Are Today's Young Accountants Different? An Intergenerational Comparison of Three Psychological Attributes

Abstract

SYNOPSIS Much has been written about the so-called “millennial generation.” Many commentators believe that Millennials possess values and preferences that render them qualitatively different from the cohorts that preceded them. These writers have suggested, often without benefit of empirical evidence, that such differences will consequentially affect social institutions such as the accounting profession. This paper compares the generation of millennial individuals who are currently entering accounting with previous generational groups, represented by Baby Boomers, who entered the profession in the 1980s, and older students and younger professionals (Generation X). The results suggest that few personality differences exist to support the premise that the millennial generation now entering the accounting profession is truly unique. For the most part, differences are limited to growth need strength, and do not appear in locus of control or need to achieve. Implications for practice management are drawn.

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