Past research has revealed a number of determinants that employers use in making selection decisions about college students. However, few studies have examined those factors students use in differentiating among prospective employers and to date no studies have examined Accounting student preferences. Increased scrutiny of corporate accounting practices highlights the importance of attracting qualified applicants for a wide range of accounting positions. This study reports accounting students' ratings of 23 factors potentially present in workplaces. The most and least important factors are discussed. Additionally, implications for organizational recruiting practices are presented. (Contains 1 table.)