How Entry-Level Accountants Can Stay Competitive in the Age of Offshoring
The accounting profession has always evolved with technology, regulation, and globalization. One of the biggest shifts in recent years has been the rise of offshoring. Many firms now have offshore teams that handle portions of work that were once completed entirely by entry-level professionals in the United States.
For students and recent graduates, this may sound discouraging. The truth is that entry-level opportunities are changing, but they are not disappearing. Onshore roles remain available for professionals who understand which tasks are most vulnerable to offshoring and position themselves to focus on responsibilities that require judgment, communication, and integration.
Understanding the Landscape
The impact of offshoring depends less on the service line—whether audit, tax, or industry—and more on the nature of the work being performed. Tasks that are highly standardized, repetitive, or data-entry heavy are most likely to be offshored. Examples include preparing routine schedules, entering transactions, or compiling information for reports. These types of tasks exist across audit, tax, and industry roles, so firms or clients with a higher proportion of standardized work are more likely to offshore parts of their processes.
Offshore teams rarely complete 100 percent of an engagement. Typically, they handle a portion of the work that fits the criteria above, while onshore professionals integrate the pieces, apply judgment, and finalize the deliverables. This division makes the skills of the onshore team crucial, even in areas where some tasks are offshored.
Where Opportunities Still Exist
Even with the rise of offshoring, there are opportunities for entry-level accountants that remain relatively stable:
1. Smaller firms without offshore offices - Small and mid-sized accounting firms often rely on local talent for the full range of engagement work. These firms may not have the infrastructure to offshore, and they value staff who can grow into complex roles, take on diverse responsibilities, and interact directly with clients.
2. Firms and companies in industries that cannot offshore - Certain sectors, particularly government contracting or other regulated industries, are restricted from offshoring financial services. Working for a company in one of these industries, or for a firm that serves them, provides a higher likelihood of onshore entry-level work that builds experience.
3. Local companies or in-office roles - Organizations that require accounting professionals to work on-site tend to prioritize collaboration and client interaction. While these firms may still offshore some routine work, they maintain a larger portion of onshore positions that offer exposure to judgment-based tasks and relationship-building opportunities.
It is also worth noting that large firms still hire entry-level talent, but fewer positions are available than in previous decades. The opportunities highlighted above represent parts of the profession where offshoring has had a smaller impact, and where early-career accountants can still develop meaningful skills and experience.
Building Skills That Protect Against Offshoring
The best way to stay competitive is to focus on work that adds value beyond standardized, routine tasks. Professionals who master judgment-based responsibilities, strong communication, and technical fluency are far more difficult to replace with offshore teams.
Key areas to focus on include:
Communication and client interaction. Professionals who can clearly explain complex issues and build trust with clients or internal teams are invaluable.
Technical fluency. Knowledge of ERP systems, data analytics tools, and reporting platforms increases efficiency and insight, making you indispensable.
Professional judgment. The ability to analyze data, identify trends, and make actionable recommendations differentiates you from offshore resources that may only complete discrete tasks.
By developing these skills, entry-level accountants position themselves as the professionals who assemble the work, interpret results, and provide insights—tasks that cannot be fully offshored.
A Perspective from Experience
Over the past several years, I’ve seen entry-level hiring decline in some firms as routine work moves offshore. Yet I’ve also seen talented new graduates carve out long-term roles by focusing on judgment-based work, client interaction, and technical mastery early in their careers. The common thread among these successful professionals is curiosity, adaptability, and the ability to go beyond the discrete tasks that can be offshored.
A Thought to Leave You With
If you are entering the profession today, ask yourself: Does this opportunity help me develop skills, judgment, or relationships that are difficult to offshore?
Roles that provide this type of exposure allow you to gain experience that cannot be easily replaced, ensuring your long-term relevance in a global accounting environment. By focusing on integrating work, applying judgment, and developing technical and communication skills, you can thrive in a profession that is changing but still full of opportunities for those who adapt.