What question did this study set out to answer?

This research examines the correlation between supervisory actions and job satisfaction among entry-level accountants in different firm sizes.

June 15, 2026

Supervisory Actions and Job Satisfaction: An Analysis of Differences Between Large and Small Public Accounting Firms.

Key Points

This research examines the correlation between supervisory actions and job satisfaction among entry-level accountants in different firm sizes.
Survey of 189 entry-level accountants across 14 firms, including local, regional, and Big 6 accounting firms.
Assessment of perceptions regarding supervisory actions such as leadership, mentoring, and working conditions.
All three major supervisory actions (leadership and mentoring, working conditions, assignments) correlate positively with job satisfaction.
Significant differences were found, with smaller firms showing higher job satisfaction and better working conditions than Big 6 firms.

Abstract

Abstract In the Fall of 1993, the Accounting Education Change Commission released its Issues Statement No. 4 addressing concerns with the early employment experiences of professional accountants. Among other suggestions, the Commission recommended a number of actions supervisors of entry-level staff can employ to improve job satisfaction. This study reports the results of a survey of 189 entry-level accountants from 14 local, regional, and Big 6 accounting firms relative to their perceptions of the existence of the supervisory actions. The study finds that the three major elements of supervisory action recommended by the AECC, leadership and mentoring, working conditions, and assignments, are all highly correlated with reported job satisfaction. However, there are significant differences between small firms and Big 6 firms relative to both working conditions actions and job satisfaction, with accountants at smaller firms reporting higher levels of each.

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