USA Insight into accountants' career perspective

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Hello everyone, I'm new to the board. And in full transparency, I'm not an accountant, I'm a consultant in the automotive industry.

My wife is a recruiter for an accounting firm, and while she's not new to recruiting, she's new to recruiting accountants. I suggested simply having an open convo with accountants to find out what would get them to respond favorably to a LinkedIn message or email recruiting them.

My purpose here is to build insight into how accountants progress through their careers. Aside from the prima fascie motivations such as salary/bonus, what would motivate accountants to consider changing firms? (with the understanding that changing firms during the busy season is a frowned-upon thing)

Is there a company culture insight, perk, approach, etc, that would make you inclined to engage a recruiter if you received a LinkedIn or email from them? What would you change about your current role? Hours? Benefits? Work at home vs Office.

What would resonate with folks in your profession that could fit into the subject line of an email/message?

Thank you so much for any advice!
 

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