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

摘要

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.