jobs and, large size employers should be investigated enabling accounting employers and, especially small and medium size employers, respectively in formulating appropriate strategies for attracting prospective employees in accounting profession.