Why So Many Accountants Are Quitting

为何有这么多会计人员离职？ 

Even some accounting majors don’t want accounting jobs

就连一些会计专业的学生都不想从事这一行

Lindsay Ellis

琳赛·埃利斯

More than 300,000 U.S. accountants and auditors have left their jobs in the past two years, a 17% decline, and the dwindling number of college students coming into the field can’t fill the gap.

过去两年间，美国有超过30万会计和审计人员选择离职，该行业的从业者减少了17%。尽管大学生在不断进入该领域，但由于这部分人群也在减少，因此依然无法填补人员流失造成的空缺。

The exodus is driven by deeper workplace shifts than baby-boomer retirements. Young professionals in the 25- to 34-year-old range and midcareer professionals between the ages of 45 and 54 also departed in high numbers starting in 2019, according to the Bureau of Labor Statistics. Recruiters who have been luring experienced accountants into new roles say they are often moving into jobs in finance and technology.

对于这种外流现象，与其说是“婴儿潮”一代逐渐步入退休年龄所致，不如说是深刻职场变革的结果。根据美国劳工统计局（Bureau of Labor Statistics），从2019年开始，年龄在25-34岁的年轻职业人士以及45-54岁、处于职业生涯中期的从业者，他们的离职率同样居高不下。过去一段时间，招聘人员经常会游说经验丰富的会计师尝试新的领域，他们说，这些人往往会选择金融与科技行业。

The huge gap between companies that need accountants and trained professionals has led to salary bumps and more temporary workers joining the sector. Still, neither development will fix the fundamental talent pipeline problem: Many college students don’t want to work in accounting. Even those who majored in it.

一边是需要会计人员的企业，一边是训练有素的职业人士，二者在数量上的巨大鸿沟使得这一职业的薪酬水涨船高，也促使更多临时性员工加入该行业。尽管如此，这两种变化仍旧无法解决根本性的人才储备问题：许多大学生根本不想从事会计工作。就连会计专业的学生也是这种想法。

Jordan Pixley put his attention to detail and love of numbers into his Clemson University accounting classes. But in internships, he felt bogged down by the repetitive tasks of accounting – such as balancing cash sheets – and the work proved less interesting than the college class he enjoyed most – data analysis.

乔丹·皮克斯利（Jordan Pixley）把他对细节的关注和对数字的热爱融入到了克莱姆森大学（Clemson University）的会计课课堂上。可实习期间，一些重复性的会计工作，例如调平现金流量表，却让他有一种不得志的感觉，而且事实证明，这份工作没有他最喜欢的大学课程——数据分析——那么有趣。

The 22-year-old accounting major attended a KPMG LLP recruiting event in Orlando, Fla., but ultimately chose not to apply. He graduated last week without a job lined up and is exploring opportunities with the U.S. military. Accounting’s grueling hours – 70- and 80-hour weeks are common at the biggest public firms before tax and audit deadlines – were part of the turnoff, he said.

这名22岁的会计专业学生参加了毕马威（KPMG LLP）在佛罗里达州奥兰多（Orlando）举行的一场招聘活动，但最终他没有申请相关职位。已于2022年底毕业的他还没有找到工作，目前正在美国军队里寻找机会。他说，会计这行的工作时长太折磨人，这是他选择离开的原因之一——在最大的那些上市公司，若是赶上报税和审计的截止日期要到了，每周工作70-80个小时是常有的事。

“I was a little scared of it, not going to lie,” Mr. Pixley said. “I don’t know if I want to do all that.”

“我有点害怕，说实话。”皮克斯利说，“我不知道自己是否愿意接受这一切。”

KPMG said it is considering ways to reduce overtime hours and workloads during busy seasons. While salaries vary by market and position, most entry-level workers across audit, tax and advisory services at KPMG in 2023 will earn salaries that are 5% to 15% higher than those who graduated and joined in 2022, the firm said. One entry-level tax associate job based in New York City, which requires firms to disclose pay, has a posted range of between $71,000 and $82,000.

毕马威表示，它正在考虑减少旺季加班时间和工作量的办法。该公司称，虽然薪资会因市场和职位而异，但2023年加入毕马威的大部分入门级员工，无论是审计、税务还是咨询部门，他们拿到的工资都将比2022年入职的应届生高出5%-15%。根据企业发布的信息，纽约市一个初级税务顾问的薪酬在7.1万-8.2万美元（该市要求企业招聘要披露薪酬信息）。

In the past 12 months, most KPMG employees have received three successive pay increases, a company spokeswoman said. Chief Executive Paul Knopp spent several days this fall on college campuses, including the University of Texas at Austin and the University of Illinois, pitching the company and meeting with students. He said the profession hasn’t done enough to help students understand the career options in accounting.

一位毕马威发言人说，过去12个月间，该公司大多数员工都连续获得了三次加薪。刚刚过去的这个秋天，毕马威首席执行官保罗·诺普（Paul Knopp）有几天时间来到得克萨斯大学奥斯汀分校（University of Texas at Austin）、伊利诺伊大学（University of Illinois）等大学校园，为公司进行宣传并与学生见面。他说，会计业界在帮助学生了解本行业职业选择的问题上，做得还不够。

“The accounting degree is an incredible, powerful tool to help you succeed longer term in the business world,” he said.

诺普说，“会计学学位是一个不可思议的强大工具，它可以让你在商业世界取得更长远的成功。”

It isn’t an easy sell, said Steven Kachelmeier, who leads UT-Austin’s accounting department. As the number of accounting majors has dropped, the bidding war to recruit students has intensified.

这番话并不能轻易让人信服，得克萨斯大学奥斯汀分校会计系主任斯蒂芬·卡切尔梅耶（Steven Kachelmeier）说。随着会计专业学生数量的减少，人才招聘中的价格战也愈演愈烈。

Firms promise higher salaries after a few years on staff, Prof. Kachelmeier said, but “when you’re 19 years old, you don’t think about 10 years from now or even five years from now. You think about right now.”

企业纷纷承诺，员工入职几年后会获得加薪，卡切尔梅耶教授说，但“在你19岁的时候，你不会去考虑十年甚至是五年后的事。你考虑的是当下。”

Students want to make more money up front than many accounting firms are paying – and they are finding it in other industries, according to professors. The expanded opportunities have come during a decadelong economic boom that has created new roles in sectors from banking to tech. Top students straight out of college can make significantly more going to work for consulting outfits and banks, rival fields that are drawing quantitatively minded students, according to recruiters.

据教授们说，学生群体对早期薪酬的期望超过了许多会计师事务所能够提供的水平，而其他行业满足了他们的这种预期。持续十年的经济繁荣在银行业、科技业等领域造就了新的岗位，也提供了更多就业机会。招聘人员说，刚毕业的优秀学生若是进入咨询公司和银行，他们的收入会高得多，而这些与会计领域相互竞争的行业吸引的正是具有定量思维的学生。

“I don’t know who we’re not competing with, quite honestly,” said Rod Adams, who leads PricewaterhouseCoopers LLP’s hiring in the U.S. and Mexico.

“说实话，我不知道还有哪些行业不是我们的竞争对手。”普华永道（PricewaterhouseCoopers LLP）美国及墨西哥招聘业务负责人罗德·亚当斯（Rod Adams）说。

The firm, which needs to recruit 4,200 entry-level associates for fall 2023, has prospects in its hiring pipeline as early as their sophomore years. Students do an internship after their sophomore year, and many of those interns are funneled into a second internship after their junior year, Mr. Adams said. Many go on to receive full-time offers.

普华永道2023年秋季需要招聘4,200名初级审计师/咨询师，有前途的候选人早在大二时就被纳入了招聘计划。亚当斯谈到，学生们大二结束后会有一次实习，其中许多人在大三结束后会再得到一次实习机会。不少人最后会得到一份全职工作。

One significant barrier to entry remains for many newly minted accounting graduates. To earn a certified public accountant license, a professional needs 150 credit hours, or 30 college credits beyond the typical 120-hour bachelor’s degree requirement. The 10 extra classes can add up to a fifth year of college, which can cost tens of thousands of dollars in additional tuition and fees.

对许多刚毕业的会计专业学生来说，一个不容忽视的门槛依然存在。要获得注册会计师（CPA）执照，从业者需拿到150个学分，也就是在达到学士学位通常要求的120个学分之外，还需要30个大学学分。十门额外的课程加起来，相当于读了第五年大学，额外的学费和生活费开销可达数万美元。

PwC has joined with Saint Peter’s University, based in Jersey City, N.J., so that some students can get the 30 extra college credits by working at the firm. The company is paying tuition and paying the students for the year of work. Company leadership hopes the pilot project that allows work for credit will result in more young professionals sticking with accounting and becoming full-fledged CPAs.

普华永道已与新泽西州泽西城（Jersey City）的圣彼得大学（Saint Peter’s University）建立合作，如此一来，一些学生便可以通过在该公司工作来获得额外的30个大学学分。普华永道会替学生出学费，学生在普华永道工作期间，该公司也会支付报酬。公司领导层希望，“以工作换学分”的试点项目可以让更多的年轻从业者留在会计行业，继而成为合格的CPA。

The number of U.S. students who completed a bachelor’s degree in accounting declined nearly 9% to about 52,500 in 2020, down from almost 57,500 in 2012, according to the Association of International Certified Professional Accountants. The slump has continued over the past two years, according to the group, though it hasn’t published final numbers for 2021 and 2022. Fewer students are also sitting for the four-part examination to become a CPA.

据国际注册专业会计师协会（Association of International Certified Professional Accountants），2020年，完成会计学学士学位的美国学生减少了近9%，降至约52,500人，相比之下，2012年这一数字接近57,500人。该协会表示，过去两年间，跌势仍在延续，但它尚未公布2021和2022年的最终数据。此外，参加CPA四门考试的学生也越来越少。

While some mathematically inclined students are drawn to accounting, the field still suffers from a stigma that it is uncool, with tedious work and daunting hours, said Keith Wolf, managing director at the Houston-based recruiting firm Murray Resources. Companies are sending young professionals into high-school classrooms to try to change that perception, and an industry group has drawn millions of views with a TikTok campaign to show the field in a fresh light.

总部位于休斯顿的招聘公司Murray Resources的董事总经理基斯·沃尔夫（Keith Wolf）说，尽管一些喜欢数学的学生被会计学吸引，但该行业仍被一种污名所累，即这行不够酷，工作枯燥，上班时间又长。眼下，企业正让年轻的职业人士走进高中课堂，试图改变人们的这种印象；一个行业组织还在TikTok上发起活动，以一种全新的方式展示会计行业，并吸引了数百万人次观看。

Accounting is a reliable path to stable, steady work, Mr. Wolf said, but there are easier ways to enter the business world.

会计学是通往稳定工作的一条可靠途径，沃尔夫说，但进入商业世界也有捷径。

“There’s so many options,” he said. “Why pursue a much more difficult path?”

“选择太多了。”他说，“干嘛非选一条艰难得多的路？”