Date of Graduation

5-1983

Document Type

Dissertation

Degree Name

Doctor of Philosophy in Business Administration (PhD)

Degree Level

Graduate

Department

Accounting

Advisor/Mentor

Doris M. Cook

Committee Member

James P. Modisette

Second Committee Member

Thomas W. Jones

Keywords

International accounting firms, accounting students, employment, accounting careers

Abstract

The basis for this study was the desire of many accounting students to gain employment with international accounting firms and to know which personal characteristics affect employment offers. Some issues addressed by this thesis follow. (1) What student characteristics had significant effects on employment offers? (2) What were significant differences in characteristics of female/male students receiving offers? (3) What were significant differences in successful/unsuccessful male students? Female students? (4) Which characteristics were important predictors of salary-offer size? (5) Were reasons for selecting accounting careers related to receiving employment offers? (6) Was there discrimination because of sex regarding employment offers? (7) What were successful students* opinions regarding their communication skills? Interviewing ability? Willingness to travel? (8) How many campus interviews, office visits, and employment offers were received by successful students? The characteristics considered were identified by review of the interviewing process, candidate evaluation forms, and completed recruitment files. A questionnaire measuring these characteristics was completed by 187 students from nine universities. Discriminant analysis, multiple regression, and Chi-square tests were employed to reach the following findings. (1) Successful/unsuccessful students differed in regard to accounting grade-point averages, ease of interviewing, and Beta Alpha Psi membership. (2) Successful females had more accounting experience and positions in organizations than successful males; successful males had poorer English grades but more miscellaneous financial support for college expenses than successful females. (3) Successful males were more likely to be members of Beta Alpha Psi, raise intense interview questions, possess another undergraduate degree, and be younger than unsuccessful males. Successful females had better accounting/English grades, more financial support for college expenses, and more attractive appearances than unsuccessful ones. (4) Positive factors related to salary size included the accounting grade-point average, Beta Alpha Psi membership, communication initiative during interviews, positions in organizations, and another undergraduate degree. (5) Employment offers were unrelated to reasons for career choice. (6) No discrimination because of sex was noted. (7) Successful students ranked themselves higher in communication/ interviewing skills; unsuccessful students in travel willingness. (8) Successful students averaged approximately six campus interviews, four office visits, and three employment offers

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