American Accounting Association 2006 Midwest Region Meeting March 30 – April 1 Chicago, Illinois

Friday, March 31, 10:20 a.m.-12:00 noon
Concurrent session 2A - Discrimination and Corporate Responsibility (Public Interest)

Title: Age Discrimination in Hiring

Sid R. Ewer Missouri State University

ABSTRACT: Although professional accounting practice has addressed racial and gender issues in its employment practices, it has almost ignored age bias in hiring practices. This paper examines the Age Discrimination in Employment Act (ADEA), regulations pertaining to the Act and recent case law brought under ADEA. The paper also looks at literature regarding age discrimination, social attitude toward an aging worker, and pertinent research regarding aging worker abilities and productivity. Further, the paper explores workforce trends in the U.S. and what those trends mean to the practice of accounting.

Especially notable is the recent Supreme Court decision, Smith, et al v. City of Jackson, Mississippi, et al, that strengthens the case of an employee who is discriminated against for age discrimination. Ultimately, though, the paper makes the case for intelligent hiring practices, the basis for which is not age dependent.

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