This article summarizes recent research by Horne, Loftus, McCoy, and Winn (2024), who show that Generation Z business students become more interested in working as accountants after viewing a job description for sustainability assurance (relative to viewing typical financial assurance positions). The authors find that this interest is driven by students’ social preferences. Specifically, prosocial students, who emphasize the welfare of others, are more attracted to sustainability accounting positions because these positions align with their values, rather than proself students, who are motivated by self-interest. These findings suggest that sustainability emphasis and prosocial values can play a role in attracting, recruiting, and retaining future generations of accountants.

JEL Classifications: M4; M40; M41; M42; M48; M49.

Keywords:
accounting pipeline, sustainability accounting, environmental accounting, climate risk disclosures, ESG disclosures, Generation Z, Great Resignation, social preferences, social value orientation, professional skepticism
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2025