A comparison of the work needs, attitudes, and preferences of professional accountants at different career stages

Although the concept of career stages has played an increasingly important role in vocational psychology, little research exists on career stage differences among professionals. In the present study, a sample of male professional accountants (N = 764) at different career stages were compared with respect to their work needs, work attitudes (intrinsic and extrinsic satisfaction, organizational and professional commitment), and vocational preferences. Accountants at different stages were found to differ significantly in their needs, work attitudes, and the extent to which they fit the Conventional type in Holland's model. In particular, accountants over the age of 60, in the preretirement stage of their career, when compared to their younger counterparts, reported significantly lower levels of job satisfaction but higher levels of organizational and professional commitment, and they demonstrate weaker higher-order needs but stronger security needs.