Are accounting graduates favorably recruited for entry-level management positions? A survey of recruiters of business school graduates finds empirical evidence to dispel the common misperceptions that a major in accounting limits students' career opportunities or the type of work they will perform in their jobs

Management Accounting Quarterly, Spring, 2004 by W. Mark Wilder, Morris H. Stocks

Our strategy in recruiting these students was to convince them that an accounting degree would not only provide them with the same opportunities that their current major afforded, but it would also equip them with many additional opportunities. We wanted to show them that there was no risk involved in choosing accounting as a major. While we cited anecdotal evidence to support our claim, this research was designed to provide empirical documentation. It is important to note that it was not intended to convey a message that accounting majors should pursue nonaccounting careers. Rather, it was intended to assist in recruiting quality students to major in accounting. Our experience has been that as these students go through the accounting curriculum and understand the variety of work that public and corporate accountants perform, they typically determine that an accounting career will, in fact, suit them quite well.

Appendix A: Sample of Survey Sent to Recruiters: BBA--Accounting

Assume that your firm is in the process of recruiting for an entry-level management position. In the course of your recruiting process, you have conducted preliminary interviews at several state universities. At one of these universities, you have met the student described below.

After briefly talking to the student and reading the student's resume, you have made the following notes:

* The student's university has an above average academic reputation and maintains university-wide accreditation. The university's business school is well-respected in the business community and is also accredited.

* The student is completing a Bachelor of Business Administration (BBA) degree with a major in accounting.

* The student's GPA in accounting courses is 3.5 on a 4.0 scale. The student's overall GPA on all courses attempted is also 3.5 on a 4.0 scale.

* The student is 22-years-old, with a professional appearance and presence.

* The student expressed a willingness to relocate.

* The student expressed career aspirations that are compatible with your firm.

* The student demonstrated excellent communication skills.

* The student has held offices in several student organizations.

HOW ACTIVELY WOULD YOU RECRUIT THIS STUDENT?

[ILLUSTRATION OMITTED]

PLEASE INDICATE ANSWER BY PLACING A SLASH (/) ON THE LINE ABOVE.

PLEASE RESPOND TO THE FOLLOWING ITEMS REGARDING YOU AND YOUR FIRM

1. Approximate number of employees: --

2. How often does your firm hire entry-level management personnel?

-- Weekly

-- Monthly

-- Quarterly

-- Semi-annually

-- Annually

-- Less than once per year

3. Years of hiring experience --

4. Industry:

-- Utility

-- Manufacturing

-- Financial Institution

-- Insurance

-- Wholesale/Retail

-- Food/Textile

-- Paper/Chemicals

-- Transportation/Communication

-- Electronics

-- Service

-- Governmental

-- College/University

-- Healthcare

-- Other (Specify) --

Appendix B: Sample of Survey Sent to Recruiters: MBA--Accounting

Assume that your firm is in the process of recruiting for an entry-level management position. In the course of your recruiting process, you have conducted preliminary interviews at several state universities. At one of these universities, you have met the student described below.