The strong market for new accounting faculty coupled with the significant costs of
recruiting faculty necessitates an understanding of the preferences of job
candidates by employer institutions. Candidates for entry-level positions could
also benefit from an understanding of the past experiences of their peers.

This study explores the initial job selections of new accounting faculty. A survey
of 196 individuals who accepted an entry-level accounting faculty position during
1996 or 1997 resulted in one hundred seventeen usable responses.

Thirty-eight of the 54 variables in the survey were rated "somewhat important" or
"important." Generally, respondents at teaching-oriented schools and schools
without doctoral programs regarded personal variables as more important, while
respondents at research-oriented schools and schools with doctoral programs
placed more importance on research-related variables and graduate education.

Factor analyses indicated that respondents sought adequate research
resources, low service expectations, and good benefits from a school located in
an area which would afford them quality of life outside of work. Contrary to prior
research, compensation variables were not included in any of the reported
factors.

Regardless of affiliation and consistent with prior research, the typical faculty
work load included a significant research component and research effectiveness
was perceived as the most important criteria for promotion and tenure.