The making of accountants: the continuing influence of early career experiences

R. Drew Sellers and Timothy J. Fogarty

Managerial Auditing Journal, 2010, vol. 25, issue 7, 701-719

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: Socialization; Accounting firms; Job satisfaction; Accountants; Professional associations; Career development (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:02686901011061360

DOI: 10.1108/02686901011061360

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