SKILL FORMATION IN U.S. ACCOUNTING FIRMS: PRESSURES, TRENDS AND OPTIONS

Abstract

This report discusses technological, market and strategic factors encouraging change in the dynamics of skill formation in large U.S. accounting firms. Changes in recruiting, organizing, training, retaining and promoting are of crucial importance for the future of the accounting industry. When cost cutting and efficiency are insufficient and where new services are the key to competitiveness, the future of the firm rests on the ability to develop a broad base of higher skills. These changes are perhaps also important for understanding skill formation dynamics in other activities with a high “knowledge intensity”.

Citation

Adler, P.S. (1987), "SKILL FORMATION IN U.S. ACCOUNTING FIRMS: PRESSURES, TRENDS AND OPTIONS", Office Technology and People, Vol. 3 No. 1, pp. 3-16. https://doi.org/10.1108/eb022639