As college professors, our goal is always to help students build the skills and knowledge they need to become strong candidates in the accounting profession. Recently, during a conversation with partners from several accounting firms, we asked what qualities they look for most in new hires. Their answer was surprisingly simple: "Can they just show up, be attentive and communicative?"
I brought this comment back to my classes, and it immediately sparked conversation. Many students were taken aback, interpreting the remark as if the expectations for new accountants had been reduced to absolute basics. Their reactions made me wonder whether the partners' statement truly reflects what's happening with new professionals — or whether it points to a bigger disconnect between generations and workplace cultures.
To dig deeper, I created a discussion blog assignment where students could write their reflections and comment on each other's posts. This format gave them space to think through their responses and to engage with the perspectives of their peers rather than offering quick, off-the-cuff remarks.
A total of 130 students across multiple classes participated. After reading their posts and the conversations that unfolded, it became clear that students fell into two distinct camps. Each group shared valuable insight into how they see their own readiness, the preparation they've received, and what they believe the profession expects of them. What surprised me most was how evenly split the reactions were — some students felt the partners' assessment was fair, while others thought it underestimated the effort and professionalism today's accounting majors bring to the table.
Camp 1: Students who believe the statement is not a fair reflection
Many students felt that the partners' remark oversimplified their abilities and failed to recognize their genuine commitment to the profession. They explained that today's accounting students navigate far greater complexity than previous generations, including higher technological expectations, coursework that spans an ever-expanding set of rules and regulations, constantly shifting tax legislation, and increasing pressure to begin CPA exam preparation earlier. From their perspective, suggesting that new accountants struggle with basic professionalism dismisses the substantial effort they have already invested in entering the field.
Students in this camp emphasized that early workplace challenges typically arise not from a lack of professionalism, but from unclear expectations, inconsistent onboarding or the natural adjustment period associated with entering any demanding profession. They observed that differences in digital communication styles across generations are frequently mistaken for disengagement instead of changes in workplace norms. Several pointed out that COVID-era learning reduced opportunities to practice in-person professional behaviors, not because students were unmotivated, but because the environment in which they learned fundamentally changed.
Overall, this group sees the partners' comment as reducing a complex professional transition to an unfair stereotype. They argue that such statements overlook the realities of becoming an accountant today and undermine the seriousness with which students approach their preparation. Many insist that new accountants are ready and capable, but readiness develops most effectively when firms acknowledge their own responsibility in supporting early-career professionals.
Accordingly, students repeatedly expressed the need for structured mentoring that goes beyond technical training to include clear guidance on workplace culture, communication expectations and professional behavior within the organization. They observed that firms often assume these cultural norms are self-evident, even though they can vary widely and may be unfamiliar to individuals entering the workforce for the first time. Intentional mentorship, consistent modeling of expectations, and transparent communication, they argued, would help new hires adapt more quickly and confidently.
Finally, students urged firms to adopt more realistic expectations for entry-level employees, recognizing that competence and confidence develop through experience, feedback and support. In their view, professionalism is not a static trait that students either possess or lack; it is a shared responsibility between academia and employers, nurtured through meaningful engagement, guidance and opportunities for growth.
Camp 2: Students who believe the statement is a fair reflection
The second group of students agreed with the partners' assessment, though often for reasons rooted in systemic or generational factors rather than personal blame. These students acknowledged noticeable gaps in soft skills such as communication, attentiveness, confidence in asking questions, and basic workplace readiness. These are gaps they believe were intensified by remote learning, reduced internship opportunities and limited real-world practice over the past five years.
Students in this camp noted that firms can easily teach technical skills but struggle to teach behaviors that form the foundation of professional reliability. They pointed to surveys showing that employers consistently rank communication and professionalism as top concerns and shared that firms increasingly seek candidates who can adapt quickly, collaborate effectively and take initiative. For them, "Show up, be attentive and communicate" is not an insult — it is the essential baseline required for success in a demanding, team-driven profession. Yet few firms seem to focus on this as a benefit of employment when recruiting new interns or hires.
Although supportive of the partners' assessment, these students did not dismiss the challenges facing new accountants. Many argued that universities should incorporate more workplace readiness training and that firms should take a more empathetic approach to onboarding. Still, they believe the comment is rooted in real trends observed by practitioners.
A profession in transition: what both camps reveal
What emerges from these two perspectives is not disagreement about the importance of professionalism, but about the interpretation of workplace behavior and the context in which it develops. Students who reject the partners' assessment tend to focus on structural challenges, generational differences and the evolving complexity of accounting work. Students who agree with the comment focus on observable workplace behaviors and the increasing importance of soft skills in a profession that has rapidly shifted toward advisory and technology-driven services. They also are worried that no one focuses on this skill-building. Everything is about AI and technical skills. The students are willing to learn, but who is teaching them?
Accuracy, judgment and client relationships are foundational to building trust in a profession. Students stressed that trust is not created through technical expertise alone; it emerges from clear communication, accountability and the ability to navigate professional interactions with confidence. They also noted that firms increasingly rely on young accountants to represent the organization with clients early in their careers, making it essential that expectations around professionalism and cultural norms be taught rather than assumed.
Furthermore, students emphasized that trust develops when firms invest in their people, providing feedback, modeling ethical behavior, and creating an environment where new hires feel supported rather than scrutinized. In their view, when firms treat professionalism as a shared responsibility, not a precondition, it strengthens the entire profession and better equips new accountants to uphold the standards the public rightfully expects.
Ultimately, the partners' question reveals not a lack of ability among new accountants, but a tension between evolving educational experiences and longstanding workplace expectations. Bridging that gap will require shared effort from universities, employers and new professionals entering the field.
