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The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation

Ryan T. Dunn et al.

Accounting Horizons2026https://doi.org/10.2308/horizons-2024-196article
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0.50

Abstract

SYNOPSIS The accounting profession faces a persistent pipeline shortage, with steep declines in graduates and CPA candidates raising concerns about audit quality, tax compliance, and financial reporting. Compensation and work-life balance concerns are often cited as reasons for the shortage. Using a novel dataset of 14,652 individual-year observations from 2021 to 2024, we document recent trends in real compensation, average weekly hours, and the link between workload and job satisfaction. Results show a significant decrease in weekly hours of 2.3 per week (4.7 percent), with reductions across the board but largest among mid-level staff and non-Big 4 firms. Our results also show fewer hours are associated with higher job satisfaction. By contrast, real compensation has decreased $3,686 (3.7 percent), with the sharpest declines at senior levels and in the consulting service line. Our findings highlight both progress and limits: firms are easing workload pressures, but continued declines in real compensation may hinder long-term retention. Data Availability: Data are available from the authors upon request. JEL Classifications: M12; M40; M41; M42.

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https://doi.org/https://doi.org/10.2308/horizons-2024-196

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@article{ryan2026,
  title        = {{The Accounting Pipeline Shortage: Are We Making Progress? Evidence on Workload, Job Satisfaction, and Compensation}},
  author       = {Ryan T. Dunn et al.},
  journal      = {Accounting Horizons},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/horizons-2024-196},
}

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F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
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R · text relevance †0.50 × 0.4 = 0.20

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