The Market for and Licensing of Public Accountants: A Review of the AICPA’s Pipeline Report

Purpose– This paper aims to, using evidence from a former office of the public accounting firm Arthur Andersen, to study the importance of the relational content and structure of individuals’ social connections as they transitioned to subsequent employment. The paper also examines the maintenance of their social networks through time. Implications for careers in the accounting field are offered. Practicing accountants’ connections with other individuals have often been recognized as an important resource that influences career success. However, these social networks have escaped systematic academic study in accounting.Design/methodology/approach– Social network analysis, built on survey data.Findings– The results show that who one was connected to in a previous employment was more important than one’s overall network position when deciding whether to stay or exit public accounting. However those who exited public accounting did not demonstrate a handicap in maintaining network structures after the disbanding of the firm.Research limitations/implications– This study is limited to firm members, and to a single office of a firm. Social network analysis was used as a research tool for the sociology of public accounting.Practical implications– Implications are for careers in public accounting, and the management of human resources in public accounting is offered.Social implications– The paper has implications for the successfulness of professional service provision in a general sense.Originality/value– Almost a decade of social connection is studied with a method that has not appeared in the discipline but is well regarded in management studies.

Recent research has shown that there is a growing gap between academia and practice in public sector accounting, accountability, and auditing. This is a particularly important issue in the context of public services and policies, where a number of emerging issues and trends, such as fiscal sustainability, global climate change, demographic changes, equity and inclusive growth, government transparency, citizen participation and engagement, political polarisation and fragmentation, the growth of false information in social media, and new forms of public-private-non-profit partnership, as well as technological advancements, such as big data, block-chain, and digital transformation, bring about new challenges and require innovative, timely and effective solutions.

Objective. This study explores how various measures, ranging from assimilation, to human capital, to family capital, and Holland's career‐development theories, affect Asian‐American students' choice of college majors. To test our hypotheses, we examine choice of college major using a unique measure based on the early earning potential of a large number of specific majors.Methods. Our data come from the National Education Longitudinal Study of 1988 (NELS88). We use the Heckman selection approach to adjust for the nonrandom selection of college attendance and choice of college majors.Results. The findings of the study show little difference between Asian men and white men. On the other hand, there are significant differences among women.Conclusions. Chinese, Filipino, and Southeast Asian women are all more likely to choose more lucrative college majors than white women, controlling for all the other factors. Interestingly, effects of our assimilation, psychological, and some of the family capital measures are quite different for men than for women.

The paper looks into the factors that impact undergraduate accounting students decision to pursue a professional accounting career and how that decision is influenced by their study habits, attitudes toward professional exams like the Certified Public Accountant (CPA) exam, and future plans to become accounting professionals. Questionnaires are a key component of the studys data collection strategy because it employs a survey methodology. Descriptive statistics and Pearson correlation coefficient analysis techniques were applied to a total of 107 undergraduate accounting students from Laguna State Polytechnic University - Santa Cruz Campus in order to analyze the study objectives. Findings demonstrated that holding a professional license and passing the professional examination in one sitting motivate students to seek careers in professional accounting. The students perspective on a career in professional accounting was similarly collaborative and communication-based, and it demonstrated how important it is to develop qualities like responsibility and accountability in order to succeed as a professional accountant. Results also demonstrated a strong positive link between social factors and students intentions to take the professional examination and pursue careers in accounting. In order to encourage, assist, and motivate accounting students to strive for professionalism, this research suggests that educational institutions, accounting professional bodies, and career counselors all play important roles. KEYWORDS: accounting, professional accounting career, professional examination, social factors

The public accountant profession will later become one of the interesting and promising job choices for accounting students by relying on high expertise and skills and behaving independently. One of the accountant professions that is very popular in society and especially among accounting students is the Public Accountant Profession. With the wide range of job opportunities as an accountant, it should be able to attract students to a career as an accountant, considering that the profession is very important and so needed. The purpose of this study was to analyze the effect of perceptions, gender and work environment on accounting students' career choices as public accountants. This research uses quantitative methods. The population used in the study was accounting study programs at UMS and UNS class of 2019/2020. Sampling using the Purposive Sampling method with the criteria of Accounting Students in the Class of 2019 and 2020 at Universitas Muhammadiyah Surakarta and Sebelas Maret University who have received auditing courses, then a sample of 110 respondents was obtained. The data used in this study are primary data collected and processed by themselves, the results of which are in the form of numbers listed on the questionnaire scale which are processed using the SPSS program. The technique used in data collection is the questionnaire / questionnaire media. The technique used in data collection is a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the t test show that the Perception and Gender variables have a positive effect on students' decisions to choose a career in public accounting. Meanwhile, the work environment variable has no effect on students' decisions to choose a career in public accounting.

Most students are interested in a career as a public accountant after graduating, but this career is only one of their priorities. Students feel that a career in public accounting is challenging, so the number of public accountants in Indonesia still needs to be increased compared to the need for accountants in the business world. This research examines and analyses the influence of job market considerations, financial rewards, and perceptions of the public accounting profession on interest in a public accounting career. The research was carried out on 2020 accounting students at Surabaya State University with a population of 113 accounting students, and the sample used the Solvin formula, namely 88 accounting students with quantitative research methods. Based on the results of the analysis test it shows that: 1) job market considerations have a significant effect on interest in a career as a public accountant, 2) financial awards have a significant effect on interest in a career as a public accountant, 3) perceptions of the public accounting profession have a significant effect on interest in a career as a public accountant, 4 ) job market considerations, financial rewards, and perceptions of the public accounting profession jointly influence interest in a public accounting career

Based on the description from the Ministry of Research and Technology, accounting department is ranked the second most chosen 2017 SBMPTN exam participants after management majors. This happens because the notion of bright future prospects is still inherent in students majoring in accounting. A career in accounting is arguably the dream of many people. Besides having promising prospects, career advancement can be guaranteed. Plus, employment opportunities for the accounting field are very broad and wide open, one of which is as a public accountant who has a broad scope of work. This research uses quantitative approaches with types of descriptive research. The data was collected through a questionnaire method with a purposive sampling technique. The amount of sample used in this study was 130 respondents. Where the responses are students of semester 5 and 7 of Sharia accounting department of the State Islamic Institute Tulungagung. Furthermore, the questionnaire data that has been obtained is subsequently analyzed with multiple linear regression with provisions that have fulfilled the validity test, reliability test and classic assumption Test, then analyzed by T-Test and F-Test. The results of this study indicate that: Professional training and social values results positively and significantly in the career selection of accounting students for public accountants; Professional recognitionand work environment research does not influence this factor does not influence accounting students in choosing a career as a public accountant; Social values ​​are considered as the most dominant factor influencing accounting students in career selection as a public accountant.

Towards an understanding of excel functional skills needed for a career in public accounting: Perceptions from public accountants and accounting students

College major choice is a much-neglected yet highly significant topic in sociological research. This article focuses on family socioeconomic status (SES) and parental involvement to examine potential family influences on patterned college major choice by gender, race/ethnicity, and nativity. Using data from the National Education Longitudinal Study 1988–1994 (NELS: 88–94), this study confirms old gender patterns and finds new racial/ethnic patterns in college major choice. Lower SES children are found to favor more lucrative college majors. Family SES is found to have differential effects on men and women and for racial/ethnic minorities and whites. Parental involvement in children's domain-specific education exerts significant effects on children's college major choice. These together suggest important theoretical and policy implications.

College major choice varies substantially by gender, race, and ethnicity among college graduates. This study investigates whether these differences are present at the start of the college career and whether they can be explained by variation in academic preparation. It estimates a multinomial logit to evaluate whether students of similar academic backgrounds make similar college major choices at the start of their college career. The results demonstrate that significant differences by gender, race, and ethnicity persist in initial college major choice even after controlling for the Scholastic Aptitude Test (SAT) score of the student and the high school class rank of the student. Gender differences in major choice are much larger than racial and ethnic disparities. Furthermore, women are significantly more likely to switch away from an initial major in engineering than are white men.

Wage gaps between men and women have narrowed since 1970. There have been many explanations offered for this decline, but the most common have been the increased likelihood that women complete college, a narrowing of gender differences in occupational choice, and a reduction in wage discrimination. This study estimates the contributions of college entry, choice of major, and wage differentials within occupations on the overall change in gender wage gaps from 1967 to 2011 using a Tornqvist approximation to a shift-share analysis of the factors affecting relative earnings for men and women and changes in relative wages between men and women over time. College wage gaps are embedded into the overall wage gap using the labor market shares of men and women in college and other educational levels. I estimate how changes in relative educational attainment affects gender wage gaps and then, conditional on college completion, how changes in the composition of men and women within majors versus changes in the returns to majors affect the gender wage gap for college-educated individuals. Furthermore, I derive a unique institutional quality coefficient and determine some of the factors that predict the added value--either positive or negative--of attending a particular institution. I also use this quality coefficient to derive a new ranking of college quality and compare that with published rankings.

This paper initiates the investigation into pre-matching gambles. Examples of pre-matching gambles include occupational choices before the marriage market, college major choices before the labor market, and financial portfolio management to attract future investors. Surprisingly, people take risky investments they would have not taken if not for the subsequent participation in competitive matching markets. A fundamental and unique feature of the competitive matching market, which I call the competitive rematching effect, drives pre-matching gambles. The competitive rematching effect drives gambling independently of the shape of the surplus function, contrary to the possible misconception that surplus supermodularity and positive-assortative matching play a role. Finally, the paper discusses implications to efficiency and inequality associated with gambles, and to occupational choices with marital concerns.

Every chapter in this book contains stories and facts that paint a dark picture for women in leadership in India. But they also contain examples of people, policies, and practices where there is hope for the future. In this chapter, I first focused on the many reasons why women face barriers to leadership and why they face a significant pay gap compared with men. I also compared the situation in India with the situation faced by women in other countries, primarily the USA: parenthood, occupational choice, discrimination, and sex bias. I then presented some avenues that present hope for Indian women, though the journey will be difficult: enact new laws and enforce existing laws, focus on youth, equalize college major and occupational choice, develop negotiating skills, demand family-friendly benefits, let employer self-interest take its course, and change the culture. For the light to shine, it will require the commitment and work of men and women.

Purpose : This study aims to identify and analyze the factors that influence undergraduate accounting students' interest at the National Development University "Veteran" East Java in pursuing a career as a public accountant. Method: A quantitative research approach was applied. The study targeted students who had completed Audit 1 and Audit 2 courses and had internship experience. A total of 87 respondents were selected using the Slovin formula and stratified random sampling. Data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS 4.0 software. Results: The validity and reliability tests confirmed that all indicators met the required criteria. The model achieved a good predictive relevance (Q² = 0.622) and coefficient of determination (R² = 0.640), indicating that the model was effective in explaining variations in students’ career interest. Findings: Internship experience, academic achievement, financial rewards, and job market considerations each have a significant positive influence on students’ interest in becoming public accountants. Novelty: This study integrates expectancy theory with empirical testing using SEM-PLS in a specific institutional context, providing deeper insight into motivation-related factors in career choice among accounting students. Originality: The study contributes new empirical evidence from a developing country context, particularly focusing on UPN "Veteran" East Java, which has not been widely studied in previous research on accounting career interest. Conclusion: The research confirms that experiential, academic, economic, and market-related factors are key determinants of career interest in the public accounting profession. These insights are useful for educators, practitioners, and policymakers in designing interventions to strengthen students’ motivation toward public accounting careers. Type of Paper: Research Paper

This study aimed to determine the factors that are considered by accounting students who choose careers as public accountants and private accountants. Three factors that became the focus of observation are intrinsic motivation, career exposure, and quality of life. Data collection in this research was organized in several public and private universities in Java. The survey was distributed online and obtained 445 valid questionnaires used to test the research model. The findings indicated that students who have more career information are more likely to choose a career as a public accountant. Besides, students who have a higher perception of the quality of life tend to choose a career as a private accountant. This study has not found significant evidence on the effect of intrinsic motivation on career choice. This study promotes accounting career institutions and universities in developing the interest of the younger generation in the accounting profession, be it public accountants or private accountants. Developing from the limitations in this study, further research can develop this accountant career research model by considering other factors, as well as observing accounting students in various demographic variations.