Accounting students said career opportunities would be their primary consideration when choosing an employer while work/life balance would be their primary concern once they have entered the workforce, according to a recent survey conducted by KPMG LLP, the audit, tax and advisory firm. In the KPMG survey of 2,026 accounting students nationwide, 43 percent said career opportunities would be their top criteria when choosing an employer, followed by 20 percent who said an employer's reputation and culture. Salary and benefits, at 14 percent, was much lower among factors.