This report also notes that while the number of those entering business schools has grown significantly, the proportion of those students choosing accounting as a major has declined. The current state does not bode well for the future of the profession. Considering Alternative Work Schedules Ongoing changes in employee needs, expectations, and demographics merit a firm's consideration of alternative work schedules. Some of the alternatives described have been successfully utilized by large firms. A concept long utilized by many CPA firms is the variable day, or leisure bank, concept.
Employees accumulate overtime hours to be taken as time off during nonpeak periods.
This approach appeals to both employers and employees because it negates some of the personal sacrifices employees have to make, particularly during busy season, with little cost to the employer. CPAs involved in auditing must arrange the bulk of their workload around the client's hours, but that does not preclude some flexibility. As long as the staff is adequately supervised, this arrangement should pose little disruption in the work schedule. For employees involved in tax, consulting, or personal financial planning, there is even greater opportunity for working at nontraditional times. Obviously, empolyees must be availabel to meet with clients during regular hours, but the time of day that much of the work is accomplished is irrelevant.