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Understanding the recruitment and selection processes of management accountants

Author

Listed:
  • Lauri Lepistö
  • Eeva-Mari Ihantola
Abstract
Purpose - This paper aims to focus on the recruitment and selection processes of management accountants to enhance the understanding of how employers form perceptions of a suitable management accountant. Design/methodology/approach - The analysis is based on 17 interviews with individuals involved in the recruitment of management accountants. Empirical data were collected during the recruitment process at eight organisations. Findings - The findings suggest that in the social context of recruitment, technical skills and abilities related to management accounting are increasingly perceived as “taken for granted”, and employers instead focus on evaluating candidates’ appearance and overall credibility. In particular, employers look for individuals who appear to be sociable, dynamic and appealing. Thus, a candidate’s overall appearance and personality are central to the recruitment process, both of which are assessed through characteristics and traits associated with personal charisma. Practical implications - The findings have practical implications for both job seekers and recruiters of management accountants. Originality/value - This study complements past studies on the role and image of management accountants by elucidating the social nature of their recruitment and selection.

Suggested Citation

  • Lauri Lepistö & Eeva-Mari Ihantola, 2018. "Understanding the recruitment and selection processes of management accountants," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 15(1), pages 104-123, January.
  • Handle: RePEc:eme:qrampp:qram-11-2016-0080
    DOI: 10.1108/QRAM-11-2016-0080
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    Cited by:

    1. ABM Fazle Rahi & Jeaneth Johansson & Arne Fagerström & Marita Blomkvist, 2022. "Sustainability Reporting and Management Control System: A Structured Literature Review," JRFM, MDPI, vol. 15(12), pages 1-31, November.
    2. Bo Karlsson & Anders Hersinger & Monika Kurkkio, 2019. "Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 185-211, July.

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