Expectation gap experienced by first-hires in auditing firms.
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2022-01-31
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en
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Abstract
It is a challenging transition for students to leave the academic world and enter the world of practical life (Islam et al., 2015). Lawler et al. (1975) first introduced the concept of the expectation-perception gap with the primary focus on the difference in expectation and experiences of recent accounting graduates before and after one year of employment. Yet, several changes have taken place in the auditing profession and among expectations of new hires. The current study aimed to determine whether there is a gap between the expectations of first hires before joining an audit firm and the actual work experiences of first hires during the first year of their employment in auditing firms in the modern era. The framework used in this research consists of three categories: job content, job context, and career facilitation. These categories were translated into interview questions. A qualitative study has been performed, where ten semi-structured interviews were conducted with first hires in Big Four accountant firms in the Netherlands. This study found that first hires experience an expectation gap during their first year of employment in auditing firms in the Netherlands. The results of this study provide insights into the factors that influence the expectation gap that first hires experience in auditing firms in the Netherlands.
Key words: expectation gap, first hires, accounting, auditing firms, big four companies
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Faculteit der Managementwetenschappen