Understanding the recruitment and selection processes of management accountants: An explorative study

Abstract

<p>Purpose – This paper aims to focus on the recruitment and selection processes of management accountants<br />to enhance the understanding of how employers form perceptions of a suitable management accountant.<br />Design/methodology/approach – The analysis is based on 17 interviews with individuals involved in<br />the recruitment of management accountants. Empirical data were collected during the recruitment process at<br />eight organisations.<br />Findings – The findings suggest that in the social context of recruitment, technical skills and abilities<br />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<br />individuals who appear to be sociable, dynamic and appealing. Thus, a candidate’s overall appearance and<br />personality are central to the recruitment process, both of which are assessed through characteristics and<br />traits associated with personal charisma. <br /></p><p>Practical implications – The findings have practical implications for both job seekers and recruiters of management accountants. <br /></p><p>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. Keywords Management accounting, Selection, Recruitment, Management accountants <br /></p><p>Paper type Research paper<br /></p>