Accountants, or auditors, tax practitioners, management consultants etc.? A research note

This paper reviews prior research to consider whether there are differences in human resource management terms between auditors and other categories of professional staff within accounting and audit firms, for example those working in taxation or management consultancy. The review reveals conflicting results regarding the extent of these differences, which leaves open the question of whether research results in the human resource field can be generalized across all functions within an accounting and audit firm. We speculate that whereas in the past the similarities between functional groups may have outweighed any differences, increasingly this will no longer be the case.