Strengthening the Accounting Pipeline Through Diversity: Preference for Big 4 Employment and Intentions to Change

Document Type

Article

Publication Date

1-1-2022

Abstract

High turnover rates in public accounting, particularly in Big 4 firms, are troublesome considering the shortage of accounting professionals. This study investigates the factors that influence the choice of career path upon graduation and the long-term career goals of accounting students in the United States (US) and Mexico. Analysis of survey data explores students’ intentions to exit Big 4 public accounting. Findings suggest that US participants who desire a Big 4 career path tend to be younger, male, and less concerned with economic factors while their Mexican counterparts tend to be more concerned with growth opportunities, less concerned with social factors, and feel more external pressure. Of those students that choose Big 4 upon graduation, 33% of US (primarily male) and 44% of Mexican students (primarily female) intend to remain with a Big 4 firm. This study contributes to the discussion of diversity and the accounting profession pipeline.

Identifier

85124773878 (Scopus)

DOI

10.1080/09639284.2021.1998785

Publisher

Routledge

ISSN

09639284

Publication Information

Accounting Education

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