The Work Values Of Accounting Students

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Gary G. Kleinman
Gail E. Farrelly


work values, accounting students, Achievement, Security, Civility, Autonomy


Prior research has shown the importance of the work values of Achievement, Security, Civility and Autonomy in examining the accounting profession. This paper provides measures of these four work values in a sample of 502 accounting majors and fifty-three accounting faculty from ten schools. Statistical analysis indicates some significant differences in work value scores of female vs. mail students and faculty vs. students. In addition to discussing the results of the study, we also suggest how the research instrument and data may serve as focal points for discussions, lectures, and research projects by consultants, in-house training personnel and university professors.


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