Application of the delphi method in identifying characteristics big eight firms seek in entry-level accountants

A panel of Big Eight partners and managers participated in a three-round Delphi questionnaire during which they analyzed and refined a set of characteristics which they considered to be important for entry-level accountants. The panel concluded that a high grade point average, attendance at a quality university, attractive personality characteristics, participation and leadership in organizations, and a professional appearance and presence were the important characteristics they were seeking in entry-level accountants. Academic aptitude, all references, and membership in organizations were among the factors that most panel members considered to be of lesser importance.