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How Sustainability Accounting Emphasis Can Help Improve Perceptions of Accounting Careers and Grow the Accounting Pipeline

Eric A. Horne et al.

Current Issues in Auditing2025https://doi.org/10.2308/ciia-2024-031article
AJG 2ABDC B
Weight
0.50

Abstract

SUMMARY This article summarizes recent research by Horne, Loftus, McCoy, and Winn (2024), who show that Generation Z business students become more interested in working as accountants after viewing a job description for sustainability assurance (relative to viewing typical financial assurance positions). The authors find that this interest is driven by students’ social preferences. Specifically, prosocial students, who emphasize the welfare of others, are more attracted to sustainability accounting positions because these positions align with their values, rather than proself students, who are motivated by self-interest. These findings suggest that sustainability emphasis and prosocial values can play a role in attracting, recruiting, and retaining future generations of accountants. JEL Classifications: M4; M40; M41; M42; M48; M49.

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https://doi.org/https://doi.org/10.2308/ciia-2024-031

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@article{eric2025,
  title        = {{How Sustainability Accounting Emphasis Can Help Improve Perceptions of Accounting Careers and Grow the Accounting Pipeline}},
  author       = {Eric A. Horne et al.},
  journal      = {Current Issues in Auditing},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/ciia-2024-031},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.