Robert Coon 2/23/14 ENC1101-0014 Guenzel Accounting: Behind the Numbers Introduction Accounting is a unique profession in t at nearl! e"er!bo#!

as ear# of it !et $an! people #on%t reall! &no' ' at its about( ) e! can "aguel! tell it in"ol"es a lot of nu$bers but #on%t &no' o' it all a##s up( ) is sort of $!ster! $a! be one of t e factors t at #iscourages people fro$ e"er trul! loo&ing into it( *o'e"er+ accounting is "er! i$portant( ,t%s been calle# t e language of business( ,t%s un#erstan#ing t e fun#a$entals of o' a business 'or&s( -ut o' $uc of accounting 'or& is actuall! .ust in nu$bers an# co$puting/ ,s t e stereot!pe of accountants as $at gee&s accurate at all/ *ere+ t e intent for t is paper 'as to illu$inate t e realit! be in# accounting an# lift t e unintentional s a#o's fro$ t is career( ) e researc con#ucte# as s o'n t at accounting is a "er! "iable career c oice( 0ore i$portantl!+ t at accounting can be a "er! #i"erse an# c allenging .ob on $ultiple fronts( ) e paper 'ill follo' t is for$at1 0!t /0isconception surroun#ing accounting Anal!sis of real 'orl# accounting e2a$ples+ co$paring an# contrasting 'it t e prece#ing $!t ( 3ollo'-up 'it #iscussion of "ali#it! of sai# $!t an# ' ere it falters 'it realit!( ) is paper is ai$e# at college stu#ents1 0ore specificall!+ business an# un#eci#e# stu#ents( ) ese stu#ents are t e $ost li&el! to benefit fro$ t is since t e for$er 'ill be 'or&ing 'it accountants un#oubte#l! ' ic 'ill $a&e cooperation easier( ) e latter 'ill also gain fro$ t is since it%ll gi"e t e$ an insig t into a "arie# an# pro$ising career( ,f an!t ing+ it%ll be one $ore t ing t e! can c ec& off t eir list of possibilities( ) e researc perfor$e# on t e accounting profession prior to t is as been in"aluable to t is paper( ,t 'as t e onl! true 'in#o' , coul# peer t roug to see t e realit! of accounting( ) ere 'asn%t an! 'a! for $e to perfor$ fiel# researc since , #on%t a"e t e necessar! $aterials to #o as suc ( Not e"en to #o so $uc as a sur"e!( 4it out t e prior researc + ,%# a"e no 'a! to reall! #el"e into t e 'orl# of accounting in t e first place+ let alone report on it( 5o$e of $! researc is for basic t ings li&e positions+ salaries+ etc ' ic is a part of $! question for accounting o"erall( ) e Ras$ussen College business blog is one suc e2a$ple of t is t!pe of source( 6t er sources go $ore into #etail about accounting t at ,%$ reall! loo&ing for+ t e nitt! gritt!( ) e! #escribe t e &in# of 'or& accountants #o+ ' at t eir purpose is at t eir .obs+ an# ' at are all t e #ifferent t ings t e! $ust #o( ) e -lac& Collegian pro"i#es an e2cellent insig t into t at+ actuall! gi"ing 7cases8 of #ifferent accounting .obs 'it so$e fairl! "i"i# #escriptions( 6n top of all t at+ a fe' sources tal& about t e perceptions of accounting el# b! ' at can be roug l! sai# to be t e general population( 9ournal of E#ucation for -usiness as a 'on#erful article t at not onl! s o's t e perceptions but also #el"es into t e origins of t ese perceptions( Research Map

4 at #oes accounting 'or& loo& li&e/ 4 at #oes it all entail/ 4 at &in# of .obs can so$eone get 'it a #egree in accounting/ :e!'or#s1 accounting+ salar!+ accounting 'or&+ accounting careers 0! researc 'ill consist of sc olarl! an# ,nternet researc ( , a"e gone o"er $ultiple articles relating to accounting careers to #ecip er t e 7$!ster!; be in# accounting( *o'e"er+ , a$ unable to perfor$ an! fiel# researc since , #on%t a"e t e necessar! $aterials or connections to+ for instance+ sen# out a sur"e!( -ecause of t is+ , a$ rel!ing on ot er%s researc an# interpreting it for t is paper( Bibliography 1( Care! ,,,+ A##ison( ;Accounting1 4 at<s ) e Real 4orl# 6f Accounting =i&e/(; -lac& Collegian 3>(3 ?200>@1 31-3A( Aca#e$ic 5earc Bre$ier( 4eb( 24 3eb( 2014( A##ison Care! ,,, is an 0-A accountant ' o+ at t e ti$e of publication+ 'as 'or&ing for 5te'art Enterprises( Rea#ing t roug + e see$s to onl! be intereste# in tr!ing to elp out beginning accountants an# t ose consi#ering t e profession( *e a##resses accounting gra#uates specificall! in t e beginning( *e goes on+ #escribing t e #ifferent .obs in accounting+ t en $o"es on to 7cases8 t at #escribe .obs at #ifferent places( ) is reall! ig lig ts t e "ersatilit! of accounting+ s o'ing t at t e! can en# up an!' ere( 2( -aile!+ Rose+ Cenise Cic&ins+ an# Au#re! 5carlata( ;5uccess ,n ,n#ustr!--ase# Accounting Careers(; CBA 9ournal A3(1 ?2013@1 D3-D>( -usiness 5ource Bre$ier( 4eb( 24 3eb( 2014( Rose -aile!+ Cenise Cic&ins+ an# Au#re! 5carlata perfor$e# a sur"e! for accountants( ) e! recei"e# 2ED responses ' ic o"erall isn%t a great picture of accounting( ,t%s relati"el! a "er! s$all nu$ber co$pare# to t e t ousan#s of accountants t at are un#oubte#l! nee#e#( ) e aut ors perfor$e# t e sur"e! an# rela! t eir results( ) e! tal& about t e position t e respon#ents el#+ $en an# 'o$en in t ose positions+ age+ $arital status+ etc( ) is 'as a co$pre ensi"e sur"e! 'it all t e conclusions t e! arri"e at( 3( )ara 5tru!&( 7A =oo& At Accounting Careers(8 in"estope#ia(co$( ?2011@ 4eb( 24 3eb( 2014 )ara 5tru!& is 'riting for a 'ebsite calle# ,n"estope#ia(co$ so t ere is a bit of a pull to 'rite about accounting positi"el!( -ut 'it a career in business+ it #oesn%t reall! affect t e facts 5tru!& puts fort ( ,n a##ition to glazing o"er so$e of t e popular accounting .obs+ t is article na$es a fe' $ore specialize# .obs suc as forensic an# en"iron$ental accounting( 5tru!& also pro"i#es so$e nu$bers on t e salaries of accountants+ pro"i#ing t e $e#ian as 'ell as t e outliers( 4( 5te"en C( *unt + A( Ant on! 3algiani F Robert C( ,ntrieri ?2004@ ) e Nature an# 6rigins of 5tu#ents< Berceptions of Accountants+ 9ournal of E#ucation for -usiness+ GE13+ 142-14A( 4eb( 2A 3eb( 2014 ) e relati"el! s$all nu$ber of t e sur"e! responses isn%t enoug on its o'n but it coul# reinforce ot er%s fin#ings( ) e responses 'ere also base# on stu#ents ' ic $a! a"e a# a little i$pact on t e ans'ers an# t erefore results but t at is li&el! o"eresti$ating( ) e aut ors perfor$e# a sur"e! for ' ic t e! recei"e# 4G3 responses( Not a great nu$ber to base on but in con.unction 'it ot er stu#ies+ it coul# ol# potential( ) e e2tent of t e sur"e! itself 'as a$azing( ) e! a# all sorts of parts an# facets to it( ,t 'as a four part sur"e!+ t at%s o' large it 'as(

>( )ilus+ Grant( 7Accounting 5alaries Hou an# Hour 3a$il! Can Count on(8 rasu$ussen(e#u( Ras$ussen College ?2013@( 4eb( 2A 3eb( 2014( ) is article starts b! tal&ing about consi#ering a $i#-life career c ange ' ic #oes appen so$eti$es( Grant assu$es at t is point t at t e rea#er in question is in t eir 40Is an# >0Is an# is supporting a fa$il!( 4it t is in $in#+ e also goes o"er so$e of t e criteria t at t ese people 'ill a"e for loo&ing for a ne' .ob( )ilus presents so$e statistics an# infor$ation about t e profession( *e%s &in# of selling accounting to t ese people ?specificall! to stu#! it at Ras$ussen@( *o'e"er+ t ere are plent! of options for stu#!ing accounting so t is bias for t is college is practicall! eli$inate#( )ilus as a fe' grap s to go along 'it t e article ' ic presents infor$ation in a ti#! 'a!( *e presents t e $ost #e$an#e# accounting .obs as 'ell as t ose .obs% annual salar!( *e also briefl! goes o"er t e stabilit!+ referring to 3orbes as e calls it one of t e $ost secure .obs in t e J(5( D( Allen+ Art ur+ an# Angela 0( 4oo#lan#( ;) e 1>0-*our Require$ent An# ) e Nu$ber 6f CBA E2a$ Can#i#ates+ Bass Rates+ An# ) e Nu$ber Bassing(; ,ssues ,n Accounting E#ucation 21(3 ?200D@1 1G3-1E3( -usiness 5ource Bre$ier( 4eb( 2A 3eb( 2014( Art ur Allen an# Angela 0( 4oo#lan# set out to fin# ' at i$pact t e 1>0 our require$ent for CBA%s as for t ose ta&ing t e CBA e2a$( ) e! see$ to be rat er unbiase#+ letting t e nu$bers spea& for t e$sel"es( Allen an# 4oo#lan# con#ucte# a stu#! in ' ic t e! teste# ' et er or not requiring 1>0 se$ester ours fro$ stu#ents 'as beneficial to t e$ in passing t e CBA e2a$( ) e! test t is "er! e2tensi"el!+ e"en a"ing so$e rat er co$plicate# loo&ing for$ulas on top of so$e tables( G( -ra$'ell+ 9ason( 7K>3+3001 ) e A"erage 5tarting 5alar! for Ne' Accounting Gra#s8 accounting'eb(co$( ?2013@ 4eb( 2A 3eb( 2014 ) e 'ebsite as a lot of a#s( ) e actual content of t e article s ares aroun# alf t e screen 'it a#"ertise$ents abo"e an# to t e si#es( ,%$ ta&ing t is 'it a grain of salt( -ra$'ell pro"i#es so$e statistics of t e starting salar! for accounting gra#uates( *o'e"er+ e #oes gi"e so$e co$parisons to t e starting salaries of ot er gra#uating classes to s o' o' rapi#l! t e profession is gro'ing( An# t e profession is beco$ing $ore an# $ore #e$an#e#( A( C en+ Cle$ent+ :eit )( 9ones+ an# C( Ca"i# 0cint!re( ;Anal!zing ) e 3actors Rele"ant )o 5tu#ents< Esti$ations 6f ) e -enefits An# Costs 6f Bursuing An Accounting Career(; Accounting E#ucation 1G(3 ?200A@1 313-32D( -usiness 5ource Bre$ier( 4eb( 2A 3eb( 2014( ) e aut ors are all professors at #ifferent uni"ersities( 3ro$ t at+ it s oul# be safe to sa! t at t e #ata t e!%re presenting is "iable( ) e! also a"e a# t e largest nu$ber of respon#ents for a sur"e! so far+ >>D( ) e! gi"e us great #etail in t e ' ole stu#!+ noting t e prior literature as 'ell as t e for$ulation of t e !pot eses() e! also pro"i#e a lot of co$pre ensi"e #ata about t eir results+ #etailing it in t e 'riting as 'ell as su$$arizing it nicel! in tables( ) e! e"en note li$itations an# future researc in t e conclusion(

E( Cr -!rne+ 0arann+ Bauline 4illis( 7,ris secon#ar! stu#ents< perceptions of t e 'or& of an accountant an# t e accounting profession8 Accounting E#ucation1 An ,nternational 9ournal Lolu$e 14+ ,ssue 4+ 200>( 4eb( 2A 3eb( 2014 4e actuall! a"e a #octorate on t e case ere( ) e fact t at t is stu#! 'as perfor$e# on ,ris stu#ents see$s li&e it coul# a"e so$e sort of effect so t at it coul#n%t be neatl! transpose# to t e J(5( but t ere is no reason to assu$e so( ) is stu#! notes prior researc t at loo&e# into t e sa$e t ing an# su$$arize# t e$( ) ose ot er stu#ies+ along 'it t is one+ conclu#e t at stu#ents regar# t e profession as boring an# $onotonous+ !et el# in ig estee$( 10( C( 0o!es+ Glen+ =a'rence B( 5 ao+ 0ic ael Ne'so$e( 7Co$parati"e Anal!sis 6f E$plo!ee 9ob 5atisfaction ,n ) e Accounting Brofession8 Lol D+ No 2 ?200A@( 4eb( 2A 3eb( 2014 All t ree aut ors are professors at uni"ersities+ t'o at 0ars all Jni"ersit!( *o'e"er+ t e responses onl! totale# 2A0( Again+ if use# in con.unction 'it ot er stu#ies+ it can be significant but on its o'n+ it isn%t "er! con"incing( ) e stu#! 'as con#ucte# in or#er to e"aluate e$plo!ee .ob satisfaction for accountants( 5ince t at is beco$ing a bigger an# bigger factor in .ob qualit!+ it%s i$portant to see o' eac profession is #oing an# see o' it can be i$pro"e#( ) e! a# so$e interesting fin#ings li&e o' public an# corporate accountants 'ere $ore satisfie# t an go"ern$ent accountants(