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This paper will examine the decision criteria accounting student’s use when evaluating and selecting a professional job. While there is an established line of research demonstrating the skill sets that employers look for in potential accounting students while making hiring decisions, there has generally been a lack of research that examines the decision criteria used by students in evaluating job opportunities. The decision criteria examined are salary, retirement benefits, health benefits, support (financial or otherwise) for continuing education, future growth opportunities within the firm, work culture, and perceived collegiality. Our research examines the weight assigned by students to each decision criteria and whether the weight assigned to each decision criteria is a function of student gender, student age (traditional vs. non-traditional students), and prior work experience. This research also examines whether the weights assigned to each decision criteria changes after the student has been employed for a period of 5 or more years.
Research findings will contribute to a better understanding of the decision criteria accounting students use in evaluating job opportunities. It will also help faculty who may be better able to educate students in using decision criteria appropriately and assist students in career development. Additionally, it will assist firms and their human resource departments who have a vested interest in ensuring that they employ the right “fit” employee for a variety of reasons.