Tools to Begin a Discussion About Careers in Accounting: Personality Test Predictions and a Content Analysis of Positive and Negative Aspects of First Jobs in Accounting

Abstract

Accounting educators are routinely asked by students, “Where do I fit in for a career in accounting?â€, “Should I go into public accounting or industry?â€, “Should I go to the Big 4 or to a smaller firm?†This paper offers accounting academics a 10-question personality test (TIPI) and results from a content analysis of positive and negative feedback about participants’ first jobs in public accounting to use in opening discussions with students about their first job search. 202 alumni of a medium-sized midwestern university complete a Ten-Item Personality Inventory (TIPI) to determine their self-perceived strengths in the Big 5 personality traits (OCEAN); Openness to new Experience, Conscientiousness, Extroversion/Introversion, Agreeableness and Natural Reactions/Emotional Stability. Findings indicate that accounting graduates with high self-perceptions of extroversion gravitate more often to careers in public accounting versus industry immediately upon graduation. Additionally, for those who begin their careers in public accounting, accountants ranking higher in agreeableness and emotional stability start their careers in the Big 4 as opposed to firms of a lesser size. The expressed top 9 positive and negative aspects of participants' first jobs in public accounting are additionally presented and classified.