Careers: job seekers should 'think small,' CFOs say.

For many accounting graduates, landing a job at a Big Four accounting firm or large corporation has been the traditional first step in a career. But the word from financial executives surveyed recently is to "think small." Forty-six percent of CFOs said they would advise entry-level professionals to begin their careers at small-to-mid-sized companies, and another 30 percent recommended starting with small-to-mid-sized accounting firms.

The survey was developed by Accountemps, the staffing service for temporary accounting, finance and book keeping professionals. Conducted by an independent research firm, it includes responses from more than 1,400 CFOs from a stratified random sample of U.S. companies with more than 20 employees.

CFOs were asked, "In which of the following employment environments would you recommend today's accounting graduates begin their careers?" Their responses:

Small to midsized company                      46%
Small to midsized public accounting firm       30%
Large public accounting firm                   10%
Large corporation                               9%
Other/don't know                                5%

Those surveyed were also asked, "Which one of the following areas of specialization would you recommend to someone just beginning his or her career in accounting?" Their responses:

General accounting      49%
Internal accounting     17%
Cost accounting         13%
Tax                     10%
Credit and collections   6%
Other/don't know         5%