MZ세대의 회계산업과 회계전문가에 대한 인식에 관한 연구

[Purpose]This study seeks to identify generational disparities in accounting professional job preferences, job perceptions, and future prospects, with a focus on attracting and retaining talent in the accounting industry. [Methodology]A comprehensive examination targeted two distinct demographic groups：the MZ generation (20s－30s) and non－MZ generation (40 and above) within the accounting field and academic accounting education. The survey encompassed determinants of job selection, industry inclination, and short, medium, and long－term prospects. [Findings]The MZ generation, like their non－MZ counterparts, prioritizes remuneration, work－life balance, stability, and continuous skill acquisition. Despite reservations about work－life balance, the MZ generation demonstrated a heightened inclination toward the accounting industry. Concerns about long－term labor demand due to digital transformation were prominent among the MZ generation, impacting their overall industry outlook. Short and medium－term prospects were optimistic, but apprehensions persisted about the distant future. [PolicyImplications]Organizational enhancements focusing on work－life balance are crucial to attract the MZ generation to the accounting industry. Addressing concerns about long－term industry outlook amid digital transformation is imperative. Proactive measures, such as information dissemination, are recommended to address prospective candidates’ concerns and contribute to the sustained attractiveness of the accounting sector.