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

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.

Citation

Drew Sellers, R. and Fogarty, T.J. (2010), "The making of accountants: the continuing influence of early career experiences", Managerial Auditing Journal, Vol. 25 No. 7, pp. 701-719. https://doi.org/10.1108/02686901011061360