According to a survey developed by Accountemps, accounting and finance graduates are now more interested in working in small to medium-sized companies, which is contrary to conventional beliefs that bigger firms offer the most attractive opportunities to graduates. The survey asked 150 chief financial officers what the most attractive employment environment is for today's accounting graduates. Fifty-six percent of respondents said small to mid-sized companies were most appealing, while another 15 percent preferred small to mid-sized public accounting firms. Robert Hosking, regional business director for Accountemps, said, "Small to mid-size companies offer a number of attractive benefits to new graduates. They provide an ideal opportunity to obtain hands-on experience in a variety of accounting disciplines which, in turn, can enhance long-term career prospects." Another enticing aspect of small to mid-sized companies is that they often offer an equity stake in the business.