The extant literature is replete with studies of job satisfaction within the realm of public accounting firms, or as more commonly known as, professional services firms. This study is unique in that it considers not only recent hires, but also interns who have just completed their internship experience, and those who have completed an internship and are finishing their final year of school and have intentions of accepting a full-time position with their employing firm.

This study reports the results of a survey of 100 accountants from Big Four firms, including recent tires, just completed interns and current final year students.. Globally, Respondents were asked to indicate how satisfied they felt with numerous areas of their occupation. These areas include pay, promotion, work itself, supervision, coworkers, variety, identity, significance, autonomy, and feedback.   Most notably, interns indicate higher satisfaction than full-time employees in seven of the ten facets studied in the survey. Females showed higher levels of job satisfaction than males, while those working in the Tax practice indicated higher job satisfaction than those in Audit and Advisory. The results should be considered by students, recruiters, supervisors, and others who hold an interest in public accounting. The findings can guide both prospective and current accounting students as they consider accounting as the starting point for their career paths. Also, recruiters can use the findings of the study, to strategize and fine tune their recruiting and retention efforts.