Accounting Career Cycles

Abstract

Abstract This paper examines the career cycle of accountants in public firms in order to develop methods to extend intra-organizational careers and thus improve customer service. A model of the public accountant's career cycle is developed to facilitate this purpose and expose the effects internal CPA firm policies have on small business clients. Accounting firms are encouraged to revise existing career development patterns. Small businesses should consider implications of potential consultant career cycle policies on perceptions of engagement quality and costs.