SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)
|Auditing and Internal Control
|14 February 2017
New accountant job market reform by computer algorithm: an experimental study
Takasaki University of Commerce Junior College, Department of Business and Administration, 741 Negoyamachi Takasaki Gunma, Japan
* Corresponding author: firstname.lastname@example.org
The purpose of this study is to examine the matching of new accountants with accounting firms in Japan. A notable feature of the present study is that it brings a computer algorithm to the job-hiring task. Job recruitment activities for new accountants in Japan are one-time, short-term struggles. Accordingly, many have searched for new rules to replace the current ones of the process. Job recruitment activities for new accountants in Japan change every year. This study proposes modifying these job recruitment activities by combining computer and human efforts. Furthermore, the study formulates the job recruitment activities by using a model and conducting experiments. As a result, the Deferred Acceptance (DA) algorithm derives a high truth-telling percentage, a stable matching percentage, and greater efficiency compared with the previous approach. This suggests the potential of the Deferred Acceptance algorithm as a replacement for current approaches. In terms of accurate percentage and stability, the DA algorithm is superior to the current methods and should be adopted.
© The Authors, published by EDP Sciences, 2017
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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