The making of accountants: the continuing influence of early career experiences
Abstract
Purpose
The purpose of this paper is to explore the residual influence that the early career experiences of accountants might have on careers in the field.
Design/methodology/approach
The paper reviews semi‐structural interviews with former Arthur Andersen personnel.
Findings
The paper finds that several years after departure from employment, accountants attribute much consequence to the training, value‐formation and interpersonal relationships of their work history.
Research limitations/implications
The limitations of the research are the small sample size and restricted geographic area used in the paper.
Originality/value
The paper: turns its attention to the relationship between organizational and professional socialization; suggests limits to career re‐training by subsequent employers; and identifies mid‐career personal resources of accountants.
Keywords
Citation
Drew Sellers, R. and Fogarty, T.J. (2010), "The making of accountants: the continuing influence of early career experiences", Managerial Auditing Journal, Vol. 25 No. 7, pp. 701-719. https://doi.org/10.1108/02686901011061360
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited