Revisiting hiring decisions by public accounting: the impact of educational path, age and gender

Elizabeth Dreike Almer; Anne L. Christensen

doi:10.1016/S1085-4622(08)09004-4

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Advances in Accounting Education

ISSN: 1085-4622
Series editor(s): Dorothy Feldmann and Timothy Rupert

Subject Area: Accounting and Finance

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Revisiting hiring decisions by public accounting: the impact of educational path, age and gender

Document Information:
Title:	Revisiting hiring decisions by public accounting: the impact of educational path, age and gender
Author(s):	Elizabeth Dreike Almer, Anne L. Christensen
Volume:	9 Editor(s): Bill N. Schwartz, Anthony H. Catanach ISBN: 978-0-7623-1458-4 eISBN: 978-1-84950-519-2
Citation:	Elizabeth Dreike Almer, Anne L. Christensen (2008), Revisiting hiring decisions by public accounting: the impact of educational path, age and gender, in Bill N. Schwartz, Anthony H. Catanach (ed.) 9 (Advances in Accounting Education, Volume 9), Emerald Group Publishing Limited, pp.77-94
DOI:	10.1016/S1085-4622(08)09004-4 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Article type:	Chapter Item
Abstract:	Changes in the public accounting labor market and accounting student demographics motivate updating our understanding of the student profile most attractive to CPA firm recruiters. In this exploratory study, public accounting assurance recruiters evaluated hypothetical job candidates with varying educational path, age and gender. We investigated whether accounting courses taken in a non-degree or post-baccalaureate certificate programs are valued differently than the same courses taken through a degree program. We also studied the effect of age and gender on recruiter decision-making. Our results indicate a recruiter preference for Master in Accounting and Management Information System degrees, and the post-baccalaureate certificate was not valued any differently from a bachelor's degree. Although gender appeared to have no effect on the recruiting decision, older students appeared to be assessed less favorably on some dimensions than their younger counterparts. These results are important to both accounting program administrators and students for the insights they provide into program design and counseling.