Attracting accounting and finance graduate talent – beyond the Big Four

Jackson, Denise; Richardson, Julia; Michelson, Grant; Munir, Rahat

doi:10.1111/acfi.12904

Cited by 7 publications

(6 citation statements)

References 54 publications

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“…It does, however, challenge recent studies of university students’ career values where job security was classified as an extrinsic factor (Jackson and Tomlinson 2019). The favouring of intrinsic values among accounting students aligns with Jackson et al.’s (2022) study yet contravenes earlier work where they rated extrinsic values more highly (e.g., Schoenfeld et al. 2017, p. 117).…”

Section: Discussionsupporting

confidence: 82%

“…The findings relating to remuneration (reported in RQ1) notwithstanding, and echoing Deloitte (2016Deloitte ( , 2018, we found that having a positive workplace culture, opportunities for vicarious and continuous learning, professional fulfilment and work-life balance were the most important factors influencing ECAs to apply for a given role. Assuming that ECAs have, by definition, some (albeit limited) work experience, this finding suggests that whereas they may prioritise employer brand image and working for a Big Four firm as students (Jackson et al 2022) and new graduates (Gillezeau and Fowler 2019), their values change over time as they accrue more work experience, consistent with SCCT. Career advancement was also found to be an important job attractor for ECAs, observed by Jackson et al (2023) as being closely associated with perceptions of career success among early career accountants.…”

Section: Discussionmentioning

confidence: 85%

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The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants

Jackson,

Richardson,

Michelson

et al. 2023

Australian Accounting Review

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Amid a global war for accounting talent, this paper extends our understanding of early career accountants’ (ECAs) career values and the alignment between their career expectations and experiences when entering the profession. Drawing on survey data from 305 ECAs and 165 managers/recruiters of ECAs in Australia, the paper uses social cognitive career theory and person–organisation fit theory to explore the dynamic interplay between individual and contextual factors and career values, career choices and subsequent career satisfaction. The findings emphasise the importance of both intrinsic, and to a lesser extent extrinsic, career values for ECAs, with variations by gender and organisation setting. ECAs and managers identified different perceptions of attractors to diverse organisational settings. While ECAs were generally satisfied with their careers, satisfaction varied by organisation type. Intrinsic career values were positively associated with ECAs’ career satisfaction, along with age and closer alignment between career expectations and experiences. Our analyses suggest implications for the recruitment and retention of new accounting talent and calls to engage with individual and contextual influences on career values, experiences and satisfaction. Specifically, the paper highlights how different organisations can tailor their strategies to better attract and retain early career accountants to support more sustainable careers.

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Section: Discussionsupporting

confidence: 82%

Section: Discussionmentioning

confidence: 85%

The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants

Jackson,

Richardson,

Michelson

et al. 2023

Australian Accounting Review

Self Cite

View full text Add to dashboard Cite

show abstract

“…The findings support the view that employer branding is an antecedent to retention (Bharadwaj et al ., 2022) and can influence the candidate's choice of employer via POF assessment (Huang, 2022; Tanwar and Kumar, 2019). There is also support for the view that the recruitment process also plays a role in establishing POF (Jackson et al ., 2022) as a reflection of the work environment. “Starting Salary and Benefits” also continue to be a consideration for graduates when evaluating the attractiveness of an employer (Zaharee et al ., 2018).…”

Section: Discussionmentioning

confidence: 70%

“…The management of the onboarding process has also been shown to impact the decision-making process for candidates on whether to accept or reject a job offer from the organisation (Yamamura et al ., 2010). This highlights how applicants establish their POF via the recruitment process, drawing on intrinsic and extrinsic factors as they seek career sustainability, leading to a competitive advantage for the employer (Jackson et al ., 2022).…”

Section: Theoretical Framework and Literature Reviewmentioning

confidence: 99%

Sustainable talent pipelines and person-organisation fit: strategic insights from UK graduates

Donald

2023

CDI

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PurposeDrawing on a framework of person-organisation fit (POF) theory, this paper aims to understand how organisations can establish and maintain sustainable early-career talent pipelines. Research question one asks, “How do graduates feel that organisations can attract early-career talent?” Research question two asks, ‘What can employers learn from graduate perspectives about the retention of early-career talent?Design/methodology/approachTwenty-eight graduates from UK universities participated in semi-structured interviews in early 2022. Cohort one was composed of 15 individuals who graduated in 2008. Cohort two was composed of 13 individuals who graduated in 2020.FindingsThe findings identified two themes associated with attracting early-career talent: “Company Culture” and “Supply and Demand”. However, 2020 graduates prioritised the job role and job security, whereas 2008 graduates prioritised job location and commute duration. Three additional themes were related to the retention of early-career talent: “Career Progression”, “Health and Well-being” and “Remuneration”. Findings also highlighted how POF could evolve over time, whereby retention can be beneficial or detrimental to either party.Practical implicationsThe study identifies pragmatic approaches to attracting and retaining early-career talent and understanding how graduates' views on POF evolve over time.Originality/valueThe study extends POF research and bridges the shared sustainability themes of “person”, “context” and “time” from vocational behaviour and HRM literature streams.

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“…Nevertheless, when considering the potential benefits of BT in the auditing context, it is essential to analyze how the size of the audit firm may affect the perceived advantages of BT for the external auditor's role. Institutional differences exist between big four and non-big four audit firms, including firm size, global reach, market share, client base and financial capital (Afsay et al ., 2023; Jackson et al ., 2022). These institutional differences may lead to differences in the perceptions of the benefits of BT between large-sized and small and medium-sized audit firms (Afsay et al ., 2023).…”

Section: Literature Reviewmentioning

confidence: 99%

Blockchain in accounting and auditing: unveiling challenges and unleashing opportunities for digital transformation in Egypt

Anis

2023

JHASS

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PurposeThis paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the role of blockchain in accounting and auditing and the perceived potential benefits and challenges of blockchain-based accounting systems in Egypt. Moreover, what are the capabilities required for successfully implementing blockchain-based accounting systems?Design/methodology/approachA mixed-method approach was adopted to achieve the research objectives. The qualitative study included 11 in-depth interviews with external auditors, and the results of the interviews and the literature review helped develop a survey collected from 58 auditors.FindingsThe findings revealed low-to-moderate awareness of Blockchain-based accounting systems. Also, there were significant differences between auditors from large audit firms and small-and-medium audit firms regarding the benefits and challenges associated with Blockchain-based accounting systems.Practical implicationsThe results provide valuable insights for practitioners, researchers and policymakers.Originality/valueUnderstanding blockchain-based accounting systems and the benefits and challenges associated with their application is crucial for developing effective strategies and frameworks to overcome barriers and realize the transformative potential of blockchain in the accounting and audit market.

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Attracting accounting and finance graduate talent – beyond the Big Four

Cited by 7 publications

References 54 publications

The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants

The Future of Accounting Talent: Career Values, Choices and Satisfaction Among Early Career Accountants

Sustainable talent pipelines and person-organisation fit: strategic insights from UK graduates

Blockchain in accounting and auditing: unveiling challenges and unleashing opportunities for digital transformation in Egypt

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