Business Services Industry

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

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 successfully completing a Master of Business Administration (MBA) degree. The student's undergraduate degree was earned at the same university, with a major in accounting.

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

* The student is 25-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) --

Table 1: Mean Ratings (and Standard Deviations)
By Major and Degree

DEGREE      ACCOUNTING   GENERAL BUSINESS   TREATMENT MEANS

BBA           74.36           64.79               69
             (19.01)         (27.94)            (24.66)
              n = 22          n = 28            n = 50

MBA           75.66            69.3              72.75
             (20.29)         (25.73)            (22.53)
              n = 32          n = 27            n = 59

Treatment     75.13           67.00
Means        (19.60)         (26.73)          GRAND MEAN
              n = 54          n = 55             71.03
                                                (23.71)
                                                n = 109

Entries in the cells represent the mean rating (standard deviation)
of the cell on a scale of zero to 100.

BBA = Bachelor of Business Administration Degree

MBA = Master of Business Administration Degree

Table 2: Analysis of Variance Results

VARIABLE              F-VALUE   P-VALUE

Overall Model            2.94     0.037
Major                    4.11     0.045
Degree                   0.77     0.383
Number of Employees      4.66     0.033

n = 109

Major = Accounting or General Business

Degree = Bachelor of Business Administration or
Master of Business Administration