the generational gap in public accounting.

This article presents a study on the growing gap between the values and ideals held by certified public accountants firm partners and those held by entry-level staff accountants. Data gathered in 1965 and in 1970 were compared and revealed that partners and young staff accountants in public accounting firms exhibit differences in their ideals concerning professional work and that the expectations of new recruits are not met by their actual job experiences. Major sources of these gaps are identified and some methods of coping with them are suggested.