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Desired attributes of public accounting firms in the job selection process: an empirical examination of accounting graduates' perceptions

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  • Siu Chan
  • Simon Ho

Abstract

The purpose of this study is to identify attributes of public accounting firms that accounting graduates find most desirable in their job selection decisions, and the impacts of individual differences on these perceptions. Factor analysis performed on the responses of 167 final-year accounting students in Hong Kong to a 30-item questionnaire identified seven factors. The results indicate that accounting graduates considered help in finishing their professional accounting examinations and good staff relationships as the most important criteria in their choice of employers. In addition, female accounting graduates were more concerned about the possibility of being required to travel or be transferred, but were less concerned about the reputation and profile (such as the client base and the size) of the firms than their male counterparts. Accounting graduates with a higher grade point average (GPA) were less concerned about the working environment, but more concerned about a firms' reputation and profile than those with a lower GPA. The implications of these results are discussed.

Suggested Citation

  • Siu Chan & Simon Ho, 2000. "Desired attributes of public accounting firms in the job selection process: an empirical examination of accounting graduates' perceptions," Accounting Education, Taylor & Francis Journals, vol. 9(4), pages 315-327.
    • Handle: RePEc:taf:accted:v:9:y:2000:i:4:p:315-327
    DOI: 10.1080/09639280010010452
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    Citations

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    Cited by:

    1. Maciej Ciołek & Izabela Emerling, 2019. "Can We Shape Trait Professional Skepticism through University Accounting Programs? Evidence from Polish University," Sustainability, MDPI, vol. 11(1), pages 1-30, January.
    2. Mehmet Nuri Inel, 2017. "A Study on Agreement Analysis in Job Selection Decisions With Respect To Locus of Control," Business and Economic Research, Macrothink Institute, vol. 7(1), pages 87-99, June.
    3. Nathalie Gonthier Besacier & Ingrid Bellettre, 2017. "Les déterminants des choix du premier emploi en audit : Une étude exploratoire des facteurs d’intention des étudiants français," Post-Print hal-01902150, HAL.
    4. Pritika Baliyan & Som Baliyan, 2016. "Employment Preference of Undergraduate Accounting Students in Botswana: Perceptional Analysis of Practitioners and Students," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 271-271, November.
    5. Sadia Anjum, 2021. "Job Selection Priorities of Accounting and Finance Graduates: An Empirical Evidence from Pakistan," Business, Management and Economics Research, Academic Research Publishing Group, vol. 7(2), pages 27-38, 06-2021.

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