Accounting students said career opportunities would be their primary consideration when choosing an employer, according to a new survey by KPMG.

In the survey of 2,026 accounting students nationwide, 43 percent said career opportunities would be their top criteria when choosing an employer, followed by 20 percent who cited an employer's reputation and culture. Salary and benefits, at 14 percent, was a much lower priority.

When it comes to entering the workforce, 48 percent of the accounting students indicated that work/life balance would be their primary concern, a significantly higher proportion than the 20 percent who cited job security and money matters such as whether they would have enough money to pay their bills and support their lifestyle.

When asked to what extent the opportunity of a global assignment during their first few years on the job would affect their decision to accept an offer from an employer, 44 percent said it would have some impact followed by 42 percent who said it would have a significant impact. Fourteen percent said it would have no impact.

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