I have to write a 10,000 word dissertation as part of my final year at university, just wondering from anyone in this profession what they think is a good topical area to go down. Preferably not AI as everyone seems to be doing something related to that.

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Offshore accounting: impact and analysis on the prospects of a recent graduate.

Start off with the fact that 70% of accountants are expected to retire in the next 5 years or so therefore creating a huge demand for accountants. However, you can talk in detail and give statistics about how the firms are going about “plugging it” by offshoring more than half their manpower overseas. So even though there is supposedly a huge demand in the US for accountants, you and people your age who are soon entering the workforce find it tough to look for entry level jobs- because of both offshoring and AI.

Many news recently, PwC last week said they are cutting their college hiring significantly. RSM is doubling their India headcount and investing $1b in AI even though they have been laying people off 3x a year in the last 3 years.

It’s a timely and significant topic for your generation of accountants. I have seen several posts about new grads finding it hard to find a job in a profession that is supposedly “in demand”.

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Depending on how broad the dissertation needs to be, you could even discuss the stability of CPA licensing, pass rates are lower, fewer people are sitting for the exam; and with boomers retiring over the next several years, along with the excessive offshoring, what does the future of accounting look like? Will it be sustained by supplementing AI? Will the nature of the profession itself have to change? Etc.

The pre industrial means of accounting vs early 20th century, the struggles of the transition, and the impact it had on business and government. I think government would be the more interesting avenue. And what that means for us as we expect the next epochal moment in business.

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