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Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Environmental Taxation In Spain: Policy And Practice, Emily Sang Lynch
Honors Theses and Capstones
No abstract provided.
Understanding Large Accounting Firm Perceptions On The Decline Of Accounting Graduates And Implications Of Supply Shortages, Lilie Murray
Understanding Large Accounting Firm Perceptions On The Decline Of Accounting Graduates And Implications Of Supply Shortages, Lilie Murray
Honors Theses and Capstones
The accounting industry in the United States faces a persistent supply shortage, exacerbated by declining undergraduate interest. The Association of International Certified Professional Accountants (AICPA) has reported a decline in accounting bachelor’s and master’s degrees over the last five years, with the largest drop in 2021-2022 (AICPA 2023). Misconceptions about the profession, high barriers to entry, and generational values are factors in this decline. Mass retirements of Baby Boomers and exits of young-to-midcareer professionals put further strain on the shortage. This study aims to better understand the perceptions of accounting professionals at large accounting firms regarding the decline in accounting …