Abstract

The demographic make-up of accounting students is dramatically changing. This study sets out to measure how well the profession is ready to accommodate what may be very different needs and expectations of this new generation of students. Non-traditional students are becoming more and more of a tradition in the current college classroom. Historically, accounting has been an anglo-male-dominated profession. The make-up of college students now comprises some 57% women. The enrollment in some college accounting classes is even more skewed with women in Texas representing over 80% of the enrollment. A further changing demographic is the emergence of Hispanic females in accounting classes. Hispanics now make up approximately 20% of the Texas population. Texas is the second largest state economy in the USA and has recently become a Majority/Minority state. The conclusion is made that the demographic make-up of college students entering the accounting profession is undergoing profound and permanent change. Female Hispanics will make up a significant segment of accounting employment. How will the expectations of this markedly different group of students mesh with the existing culture of the accounting workplace? Other researchers have looked at the workplace environment in terms of flextime and location. An important part of this study involves ‘behavioral accounting’ research. Expectancy theory offers explanations for the motivation of behavior.

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