Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions

Authors: Maria Mădălina Gîrbină, Nadia Albu, Cătălin Nicolae Albu

Abstract:

This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.

Keywords: Accounting career, students' perception, stereotypes.

Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1332748

References:

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