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Career Paths and Compensation for Accounting Graduates
Accounting Horizons ( IF 2.157 ) Pub Date : 2021-04-23 , DOI: 10.2308/horizons-2020-034
Thomas J. Frecka 1 , Fred Mittelstaedt 2 , Jennifer Sustersic Stevens 3
Affiliation  

SYNOPSIS This paper reports financial and career outcomes following a degree in accounting using a large cross-sectional and time-series survey of one university's alumni. We extend the work of prior researchers by examining outcomes throughout accounting graduates' careers, which include positions outside of public accounting. We find that starting salaries are positively associated with graduate degrees, working for a Big N firm, and starting in a non-audit/tax specialty. Though most graduates begin in public accounting, they typically work for three different employers and assume non-accounting/leadership roles early in their careers. Current salaries are positively related to Big N experience, years employed, starting in a non-audit/tax specialty, and having children, while they are negatively related to number of employers. Graduate degree coefficients are insignificant in current salary regressions. Whereas we do not see gender effects for starting salaries, we see significantly large negative effects for women in the current salary analysis. JEL Classifications: I26; J31; L84; M41; M42.

中文翻译:

会计毕业生的职业道路和薪酬

概要 本文使用对一所大学校友的大型横截面和时间序列调查报告了获得会计学位后的财务和职业成果。我们通过检查会计毕业生职业生涯中的成果来扩展先前研究人员的工作,其中包括公共会计以外的职位。我们发现,起薪与研究生学位、在 Big N 公司工作以及从非审计/税务专业开始正相关。尽管大多数毕业生从公共会计开始,但他们通常为三个不同的雇主工作,并在其职业生涯的早期担任非会计/领导角色。目前的薪水与 Big N 的经验、工作年限、从非审计/税务专业开始以及有孩子呈正相关,而它们与雇主数量呈负相关。在当前的工资回归中,研究生学位系数是微不足道的。虽然我们没有看到性别对起薪的影响,但在当前的薪资分析中,我们看到了对女性的显着负面影响。JEL 分类:I26;J31; L84; M41; M42。
更新日期:2021-04-23
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