Publication Date


Document Type


First Advisor

Cripe, Brad

Degree Name

B.S. (Bachelor of Science)

Legacy Department

Department of Accountancy


The study helps understand the attitudes regarding the attainment of partner at public accounting firms. It attempts to create a better understanding of the motivations behind public accountants' decisions to attain, or not attain, the partnership position. Understanding these motivations helps predict the factors individuals rely on when making this decision. This study is based on a 25-question survey distributed to Northern Illinois University students, interns, and public accountants from various finns and levels. The questions are based on topics that include attitudes concerning the knowledge, respect, wealth, marketing responsibilities, job satisfaction, and the liability held by partners. An ANOVA was perfonned on the responses, as well as a Games-Howell Post-Hoc followup of the results. The overall analysis is based on years of experience. The analysis of the survey exhibits multiple significant results. It displays that groups of accountants believe that partners experience high job satisfaction, and that partners earn respect from their peers. It also shows that groups disagree on the fact that partners are the most knowledgeable people in their field, and that becoming a knowledge leader is a reason to become a partner. Finally, the survey shows that not everyone in public accounting desires partnership status.


16 pages




Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type