JOURNAL OF HIGHER EDUCATION THEORY AND PRACTICE

Factors Affecting Accounting Students’ Employment Choices: A Comparison of

Students’ and Practitioners’ Views

Author(s): Roberto Demagalhaes, Harold Wilde, Lisa R. Fitzgerald

Citation: Roberto Demagalhaes, Harold Wilde, Lisa R. Fitzgerald, (2011) "Factors Affecting Accounting Students’ Employment Choices: A Comparison of Students’ and Practitioners’ Views," Journal of Higher Education Theory and Practice, Vol.11, Iss. 2, pp. 32 - 41

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The purpose of this survey study is to assess the relative importance of extrinsic, intrinsic, and other

employment factors affecting students’ employment choices. We compare students’ responses to

practitioners’ perceptions of the importance students place on the employment factors. Survey

participants are accounting students enrolled at the University of North Dakota and audit and tax

professionals from Eide Bailly LLP, a regional accounting firm. The survey’s results revealed substantial

agreement between students, whose preferences are influenced by the values of Generation Y, and

practitioners on the importance of various employment factors, although each group ranked important

factors differently.