WORK AS A CENTRAL LIFE INTEREST IN ACCOUNTANTS IN LARGE CPA FIRMS

Abstract

This research was performed to investigate the relationship between perception of promotional opportunity and work as a central life interest for male and female members of two groups: senior and staff accountants in large certified public accounting firms. In addition, the study sought to examine the association of gender and membership in either of these hierarchical levels with work as a central life interest for those who have a positive perception of their promotional opportunity and for those who do not. The study also investigated the effects of gender and indicated central life interest in work on an accountant's intent to remain with his or her employing firm.;Senior and staff accountants from the New York City offices of "Big Eight" and other national CPA firms responded to the "Central Life Interest" questionnaire (Dubin, 1956). The actual study population consisted of 965 individuals.;The findings of the study indicated that contrary to sociological theory, there was no significant relationship between perception of opportunity and work as a central life interest. The inherent characteristics of the public accounting environment may have been responsible for this effect.;Other results of the study indicated that for both senior and staff rank categories, males compared to females were not significantly different with respect to: (a) the perception of promotional opportunity in their firm; and (b) the likelihood of being classified work oriented. Hence, evidence is presented supporting the need to eliminate any discriminatory practices aimed at women in large public accounting firms.;The findings of the study did support, in part, the theoretical position that individuals who are classified work oriented intend to remain significantly longer with their current employing firm than those who are not classified work oriented. This adds yet another important characteristic to those which have been shown to be associated with work-oriented individuals.