Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals

ACCOUNTING HORIZONS Vol. 38, No. 1 March 2024 pp. 1–17

52 Pages Posted: 7 Mar 2022 Last revised: 22 Jun 2023

See all articles by Charles D. Bailey

Charles D. Bailey

James Madison University

Derek W. Dalton

Clemson University - Wilbur O. and Ann Powers College of Business

Nancy L. Harp

Clemson University

Thomas J. Phillips, Jr.

Louisiana State University, Baton Rouge - Department of Accounting

Date Written: January 23, 2023

Abstract

Accounting firms increasingly provide remote or hybrid work options to attract qualified professionals, but they must also effectively socialize new employees to develop and retain them. This study explores the effect of remote work on newcomer socialization. Rather than surveying remote newcomers who have less understanding of what “successful” socialization means, we ask 122 experienced Big 4 professionals about the impact of remote work during the COVID-19 pandemic on socialization. Respondents report that every aspect of socialization is impacted by remote work. Although participants perceive that newcomers are largely able to learn technical skills remotely, they are less able to use informal learning and observation to learn about firm expectations (e.g., client interactions). Participants believe remote newcomers are less able to form bonds with coworkers and clients and are less committed to their firm. Best practices for remote socialization are discussed (e.g., virtual audit rooms) to assist accounting firms.

Keywords: organizational socialization, remote work, COVID-19 pandemic, public accounting

Suggested Citation

Bailey, Charles D. and Dalton, Derek W. and Harp, Nancy and Phillips, Jr., Thomas J., Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals (January 23, 2023). ACCOUNTING HORIZONS Vol. 38, No. 1 March 2024 pp. 1–17, Available at SSRN: https://ssrn.com/abstract=4050702 or http://dx.doi.org/10.2139/ssrn.4050702

Charles D. Bailey

James Madison University ( email )

Derek W. Dalton

Clemson University - Wilbur O. and Ann Powers College of Business ( email )

Nancy Harp (Contact Author)

Clemson University ( email )

Clemson, SC 29631
United States
864-656-0431 (Phone)

Thomas J. Phillips, Jr.

Louisiana State University, Baton Rouge - Department of Accounting ( email )

E.J. Ourso College of Business Administration
2800 Business Education Complex
Baton Rouge, LA 70803
United States

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